Waste Management Case Analysis - Free Essay Example

Sample details Pages: 5 Words: 1384 Downloads: 5 Date added: 2017/09/13 Category Advertising Essay Did you like this example? 1. Based on the fraud triangle, there are several factors present at Waste Management that are indicative of each of the three fraud conditions. Incentives: from the case, the SEC staff claimed that the top Waste Management officers’ fraudulent conduct was driven by greed and a desire to retain their corporate positions and status in the business and social communities. Their bonuses, retirement benefits and stock options closely correlate with the performance of the company. If the company meets predetermined earnings targets, those top managements will earn a lot from profit sharing. Furthermore, aside from money, those people can maintain their high social status by constantly using those ill-gotten gains to contribute to charitable affairs, which will give them a lot of respect and power. Opportunities: during the 1990s, approximately 14 employees who play either key financial or accounting positions are former employees of the company’s long-time auditor, Arthur Andersen. This management structure gave Waste Management a great opportunity to manipulate their financial performance because we can infer that Waste Management maintained a good relationship with its auditor. Don’t waste time! Our writers will create an original "Waste Management Case Analysis" essay for you Create order Attitudes/Rationalization: it was a time when Waste Management was encountering intense competition. The competition came from various sources in all phase of its waste management and related operations. Although the management of Waste Management noted that the pricing, quality, and reliability of services and the type of equipment utilized are key elements to compete in the industry. Those improvements usually take time to accomplish. In contrast, deferring several expenses and manipulating earnings are shortcuts to improve their financial performance. In addition, the management believes that the future performance will offset the extra earnings they currently adjusted so that nobody will even notice. In other word, the company adopted the wrong way to improve its performance and justify their action by fraudulently believed that meeting the target earning is the most important no matter which approach to use. 2. Based appendix on the AU Section 342, examples of accounting estimates, compared to Waste Management’s Consolidated Balance Sheet, we can find several items were based on management estimations. Assets Cost+estimated earnings in excess of billings: this amount depends on the outcome of future event thus is uncertain. Accumulated depreciation of property equipment: the salvage value of property and equipment are based on management’s own judgment and these amounts will affect depreciation expense. Furthermore, different depreciation methods adopted also result in different amount. Liabilities Current portion of LTD: this amount comes from the amount due within the current year of the present value of long-term debt. To calculate the long-term debt, the discount rate is assumed based on the relative risk of the company compared to correspondent US treasury securities. However, the interest rate in the future is uncertain thus the present value of long-term debt is arbitrary. Unearned revenue: the company cannot sure that their future service will be actually rendered thus is uncertain. Long-term debt and put options: the present values of financial instruments are always based on future discount rate as mentioned above thus is subjective and uncertain. 3. Accounts involving significant management estimation mean that the balances of these accounts are based on subjective as well as objective factors such as management’s knowledge or experience about past and current events and its assumptions about conditions it expects to exist and course of action it expects to take. If management does not maintain high ethical standard or is simply too careless to make the right estimation, the numbers shown on the financial statement cannot reflect the true value of the company and will mislead current and potential investors. Since investors are not sure whether management has sufficient knowledge and experience to make the right estimations and the criterions of these estimations are somewhat ambiguous, those accounts are comparatively more risky. 4. Based on the AU Section 342. 04, the auditor is responsible for evaluation the reasonableness of accounting estimates made by management in the context of the financial statements taken as a whole. The auditors should consider, with an attitude of professional skepticism, both the subjective and objective factors of the estimates. Also, based on article . 7, the auditor’s responsibilities when evaluating accounting estimates is to obtain sufficient appropriate audit evidence to provide reasonable assurance that a. All accounting estimates that could be material to the financial statements have been developed. b. Those accounting estimates are reasonable in the circumstances. c. The accounting estimates are presented in conformity with applicable accou nting principles and are properly disclosed. As to evaluate the reasonableness of an estimate, based on the article . 10, techniques commonly used by auditors are shown as follows: . Review and test the process used by management to develop the estimate. b. Develop and independent expectation of the estimate to corroborate the reasonableness of management’s estimate. c. Review subsequent events or transactions occurring prior to the date of the auditor’s report. 5. To evaluate the reasonableness of estimate of salvage values and useful lives for property and equipment, Arthur Anderson should follow the procedures mentioned in the previous questions as follows. a. Review and test management’s process by using the procedures in article . 1 steps (a) through (i) to determine if the supporting data and factors are sufficient and consistent to sustain the management’s estimation as well as comparable to industry level. b. Use other alternatives to develop the estimation and compare the result to the original estimation. c. Review subsequent events or transactions to confirm the credibility of the previous estimation. 6. For those officers who previously served Arthur Anderson, they may implicitly or explicitly force the auditor to accept their adjustment of Waste Management’s financial report. Since they worked for Anderson, they know every detail of auditing procedures performed by the auditor and thus may use their relationship to influence the judgments of auditors. Furthermore, if there is an conflict of interest between those officers and the company, they may chose the ways which are beneficial to themselves. To avoid this kind of fraud, the Sarbanes-Oxley Act of 2002 Section 206 clearly identified what a company should do when potential conflict of interest may occur. Based on the article, it shall be unlawful for registered public accounting firm to perform for an issuer any audit service required by this title, if a chief executive officer, controller, chief financial officer, chief accounting officer, or any person serving in an equivalent position for the issuer, was employed by that registered independent public accounting firm and participated in any capacity in the audit of that issuer during the 1-year period preceding the date of the initiation of the audit. Therefore, the article tells us that Waste Management can still employ those personnel coming from Arthur Anderson but should not allow them to involve in the auditing process within one year restriction. 7. As the case mentioned, since there are several key officials who previous worked for Anderson and during that time there is no such law like Sarbanes-Oxley Act to prevent those people from participating in auditing process, it was very difficult for Anderson to clear-cut the relationship with those former workers and work independently. Furthermore, Anderson not only did audit but also provide consulting service for Waste Management. In other words, on one hand, Anderson audit Waste Management’s financial and negotiate for the correction of errors. On the other hand, Anderson’s consulting service may provide several recommendations about how to manipulate their financial performance to externally improve its profitability. This is also one of the most important issues of the introduction of Sarbanes-Oxley Act, which force the consulting service under an accounting firm to be separated as a single business entity. In addition, the extra bonuses are also important reasons for Anderson to accept and help to hide those errors. This situation is slightly relieved because the new regulation puts into practice. However, any accounting firms should avoid auditing for companies which may have conflict of interest and do their work independently. Also, managements of accounting firms should periodically examine their audit works done by their auditors and constantly tell their employees to do their jobs with integrity and professional ethics. Most important of all, managements should discipline themselves to follow the audit standards and no reconcile with any improper requests from their clients. Only when the top management do their work with integrity will the other workers follow.

