Fraud Case Study Medicare Claims - 1852 Words

Fraud Case Study: Medicare Claims Carolann Stanek University of Mary Fraud Case Study: Medicare Claims False claims are a parasite to the American health care system resulting in overall higher health care costs. The Department of Justice reported recovering $1.9 billion dollars in fiscal year 2015 from fraudulent and false claims in health care (Department of Justice, 2015). In 2011, fraud and abuse were estimated to add $98 billion to federal spending for Medicare and Medicaid (Furrow, Greaney, Johnson, Stoltzfus Jost, Schwartz, 2015). It is the dollar figures like those listed above, that have necessitated the need for the Office of Inspector General [OIG]. The OIG has the authority to investigate and enforce penalties and†¦show more content†¦Herein, the violations of law governing Medicare, the possible penalties faced and by whom in this office, recommended actions for Sam to take, and safeguards the office may consider putting in place to prevent this from happening in the future in this specific case will be reviewed. Violations of Laws Governing Medicare Criminal Sanctions There are federal health care statutes that federalize fraud violations. A false claim violation includes knowingly making a false statement or representation of material fact or billing for services knowing that the individual that provided the service was not a physician and may warrant charges as a felony or misdemeanor (Furrow, et al., 2015). The Federal Criminal False Claims Act criminalizes knowingly making a false claim to the United States Furrow, et al., 2015). Criminal sanctions can also include aiding and abetting, conspiracy, and/or mail and wire fraud (Liebert-Hall, 2017). Criminal sanctions require proof beyond a reasonable doubt and proof of intent to defraud (Liebert-Hall, 2017). These laws are in place to promote positive and honest billing practices in health care. In the case study, there has been fraudulent activity in this office that would warrant criminal sanctions. There have been claims filed in which patients were seen by an NP but billed as though they had seen a physician, at times, even when that physician was not in the office that day. This is aShow MoreRelatedCurrent Health Care Issues1459 Words   |  6 Pagescontinues to rise each year. Health care fraud is a factor that continues to plague the health care industry. The affect health care fraud has on hospitals, is the increasing cost of medical services. The following research will examine and evaluate how organizational structure and governance, culture and the lack of focus on social responsibility affects on health care fraud. The following research will also include recommendations for prevention of health care fraud, recommendations for change of structureRead MoreThe Billing Of Billing Medicare1587 Words   |  7 PagesThe billing for services not rendered for are ofte n done as a way of billing Medicare for things or services, that basically never occurred. This can involve forging the signature of those enrolled in Medicare or Medicaid, and the use of bribes or as Healthcare calls it, kickbacks to corrupt healthcare professionals. Upcoding of services is the act of billing Medicare programs for services that are more costly than the actual procedure that was done. Upcoding of items is also very similar to upcodingRead MoreUnited States V. Greber Case Summary1729 Words   |  7 PagesCourt Case In the case of the United States v. Greber the defendant was an osteopathic doctor and had expertise in the area of cardiology. Greber had established a business, Cardio-Med, Inc., to offer diagnostic assistances. Cardio-Med charged Medicare for a number of the services. The United States who was the plaintiff in the case eventually indicted the defendant with Medicare fraud as well as mail fraud. The allegations stemmed after Cardio-Med’s system of giving kickbacks from Medicare moneysRead MoreResearch Paper (Bah Fraud and Larceny)1347 Words   |  6 Pagesoverlooked when they do not| | | |directly involve you. This research project explores the common crimes of | | | |larceny and fraud as it pertains inside the military. | | | |Being able to read, ask about and learn the consequences of a common crime is | | | Read MoreHealth Care Fraud Essay1823 Words   |  8 PagesSummary and Conclusion This study sought to answer three research questions. Although the questions have been presented in previous chapters, they are worth presenting again. ï‚ § What are the major federal laws and policies related to health care fraud? ï‚ § How have these laws and policies been used to control fraud, waste, and abuse in federal health care programs? †¢ What are the impacts of these laws and policies on the war against health care fraud? To address the questions comprehensivelyRead MoreHealth Care Reform Law Is Not A Burden On The Medical Providers2123 Words   |  9 PagesFraud has many faces and can be found in almost every industry to include Health Care. In all business aspects, there is always the ten percent that finds a way to conduct business the dishonest way and therefore rules, regulations and laws are put into place to keep the honest businesses honest and provide loopholes for those that are conducting business in the gray areas. In the Health Care Reform Law which was signed into law by President Barack Obama in March of 2010, require health care providersRead MoreStark Law : The Self Referral Law1238 Words   |  5 PagesStark Law is actually three separate provisions that govern physicians’ self-referrals, mostly for payment by Medicare patients; it is also known as â€Å"the self-referral law.