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  "documentTitle": "Heska Corporation (HSKA)",
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  "authorName": "Spruce Point Capital Management",
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  "notes": "The slide uses a 'before-after' or 'policy-vs-reality' structure to highlight corporate governance failures.",
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      "text": "Heska's Code of Ethics for its senior executives was not adhered to. The policy was published in September 2014, during which time CEO Wilson and his owned entities had a direct relationship with the entity acquired by Heska, resulting in a raft of conflicts of interest and dubious financial transactions between the various entities.",
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      "text": "Text excerpt from Heska 2017 10-K detailing related party transactions with Cuattro, LLC.",
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      "text": "Conflicts of Interest: It is Heska's policy that you should avoid transactions, commitments, and other activities which are not in Heska's best interest or which could involve an actual conflict, or the appearance of a conflict, between your interests and those of Heska.",
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      "text": "Source: Heska Code of Ethics for Senior Executive and Financial Officers, Heska 2017 10-K",
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      "text": "The Cuattro Relationship And Deals Were Clear Violations of Heska's Code of Ethics For Officers Published in 2014",
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