What the Fuck Do I Write My College Essay On?

What the Fuck Do I Write My College Essay On?What the fuck do I write my college essay on? This is a question that many students, and some professors ask themselves before they begin the college essay writing process. Is there really any 'right' answer to this question?There is a right answer to this question, but it is not the one you may be thinking of. What do I write my college essay on will vary from student to student and from professor to professor? What can help you determine your answer to this question is simply understanding what college essays are all about.Some college students are asked to write an essay that is somewhat longer than that required by their course. In some cases, this may mean spending weeks (or even months) trying to come up with an idea that will satisfy the demands of the college writing requirement. The solution is simple: get a tutor. While you can and should do the work yourself, a good college tutoring service can really help you navigate through t he creative waters of the college essay. A college tutor can help you create ideas that make sense and are compelling enough to satisfy the college writing requirements.Another thing to keep in mind when you are writing your college essay is that the type of writing that you will be doing will have a strong influence on the type of essay that you will be writing. If you are writing an essay for an English class, for example, you will be writing in the more formal style of literature. If you are writing for an essay that has a more conversational tone, you may want to avoid writing as much in the formal style.What the fuck do I write my college essays on when I am writing an essay about events or subjects that I know very little about? What the fuck do I write my college essays on?is a question that many students who are asked to write essays about famous people may struggle with.Writing an essay on a subject you know nothing about can be a little bit of a nightmare for most students . It can be a good idea to hire a tutor, but sometimes it is difficult to find one that is willing to spend the time needed to help you navigate the creative waters of essay writing. Fortunately, if you can find a writer who has experience working with people with little or no knowledge of the subject you are writing about, you may find the help you need.What the fuck do I write my college essays on if I am writing an essay for an English class? Although you will have many opportunities to try out different genres of writing (film, TV, novels, etc. ), you may not have as much experience as you would like. This is why it is often a good idea to find a writer who is familiar with all of the styles of writing you want to try.What the fuck do I write my college essays on if I am writing an essay for an essay? is a question that many students are asking themselves before beginning the college essay writing process. If you want to come up with a creative, original, compelling essay, the b est way to start is to look at the specific style of writing that you want to try.