† â€Å"The law is named for United States Congressman Pete Stark, who sponsored the init ial bill (â€Å"STARK LAW,† n.d., para. 1). The first phase became effective on January 1, 1992 (Taromina, 2013, p. 83). It prohibited a physician from referring a patient to a clinical laboratory with which they, or an immediate family member, had aRead MoreHealthcare Fraud1818 Words   |  8 PagesFraud is a serious crime that should concern all parties of the U.S. health care system and is a costly reality that the government cannot overlook. While not all fraud can be prevented, by learning about the many different types of fraud, patients can be educated on how to protect themselves from fraud. If we use government programs to inform the public that they can be targeted, the dollar amount for these cases for fraud can be reduced. An informed public and a properly funded FBI will go aRead MoreEssay about Health Care Fraud2076 Words   |  9 PagesHealth Care Fraud: The typically overlooked crime of healthcare fraud has resulted in a significant monetary loss on the part of the American public paying into government run medical programs, as well as private insurance company programs. Historically, we have seen that in any instance where money is involved people have found ways to or at least have attempted to obtain it illegally. Some do it through overt acts of violence such as a robbery. Others choose more covert ways of illegally obtainingRead MoreThe Healthsouth Fraud And Internal And External Audit Failure3212 Words   |  13 Pages The HealthSouth Fraud: An In-Depth Analysis of the Fraudulent Activities and the Internal and External Audit Failure HealthSouth Corporation is one of the U.S.?s largest healthcare companies and is the biggest owner and operator of inpatient rehabilitative hospitals. The present CEO, Richard Scrushy, founded this Fortune 500 company in 1984. It expanded tremendously in the 1990s and received most of its revenue through Medicare. By 1993, it became the largest rehabilitation services company.

Nature Vs Nurture Environment Essay - 2137 Words

INTRODUCTION NATURE VS NURTURE[ENVIRONMENT] Give me a dozen healthy infants, well-formed, and my own specified world to bring them up in and I ll guarantee to take any one at random and train him to become any type of specialist I might select – doctor, lawyer, artist, merchant-chief and, yes, even beggar-man and thief, regardless of his talents, penchants, tendencies, abilities, vocations, and race of his ancestors. – John B. Watson. Generally, using the terms nature and nurture as a suitable catch-phrase for the roles of genetics and environment in human and animal development dates way back to 13th century France. Some scientists feel that people act according to genetic inclinations or animal instincts. This is the nature theory of human behavior. Other scientists suggest that people reason and act in certain ways because they are taught to do so. This is the nurture theory of human behavior. The increasing understanding of the human genome has made it clear that both parties of the controversy have merit. Nature gives us inborn abilities and traits and it takes these genetic propensities and molds them as we learn and develop . The nature vs environment† argument is still on, as scientists debate over how much of who we are is shaped by genes and how much by the environment. Nature The human genome has been proven to determine the different traits that we have, majorly on the physical characters like eye color, hair color, ear size,Show MoreRelatedNature Vs Nurture : Environment Essay2164 Words   |  9 Pages NATURE VS NURTURE[ENVIRONMENT] Give me a dozen healthy infants, well-formed, and my own specified world to bring them up in and I ll guarantee to take any one at random and train him to become any type of specialist I might select – doctor, lawyer, artist, merchant-chief and, yes, even beggar-man and thief, regardless of his talents, penchants, tendencies, abilities, vocations, and race of his ancestors. – John B. Watson. Generally, using the terms nature and nurture as a suitable catch-phraseRead MoreNature vs Nurture: Genes vs Environment1174 Words   |  5 Pagesquote remains a mystery. Appearance is in nature and character is nurtured. Which one is more dominant on the other is a question waiting to be answered. The widely explored nature vs. nurture debate is best examined by looking at, hereditary implications, environmental factors and their interdependency. Hereditary factors play an integral part in developing persons’ physical traits, emotional traits and social etiquettes. The nature/nurture debate will be explored further using theseRead More Nature vs Nurture: Genes vs Environment Essay1490 Words   |  6 PagesIntroduction A debate between psychologist, scientists and philosopher thinkers on the spectrum of ‘nature