Nov. 23 (UPI) -- The world's largest courier service, UPS, will pay $45 million in fines after settling claims one of its units misrepresented earnings, the U.S. Securities and Exchange Commission confirmed in a release this week. The SEC has now settled charges with the Atlanta-based shipping and receiving firm after accusing UPS of "materially misrepresenting its earnings because it failed to follow generally accepted accounting principles (GAAP) in valuing one of its worst performing