Professional College Writing Services Help Students With Their College Essay

Professional College Writing Services Help Students With Their College EssayCollege writing services allow students to get help with their college assignments. It is not only students who need help to take their assignments because many teachers and college professors need assistance with their essays. There are many college writing services that have different writers, but you can contact one of these professional writing companies for assistance with your college papers.Professional college writing services are well established companies that have experienced writers that know what they are doing. The writer should be a member of an organization like the American Association of Colleges of Education. You want a college writing service that has several years of experience in writing assignments for colleges.If you are looking for an experienced college essay editor, you can consult with your college's writing department. Usually there are people at this school who have a love for wr iting and they would definitely have suggestions for good college essay editors. However, you can also find a college essay editor by searching online. A college essay editor can help you with your college essay.Before hiring a writer, it is important to learn about them. You can find reviews about a writer online or you can contact your college writing department to find out more about the writer's background. Many people think that they can learn a lot about a writer by reading the writing samples and editing samples. They also assume that since they paid a writer, they should be comfortable with the work.This is only true for the most highly recommended writers. Good writers will give you bad reviews on their website or on college papers they have worked on. A writer can help you make a decision as to whether a writer is right for you or not. You can also ask for samples of their work and visit their websites to get ideas.Many students think that they should rely solely on colleg e writing services to help them get through their college experience. This is not true because there are plenty of other ways to help students. There are books to be read, field trips to go on, and even tutoring. These are all ways that you can get help with your college experience.College writing services can help students with their college essay but this should not be the only way to help students get through college. You need to find other ways to help students that will give them some more time to study, but will also teach them how to research and write effectively.

Life experienced Free Essays

My life has experienced its fair share if twists and turns. If there is one thing that I have learnt from life, it is preparing to expect the unexpected. I always try to keep an open mind towards situations and it helps me to stay unruffled during adversity. We will write a custom essay sample on Life experienced or any similar topic only for you Order Now I maintain a positive outlook towards life even during hardships, which helps me focus on things that need to be done in the present rather than worrying about the past. It has also helped face failure with optimism and given me confidence that anything is possible if adequate time and effort are put in. I enjoy reading books and feel that it is extremely enlightening and entertaining at the same time. I feel that good books can talk to people and change lives. I have read quite a few good books that have greatly influenced me and made who I am today. I enjoy playing outdoor sports and feel that it a great way to exert pent-up energy and refresh the mind. A good game has the power to take the mind off negative thoughts. I believe it helps to lead a healthy lifestyle since it acts as adequate exercise to the body and soul. It is also an excellent way to learn sportsmanship and make new friends. I feel college education is absolutely essential to gather knowledge, which would otherwise take years of experience. However, I do understand there is no substitute for real world experience. But, I just feel that a college degree would give a head start towards launching a successful career. I also hope that college life would expose me a world of new possibilities and people that would made life more interesting. I have been quite a disciplined and dedicated student in school, which is reflected by grades and clean record. I also stick to strong moral values, as a result of my healthy upbringing and good friends. I am looking forward to learning new things from professors and academic experts, enabling me to be a more enlightened person. I like making new friends by mingling with my fellow students and getting to know their experiences and thoughts on life. I feel that college is the best place to make human connections that last for a lifetime, since we reach a mature state of mind and are also free from the greed that haunts the professional world. I am good in coordinating charity events and can help out in organizing any event. I am very open to learning and quite good in grasping things quickly. I believe that I can I contribute to your student community in more ways than one by being an honest, unbiased, helpful person. I seek joy by helping other people, especially the ones that desperately need help. It makes my heart ache to see people in our very own country suffer without food and a proper place to stay. I am willing to do whatever it takes to revive this situation. However, I feel that I have to first empower myself with the necessary tools to accomplish this noble cause. I believe that I have to start with higher education which is the one of the key steps. Dedication and persistence in healthy doses measure are also equally important to reach this goal. I am very patient person and would like help out elderly people are abandoned by their kids. I feel that everyone deserves someone to care for them and listen to them. I wish to visit elderly rest homes and interact with senior citizens. I wish get their perspective on current affairs and help them in little ways that matter. I wish to spend time with time with them on a regular basis and offer such elderly homes my free services. If I could help out a few elderly people, it would make me feel extremely proud and contented. I gone through many trails and tribulations in my life so far and all of them have only made me a stronger person. Even when I failed in my tests, I never gave up hope and have always been ready to face tough situations. I feel this quality of mine helps me to keep moving forward in life. I would have to mention my math teacher who helped me a lot to come out of failure and taste success. I will always be grateful to her and I made decision to be helpful to other people. I have also helped a lot of my friends during personal crisis and family emergencies. I try not pass judgments and am very open-minded. This has helped me gain the trust of my friends and prompted them to share their personal problems with me. It has also made me gain insight into human pain and uncover ways to deal with it. This has helped to understand that that every wound will heal with time. I see myself as a very active and sociable person. I have a penchant for doing social work and fighting for good causes. I would like to participate in events that deal with cleansing the environment and taking a new fresh look at humanitarian issues. I believe it is my duty as a human being to exhibit empathy and devote time to improve the world that I live. Nothing in the world would be give me more pride and joy than knowing that I have made a difference in another person’s life. How to cite Life experienced, Essays