vs. nurture’ arose concerning human development. In the nature versus nurture debate, the term nature refers to the genes we inherit while the term nurture refers to our outside environment (Nature vs. Nurture: Twin and Adoption Studies). This debate of ‘nature vs. nurture’ has existed for centuries and up to now it is still a topic of major discussion although at present time. Human developmentRead MoreNature vs Nurture: Genes vs Environment Essay995 Words   |  4 PagesIn trying to understand human behavior, professionals for centuries have looked at the nature vs. nurture theory. While it is known that the physical traits such of eye or hair color have to do with nature, some strongly believe that genes play a part in the way we behave such as in personality and intelligence and others believe that we behave a certain way solely due to our environment. Profe ssor Jerome Kagan, from Harvard opened up a brand new world and offers a deeper understanding for theRead MoreEssay on Nature vs Nurture: Genetics vs Environment1617 Words   |  7 Pagesbiological or genetic factor of violent/criminal or aggressive behavior is certainly a much talked about topic. The idea that certain individuals could be predisposed to violence is something definitely deserving of doing research about. The nature vs. nurture topic has been a continuing debate for many aspects of human behavior, including aggression/violent behavior and criminal behavior. There have been many studies indicating that chemical relationships between hormones and the frontal lobe ofRead MoreEssay on Nature vs Nurture: Genetics vs Environment710 Words   |  3 Pageshow much your personality is the result of your genetic makeup, and how much is the result of the environment? The nature-nurture question is one of the oldest issues in psychology. This question is applicable to identica l twins. They are the same age, same-sex, have the same genes, live in the same house, share same stuff, given identical presents, so in other words, they share the same environment from birth. The researcher tends to know if identical twins really share the same personality. Read MoreNature vs Nurture: Genes vs Environment Essay example555 Words   |  3 Pagestakes our minds to much further levels. The controversy is whether inherited genes or the environment influences and affects our personality, intelligence, behavior, development and abilities. This controversy is most often recognized as the â€Å"Nature vs. Nurture† conflict. Some people believe that it is strictly genes that affect our ways of live and how we are, while others believe that it is the environment that affects us, and some believe that both of these influence our behavior. Either way, scientistsRead MoreNature vs. Nurture: Parents or Environment Essay example571 Words   |  3 Pagesthe environment, many people debate whether an individual is mostly influenced by genetics or influenced by their environment. A person’s environment can have multiple influences, but the genes passed down by parents play a huge role in developing how their offspring will turn out to be. Being unable to properly test whether certain characteristics of a person come from genetics or the influences of the environment makes this theory very difficult to understand, thus making the topic of nature vsRead MoreNature vs Nurture: Genetics vs Environment Essay972 Words   |  4 Pagesclassic debated topic of Nature versus Nurture has been and will always be a quarrelsome subject in the scientific world. Meaning, the issue of the level to which environment and heredity sway behavior and development in a person. Nature can be defined as, behaviors due to heredity. This means the behaviors is based on the inherited makeup of an individual and is an influence of the growth and development of that individuals’ all through life. On the other hand nurture is causes of behaviors thatRead MoreNature vs Nurture: Genes vs Environment Essay1285 Words   |  6 Pagesgender identity develops, through the conditioning of our environments. The most influential factor of gender d evelopment, however, is still a very controversial issue. An analysis of the gender identification process reveals two main arguments in what factor most greatly contributes to gender development: biology differences (nature) or the environment (nurture). The first main factor that is said to influence gender is biology. â€Å"Nature doesn’t give a flea’s hind leg for our social theories, fads

Business Idea to Assess Its Viabilityâ€Free samples for Students

