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![Journal of Critical Incidents Journal of Critical Incidents](https://ignited.s3.amazonaws.com/s3fs-public/styles/logo/public/logo/Screen%20Shot%202020-01-07%20at%203.12.57%20PM.png?itok=4STu7rPz)
Delta Air Lines (Delta) had just completed its acquisition of Northwest Airlines (Northwest) and would now start the integration process to become one airline. As part of the acquisition, Delta assumed all debt and covenants of Northwest. Ed...
![Journal of Critical Incidents Journal of Critical Incidents](https://ignited.s3.amazonaws.com/s3fs-public/styles/logo/public/logo/Screen%20Shot%202020-01-07%20at%203.12.57%20PM.png?itok=4STu7rPz)
This decision-based critical incident describes Karl Gibson’s worry about how to prevent theft and other fraud at International Retail, LLC (IR). Unfortunately, Karl has just caught his online salesperson, Larry Felding, stealing company...
![Journal of Critical Incidents Journal of Critical Incidents](https://ignited.s3.amazonaws.com/s3fs-public/styles/logo/public/logo/Screen%20Shot%202020-01-07%20at%203.12.57%20PM.png?itok=4STu7rPz)
This incident reviews the costs and benefits of a decision to consider installing solar panels to supplement or replace electricity provided by the power company. David and Dianne Jones are considering installation of solar panels on their home...
![Journal of Critical Incidents Journal of Critical Incidents](https://ignited.s3.amazonaws.com/s3fs-public/styles/logo/public/logo/Screen%20Shot%202020-01-07%20at%203.12.57%20PM.png?itok=4STu7rPz)
This critical incident explores the importance of implementing a strong internal control system. It centers on the former deputy director of the Hilliard Recreation and Parks Department, Heather Ernst, who was indicted on eight felony counts...
![Journal of Critical Incidents Journal of Critical Incidents](https://ignited.s3.amazonaws.com/s3fs-public/styles/logo/public/logo/Screen%20Shot%202020-01-07%20at%203.12.57%20PM.png?itok=4STu7rPz)
Shirley received a letter from the firm her husband Cliff had worked for years ago, stating that he had a one-time opportunity to receive his full retirement benefit in a single, lump-sum payment. If they chose not take the lump-sum, their only...
![Journal of Critical Incidents Journal of Critical Incidents](https://ignited.s3.amazonaws.com/s3fs-public/styles/logo/public/logo/Screen%20Shot%202020-01-07%20at%203.12.57%20PM.png?itok=4STu7rPz)
Groupon, Inc.’s growth had been spectacular, and in less than three years after its founding, it was ready to make its initial public offering (IPO). Its revenues and its customer base had grown rapidly. The company, however, had yet to show a...
![Journal of Critical Incidents Journal of Critical Incidents](https://ignited.s3.amazonaws.com/s3fs-public/styles/logo/public/logo/Screen%20Shot%202020-01-07%20at%203.12.57%20PM.png?itok=4STu7rPz)
John, a long-time board member at Midwestern Community Credit Union (MCCU), noted in one of his financial reviews that MCCU’s operating expense ratio was substantially higher than those of peer credit unions. Examination revealed that MCCU had...
![Journal of Critical Incidents Journal of Critical Incidents](https://ignited.s3.amazonaws.com/s3fs-public/styles/logo/public/logo/Screen%20Shot%202020-01-07%20at%203.12.57%20PM.png?itok=4STu7rPz)
Memorial Hospital was part of a successful, for-profit, integrated healthcare organization. The hospital relied upon leases to finance equipment and real property. Pat Carter, chief executive officer, recently hired a new chief financial...