Nestles Proposal for Finane Essay Example

Nestles Proposal for Finane Essay David Ho English 100w Nestle vs. PepsiCo Individual research proposal David Ho has selected Nestle as the company to compare to PepsiCo. Nestle is the largest food company in the world measured by revenue. Nestle products includes baby food, bottled water, breakfast cereals, coffee, dairy products, candy, ice cream, pet foods, and snacks. Nestle’s most popular brands include food products from various categories such as Cerlac, Pure life water, Cookie Crisp cereal, Kit Kat, Crunch, Toll house, Power Bar, Dreyer’s Ice cream, Nesquik, Milo, Juicy Juice, Nestea, Lean Cuisine, and Jenny Craig. I will compare the following categories of Nestle to PepsiCo. * Marketing * Finance and Accounting * Human Resource and Management * Operations Marketing Like PepsiCo, Nestle is a global snack and beverage company, and it uses various global marketing strategies to sell its food (Kit Kat, Crunch, Toll house cookies, Power bar, Dereyer’s Ice cream) , and drink (Nesquik, Milo, Juicy Juice, Nestea) products. Here I will compare the amount of money Nestle and PepsiCo spends annually on advertising and how each company uses demographics to target and attract their consumer interest. Nestle and PepsiCo both have strong innovations to enhance lives, although Nestle has been doing it longer, they both are very successful in this innovation. Marketing strategy plays one of the most important roles in any business as it is the main factor in successfully advertising and selling of any products and services. Marketing catches the eyes of consumers into wanting to buy the company’s products. It is important to bring about this factor as one of the most important keys in a successful company. Finance and accounting We will write a custom essay sample on Nestles Proposal for Finane specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Nestles Proposal for Finane specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Nestles Proposal for Finane specifically for you FOR ONLY $16.38 $13.9/page Hire Writer In addition to marketing a firm’s products, the finance area of business is crucial to starting and maintaining a company. To open or start a business, many sources of finance are needed, such as grants or loans, to buy essential equipment required for the success of the company such as buildings, vehicles, and other tools. I will tell in detail the financial needs of Nestle and PepsiCo. I plan to focus on how the company got started, including the founders, how long it took them to succeed, and how they got to where they are today. I also plan to describe Nestle and PepsiCo’s initial and subsequent Securities and Exchange Commission (SEC) filings, including how they managed their IPO. I will also classify the firm’s acquisitions, their partnerships, and their investors. Finally, I will describe PepsiCo’s future financial plans in comparison with Nestle including profit projections and strategic expansion goals. Finance is the backbone of the company; it covers all of the critical money-related issues that keep the company strong and expanding. Human Resource and Management After identifying what Nestle and PepsiCo does and how they manage their finances, I will explain who the people responsible for the company’s success are. Here, I will compare the two companies’ mission statement, organization and governance structures, loyal employees, and each company’s positive company culture. These aspects heavily influence the overall success of any company in the world marketplace. Operations Finally, I will compare the structure of Pepsico’s and Nestle’s global operations and their expansions around the world. I will also compare how each operation has grown and changed over time, including the production of goods at each working plant. I will explain how products from each company distribute their products among their consumers and describe each company’s trademarks and patents. Finally, I will compare Nestle’s and PepsiCo’s operational goals and accomplishments. Operations are also one of the most important branches of a firm for they help with providing products to market and bringing in income.