Question: Business Idea to Assess Its Viability? Answer: Introducation The modern Australian consumer is increasingly becoming health conscious and prefers to consume natural food. However, emergence of dual income families, it is becoming difficult to sustain a healthy diet regime and people have to resort to packed food to fulfill their daily consumption requirements (Cullen, 2016). With increased awareness of food safety issues and health, people are looking for healthier alternatives to replace package meal. It is for this reason that this growing trend of healthy living among Australian provides immense opportunities in this growing sector. Thus, the proposed business plan is to open a cold compressed fresh juice joint named Elixir in Melbourne to carter to the needs of health conscious consumers looking for healthy, organic and natural food and drinks that fit in their busy schedule. The business will not only provide its product through its retail outlet, but also deliver it at their doorstep on the basis of online orders through Mission Statement: Elixirs mission is to provide health juices made from natural and organically grown fruits and vegetables thereby making 100% nutritious drinks without any preservatives, a realistic option for health conscious consumers. Business Goal: The goal is to capture a market base of consumers by advocating the benefits of healthy food consumption and help the target consumers their wellness initiatives by delivering highest quality of organic juices in convenient and accessible form. Business Model Canvas This strategic tool is of critical significance in the current scenario as it enables the managers to focus on developing dynamic business models by considering the most critical components of their business (Osterwalder, 2013). It helps in understanding the reason of existence of a business by outlining its objectives, relationships and concepts (Trimi, and Berbegal-Mirabent, 2012). This model allows developing well-structured, tangible and strategically sustainable lean organisations by focusing on the following: Key Partners: The key partners of Elixir will include the local producers and suppliers of organic fruits and vegetables, banks, and website developers. Key Activities: The key activities of the juice joint will include product development, production, customer service and delivery of the orders. Key Resources: The key resources for the business will include its employee, equipments, delivery vehicles, retail outlet and its website. Value Propositions: It refers to the unique combination of product and services that generate value for the consumer in terms of solution to a certain problem (Osterwalder et al. 2015). Elixirs business proposition for is customers is that of help them achieve their health goals by providing healthy juices without any preservatives made from quality fruits and vegetables and unique flavors. Additionally, the customers will experience exceptional services along with doorstep delivery of juices on demand. Customer Relationships: it is necessary for businesses to develop good relations with its customers. Elixir will develop relations through social media sites and asking for feedbacks to improve its products and seek innovative ideas. Figure 1: Business Model Canvas of Elixir Channels: It refers to the ways through which awareness is created and products are made available to the end consumers. Elixir will use its retail outlet and website to sell its products. Customer Segment: Any business exists for its customers and needs to target its market offering towards accurately defined customer segment to achieve maximum possible benefits. Elixir targets a niche that consists of all health conscious people who prefer to consume natural juice instead of packed ones. Cost Structure: Businesses seek to minimize its costs and as such need to identify all possible avenues of costs. In case of Elixir, the costs will be incurred on attaining the retail outlet along with manufacturing, product development, logistics, marketing and website maintenance. Revenue Structure: Earning revenues are necessary for survival of business organisation so as to keep operating. Elixir will earn revenues from product sales and subscriptions. Marketing Feasibility Another important aspect of establishing a new business is to conduct a feasibility analysis of the market in which it plans to operate. It therefore, needs to assess the industry trends, seasonal variations, competitors, and potential alliances to ensure that the proposed business is profitable and has the ability to sustain itself in the long-run. Further, the market feasibility also covers the marketing plan related to pricing policies, advertising and marketing, which needs to be competitive to attract target customers (Schaper, et al., 2014). Market Analysis Before starting a new business, it is necessary to ensure that the customers are willing to pay for the products or services offered by the business. Thus, market analysis helps in assessing the external market factors that affect the business (Kuratko, 2013). These factors include: Industry Trends: The Australian consumers are becoming health conscious as a result of opening of juice and smoothie bars all over the country. The juice and smoothie bar industry has experienced an increase in revenue over the last five years. The industry is currently earning revenue of $393.7 million and is expected to grow at an annualized rate of 10.2% indicating an immense growth potential in the future (IBIS World, 2016). Thus, this industry is expected to outperform the growth in GDP in its growth phase. Seasonal Nature: Since, the juice and smoothie industry is seasonal in nature, it flourished during the summer season while experiences a sluggish period during winters. Elixir being in the same industry is bond to share the same fate and hence it revenues will be affected by the seasonal nature of the business. Moreover, the availability of products at the companys outlet will be affected by the seasonal nature of fruit and vegetable industry. Competitors: The current juice industry in Australia is full of many market players like Berri, Golden Circle, Daily Juice, Coles, Nudie, and Woolworths among others in the packaged juice segment. While these are established players in the Australian juice industry, their customer base has shrunken from 8.6 million in 2010 to less than 7 million by 2014 (Roy Morgan research, 2014). However, with the increase in awareness regarding the side-effects of added preservatives and a move towards healthy eating and drinking habits, many fresh juices bars have also opened in Melbourne. Thus, Elixirs main competitors would include Greene Street Juice Co., Pressed Juices, Nutrition Bar, Fit Inn and Gelateria Primavera (DArcy, 2015). These juice bars can pose major competitive threat to Elixirs business operations. Strategic Alliances: Currently, the business will operate at small scale. Hence, all the activities will be carried out by the entrepreneur and the employees hired. It only alliance is with the suppliers of fresh fruits and vegetables. However, with the expansion of business, the company can join hands with a delivery company to deliver its products throughout the city. SWOT: The basic objective of SWOT analysis is to maximize the utilization of its resources as per the changes in the environment of the firm to attain competitive edge over its competitors by utilizing its strengths, reducing weaknesses, exploiting opportunities and mitigating risks (Wheelen and Hunger, 2012). Elixirs strengths consist of its employees, innovative and health products and the cold compressed technology used for making juices. However, its weakness is that lack of managerial experience, lack of funds and experienced staff. While the rising consumption of healthy and organically produced food and promising industry growth provide good opportunities for the business to grow, increasing competition, changing technology, seasonal nature of business and frequently changing consumer preferences pose threat to its operations. Extended Marketing Mix: This part of market feasibility helps in determining the appropriate marketing mix that will be adopted by the business to promote its products. Product and Price: The company will sell its products in two variants viz. 100ml bottle and 470ml bottle priced between $4 and $8 respectively. Placement: The products would be sold from the Elixir outlet and will be delivered at the customer doorstep in case of online orders made through the website. Promotion: In addition to businesss website, the products will be promoted through social media sites like Twitter and Facebook. Further, sales promotion will be undertaken during the first fifteen days of the commencement of operation at nearby health centers, gyms and community parks. Moreover, the business can also tie-up with gyms/offices and provide discounts or freebies to the customers/employees of those gyms/offices. This will help the business to create product and brand awareness among the target markets. Thus, based on the market feasibility, the business can be considered as a viable venture. Operations and Production Another aspect of feasibility analysis of business is assessing the operational and legal requirements associated with the same. It help in identifying the legal requirements, production technology to be used, and whether the product/service be produced in a cost effective manner (Kuratko, 2016). Thus, operations and production feasibility analysis focuses on the following key aspects of the business: Legal and Licensing Requirements: The foremost step in business plan is to determine the legal requirements associated with it. In context of food business like juice bars, one has to obtain vendor license, health permit, zoning permit and standard business license from the food safety department of Victorian Public Health Authority. As per the food business classification, the proposed business falls under Class 2 (Santacruz, 2016). Service processes and Standards: Furthermore, the business owner has to ensure the quality of food and the service process standards as defined by the licensing authority. For this, the business has to appoint a food safety supervisor to look after the implementation of food safety code in day-to-day processes. The business can either appoint a registered supervisor or train their employees to become one (Santacruz, 2016). Production Process: The business will use cold pressing to produce juice. Cold-press technology uses hydraulic press to extract juice from fresh fruits and vegetables. As the process does not use any kind of heating while extraction, the natural minerals and nutrients are retained in the juice thereby making it the most fresh and healthy substitute for packaged juices available in the market (Report Linker, 2016). Equipments Required: The business will need to purchase commercial cold press juicer, food processor, sink, prep table and refrigerator to operate at a small scale (Wettlaufer, 2016). Insurance and Security Issues: The business needs to insure the equipments, premise, vehicle and the employees as per the requirements of the