Destruction of the Brazilian Tropical Rain Forest

Destruction of the Brazilian Tropical Rain Forest Deforestation is one of the biggest global problems, it being a practice that is hard to control, because world forest reserves spread over international borders. Although global governments and environmental protecting organizations have always put measures to curb the practice, still deforestation remains one of the biggest threats to the survival of not only the world’s flora and fauna, but also to the survival of the human species. Advertising We will write a custom essay sample on Destruction of the Brazilian Tropical Rain Forest specifically for you for only $16.05 $11/page Learn More One of the most affected forest reserves are the world’s tropical rainforests for example, the Amazon and the African tropical rainforest, which covers a better portion of the Congo basin, Corte Devoir, Zaire and some sections of West Africa. In America, the Brazilian Amazon rainforest is one of most affected rainforest, a fact that research findings attrib ute to the nature of development initiatives and extensive agricultural ventures undertaken by the people of Brazil. Over the recent past Brazil has been on the limelight, because of its contribution, as far as the Destruction of the Amazon tropical-rainforest reserve is concerned. Such destructions are primary causes of the current unpredictable climatic changes that are root causes of the prevailing environmental, social, and economic problems facing countries, for example, drought and global warming. The Amazon tropical rainforest is the home of thousands of flora and fauna species, which are rare in other forest reserves, because of the favorable environmental conditions of the forest. In addition to thriving of flora and fauna, since time memorial the Amazon tropical forest has been the home of many indigenous tribes, a number that is decreasing rapidly hence, unless the government puts in place mitigating measures to curb deforestation, likelihoods of these tribes disappearin g are high. In Brazil alone, human activities have led to the disappearance of more than ninety Brazilian Indigenous tribes, which played a central role in the production medicinal herbs. On the other, it is important to note that, the Amazon forest is of significance as far as climatic control is concerned, because of its significance in the recycling of carbon dioxide. Compounding these factors and the fact that most Brazilian environmental protection bodies’ initiatives to conserve the forest have yielded little, the issue is of great concern, because the Amazon is a global and not a national heritage.Advertising Looking for essay on ecology? Let's see if we can help you! Get your first paper with 15% OFF Learn More One primary cause of the increased deforestation in Brazil is the increased rate of subsistence farming, as most individuals are have encroached and cleared the Amazon forestland for agricultural projects. Two main farming practices com monly practiced by Brazilians are breading and rearing of cattle and planting of soybeans. These practises require large pieces of land hence, the continued destruction of the Amazon forest to sustain the practices. Another factor that has contributed to the increased destruction of the Brazilian Amazon is the increased infrastructural development ventures by the government, for example, the construction of the two thousand miles road project of 1970s, which passed through the forest. On the other hand, because the forest is reach in varied tree species of highest timber, another primary cause of the increased rate of deforestation is logging, a practice that consumes more than twenty three thousand three in a month. Although agriculture contributes greatly to Brazil’s economy, it being one of the biggest producers of animal and soybean products globally, in most cases most agricultural practices adopted by farmers do not take into consideration the effects of their practic es on the well-being of the environment. Brazil’s deforestation has great effects on the global climatic conditions, because of the role played by the Amazon rain forest on climate control. Excessive production of greenhouse gases and clearing of vast amounts of vegetation has led to the increased build up of green house gases. Such accumulations are major causes of global warming, a fact that has led to increased global calamities, for example, flooding and drought. In addition, because of the richness of the Amazon forest with many species of flora and fauna, destruction of the forest reserve has led to the disappearance of the world’s indigenous and rare species of flora and fauna; hence, the need for workable solutions to the problem. In conclusion, although the Brazilian government has put up measures to control the rate of deforestation, there is need for it to review its land control and tax policies, as a measure of ensuring its farmers do not reap big profit s from their farming activities, at the expense of the environment.Advertising We will write a custom essay sample on Destruction of the Brazilian Tropical Rain Forest specifically for you for only $16.05 $11/page Learn More