business. Getting the employee insurance is the part of Workplace Health and Safety obligations which further helps in employee retention, reduce injury cost, etc. (Australian Government, 2017). Management: The business will be managed by the owner who will hire a team of 4 employees (2 kitchen staff and 2 delivery staff) through interview to carry out the business. The manager (who is also the owner) will look after the financial, procurement and marketing aspect of the business initially while the kitchen staff will handle the production process and the delivery staff will be responsible for doorstep delivery of the orders. Thus, in order to manage the business, the manager needs to have large set of skills in all management areas along with critical thinking abilities and leadership skills. Professional Adviser: Along with the core team, the manager can seek advice from professional accountant and will need to hire a food safety supervisor as per the legal requirement. Organisational Structure: As the business will operate at small scale, its organisational structure would be simple where all the employees work under the supervision of the manager. Figure 2: Organisational Structure Financial Feasibility Starting a new business requires finance for funding its capital as well as daily requirements. Further, identifying the revenues and overall costs associated with the business is also necessary to ensure that the new venture is a profitable one. Thus, financial feasibility analysis is undertaken to assess the revenues, costs, prices, payback period of investment, projected revenues and other financial figures to determine the project viability (Allen, 2015). Projected Costs: The business will require a total start-up capital of $115,000 of which $90,550 would be invested in the one-time costs related to the leasing of shop, purchasing capital equipments, inventory, start-up supplies, leasehold improvements, installations, licenses, website development and advertising. The remaining $21,457 will be used to fund the operating activities of the business during the first month of its operations. Additionally, $2,800 will be kept aside as safety amount to be used in case of contingencies (Appendix 1 and 2). Projected Revenues: The business is expected to sell 10 470 ml bottles and 20 100 ml bottles in a day. Thus, this leads to monthly revenue of $57,600 for the business. Thus, the business will breakeven within the first few months of its operations. The revenue forecast for Elixir for the next three years is shown in Appendix 3. It can be assessed that the business will generate revenue amounting to $691,200 in the first year of its operations and the profit margin for the year will be 28.82%. Thus, the venture is seamlessly profitable as compared to the investments made. (Appendix 3) Sources of Finance: The capital structure of the business will be a mix of owners capital and long-term loan from the bank. Taking the bank loan will allow the entrepreneur to arrange for funds quickly and take the advantage of the growing of juice and smoothie bar industry (Porter and Norton, 2012). The owner will take a long of $80,000 from the bank payable over the period of 5 years at the rate of 5.2%. The remaining amount of $40,000 would be funded by the owner. Thus, two-third of the start-up capital will be leveraged. Implementation Timetable Once a business plan is completed, it is necessary to prepare an implementation timetable to guide in the timely implementation of all the steps required to start operation. Implementation timetable is significant for entrepreneur because the lenders time the advances made at each step of the business plan. Furthermore, timely implementation of planned steps also prevents cost overruns and wastage of resources. Thus, implementation timetable provides a timescale for attainment of different steps in business plan and also provides a guide regarding how the new business would be setup (Community Futures, 2014). The implementation timetable for setting up Elixir is given as follows: Steps June July August September Permits and Licensing Renting Shop Making Website Hiring Staff Purchasing Equipments Purchasing Stock Commence Operations Thus, commencing the new business would require a period of 3months and 1 week. References Allen, K. (2015) Launching New Ventures: An Entrepreneurial Approach, 7th ed. Sydney: Cengage Learning. Australian Government (2017) Workplace health safety. [Online]. Available at: https://www.business.gov.au/info/run/workplace-health-and-safety (Accessed: 16th May 2017). Community Futures (2014) Implementation Plan and Timeline. [Online]. Available at: https://www.cf-sn.ca/business/business_plans_pre_feb_2014/implementation.php (Accessed: 16 May 2017). Cullen, D. (2016) Food Safety and Consumer Trends 2016, Australian Institute of Food Safety. [Online]. Available at: https://www.foodsafety.com.au/blog/food-safety-and-consumer-trends-2016 (Accessed: 15th May 2017). DArcy, J. (2015) The best juice bars in Melbourne, The Sydney Morning Herald. [Online]. Available at: https://www.smh.com.au/entertainment/the-best-juice-bars-in-melbourne-20150303-13t4qu.html (Accessed: 16th May 2017). IBIS World (2016) Juice and Smoothie Bars in Australia: Market Research Report. [Online]. Available at: https://www.ibisworld.com.au/industry-trends/specialised-market-research-reports/consumer-goods-services/juice-smoothie-bars.html (Accessed: 16th May 2017). Kuratko, D. (2016). Entrepreneurship: Theory, Process, and Practice, 10th ed. Boston: Cengage Learning. Osterwalder, A. (2013) A Better Way to Think About your Business Model, Harvard Business Review. [Online]. Available at: https://hbr.org/2013/05/a-better-way-to-think-about-yo (Accessed: 15th May 2017). Osterwalder, A., Pigneur, Y., Bernarda, G. and Smith, A. (2015) Value Proposition Design: How to Create Products and Services Customers Want. NY: John Wiley Sons. Porter, G. and Norton, C. (2012) Financial Accounting: The Impact on decision makers. 