Conservative Guide to Florida

Conservative Guide to Florida Welcome to the resource page for conservatives in Florida. Here, you will find a comprehensive list of people, groups, laws, and other items of interest to conservative Floridians. Whether you want to get involved with conservative politics in the state or are just trying to learn more, this will be the place for you.   Florida: Purple State Politics Florida is a center-right state where conservatives have dominated state-level politics since the late 1990s. Jeb Bush became governor in 1999, starting a string of GOP control of the governors mansion through at least 2019. Rick Scott is the current Republican Governor. As of 2013, Republicans control more than 60% of the seats in both the state house and state senate. The story is quite a bit different when it comes to national politics. Presidential elections are almost always close. Florida gave two close victories to both George W. Bush in 2000 and 2004 and to Barack Obama in 2008 and 2012. Since 1981, the US Senate seats have been split between 1 Republican and 1 Democrat in all but four years. Democrats usually run as moderates in the state, while Republicans run moderate to very conservative in statewide elections. Democrats and liberals tend to populate the heavy population zones including the southeastern part of the state near Miami and Palm Beach County, Tampa in the northwest, and Orlando in the middle of the state. Republicans and conservatives do well in the many low-population and rural inland counties, the gulf coast region on the southwest, and throughout the military-friendly Florida panhandle. Duval County (Jacksonville) is one of the few large cities in the state where Republicans also do well, relatively speaking. Snowbirds and retirees have a major impact on the political scene in Florida. A large portion of these residents often flock from liberal northeastern states and bring their votes with them. Key Laws of Interest Florida is a very strong 2nd amendment state with strong gun rights. The Stand Your Ground law enables Floridians to defend themselves without the threat of a lawsuit. Florida also has a three strikes law which has severe punishments for repeat felons. Florida is one of just six states to have no state income tax while also having relatively low state sales taxes. Food purchases are non-taxed. In regards to abortion, parental notification is a requirement and an ultrasound is required prior to an abortion being performed and the provider must offer to let the patient see the ultrasound. Same-sex marriage is banned in Florida, with 62% of voters having approved a constitutional ban in 2008. Important Conservative Figures From the State Marco Rubio: US Senate 2011-2017 and 2016 presidential candidate. Allen West: US Congressman 2011-2013. Jeb Bush: Governor 1999-2007 and 2016 presidential candidate. Rush Limbaugh: #1 Talk Radio Host nationwide and Palm Beach County resident. Tim Tebow: NFL Player, motivational speaker, and conservative role model. Will Weatherford: Florida House Representative 2006-Current and Speaker of the House 2012-Current. Florida Organizations, Websites, and Thinkers The James Madison Institute: Operates with a mission to keep the citizens of Florida informed about their government and to shape our state’s future through the advancement of practical free-market ideas on public policy issues. The Republican Party of Florida: The GOP team that works to promote the Republican party agenda and Republican candidates in the state. BizPac Review: Florida-based news and information site for conservatives. Features both original reporting, editorials on local issues, and information on Florida elections. Conservative Radio Stations (Major Cities) A listing of major-market radio stations in the state of Florida. Personality lineups are as reported by the stations as of May 2013. Ft Myers - FOX 92.5 (Rush Limbaugh, Glenn Beck, Sean Hannity) Miami - WIOD AM610 (Rush Limbaugh, Sean Hannity, Glenn Beck)Orlando - WFLA 104.5 (Glenn Beck, Dave Ramsey, Rush Limbaugh) Jacksonville - WBOB AM600 (Laura Ingraham, Glenn Beck, Mike Huckabee)Jacksonville - WOKV FM104.5 (Rush Limbaugh, Sean Hannity, Herman Cain)Naples - WGUF 98.9FM (Jim Bohannon, Laura Ingraham, Dennis Miller)Naples - WNOG 1270 (Rush Limbaugh, Sean Hannity, Glenn Beck)Pensacola/Panhandle: WPNN 790AM (Laura Ingraham, Burnie Thomspon/local, Mike Gallagher)Pensacola/Panhandle: WCOA 1370AM (Rush Limbaugh, Glenn Beck, Sean Hannity)Pensacola/Panhandle: WCOA 100.7FM (Mike Huckabee, Phil Valentine, Mark Levin)Tampa - WFLA AM970 (Glenn Beck, Rush Limbaugh, Todd Schnitt/Local, Sean Hannity)Tallahassee - WFLA 100.7 FM (Glenn Beck, Rush Limbaugh, Sean Hannity) West Palm Beach - WJNO AM1290 (Rush Limbaugh, Sean Hannity, Mark Levin)