8th ed. USA: Cengage Learning. Report Linker (2016) Juice Smoothie Bars - Industry Market Research Report. [Online]. Available at: https://www.reportlinker.com/p03455259/Juice-and-Smoothie-Bars-in-Australia.html (Accessed: 16th May 2017). Roy Morgan Research (2014) Australians put the squeeze on fruit juice brands. [Online]. Available at: https://www.roymorgan.com/findings/5933-australians-put-the-squeeze-on-fruit-juice-brands-june-2014-201411172233 (Accessed: 16th May 2017). Santacruz, S. (2016) Everything You Need to Know about Starting a Food Business, Australian Institute of Food Safety. [Online]. Available at: https://www.foodsafety.com.au/resources/articles/everything-you-need-to-know-about-starting-a-food-business (Accessed: 16th May 2017). Schaper, M., Volery, T., Weber, P. and Gibson, B. (2014) Entrepreneurship and Small Business, 4th ed. Sydney: John Wiley Sons Trimi, S. and Berbegal-Mirabent, J. (2012) Business model innovation in entrepreneurship. International Entrepreneurship and Management Journal, 8(4), pp.449-465. Wettlaufer, C. (2016) Cold-Pressed Juice Bar Kitchen Layout and Equipment List, Goodnature. [Online]. Available at: https://www.goodnature.com/blog/cold-pressed-juice-bar-kitchen-layout-and-equipment-list/ (Accessed: 16th May 2017). Wheelen, T. and Hunger, J. (2012). Strategic Management and Business Policy towards global sustainability, 13th edn. USA: Pearson Education.

Samples for Article Writing Essays - Technology,

Your local newspaper has approached you to write an article about your interpretation of what the town or city you live in will be like, twenty years in the future.( SAMPLE ANSWER/ MODEL ANSWER IS AVAILABLE ) ( RELATED TO ``TALKING ABOUT THE FUTURE `` topic) Include all of the following points (not necessarily in the following order): ?Discussion of what your town/city looks like today ?How it has changed over recent years ?What the major changes will be, and how technological advances will shape this change ?Your opinion of the town/city today ?Your view on how advances in technology will affect people?s daily lives, working habits and free time within your town/city. Before you begin, consider the following questions: ?What is the purpose of the communication? ?Who is intended the audience of the article? ?What level of formality and register would be appropriate? Make some notes or a mind map to help plan your writing before you begin. Try to write an Article around 250 words. There is also an exemplar answer for you to look at when you have finished. SAMPLE Answer : My city in the future will be a marvellous place to live. Nobody can say for certain what changes will take place, but based on evidence from the past few years and the changes that have already happened here, it appears likely that any change will have a positive effect on the wellbeing of the people and the economy. Glasgow today is a progressive city. Only ten or twenty years ago it still resembled the shipbuilding hub that it was during wartime, but the redevelopments of the riverfront area and in some of the poorer slum areas (razing of high-rise flats etc) have really changed the face of the city and brought it into the 21st century. It is now a much brighter and more vibrant place to live. I expect this trend to continue over the next two decades. Technology will clearly play a key role in the future of the city, and I expect that the road and rail infrastructure will be completely overhauled in this period. I am not convinced we will have flying cars or spaceships in twenty years, but I do believe the transport system will be much more efficient. Technological advancements will lead to people almost exclusively driving environmentally friendly vehicles, with cars running on solar power or electric charge. I also think we will see a change in people?s work patters, as more efficient computer technology, and possibly robotics, takes away the strain from regular people for a lot of the labour-intensive tasks we face today. The result of this will be more free time for people, and this can only be a positive as it will reduce stress levels, and ultimately illness. The move towards everything being more efficient will also affect our personal lives. People will have even more technology at home, but it will all be interconnected and easy to operate, perhaps even by voice. It is an exciting time to look forward to, and I think Glasgow will benefit from technological advance as much as most of the world?s other major cities.