Assignment 2: Accounting and Audit Enforcement
Due Week 7 and worth 300 points
Using the Internet, Strayer databases, or the Securities and Exchange Commission’s Website, located at http://www.sec.gov/divisions/enforce/friactions/friactions2012.shtml, perform a search on several U.S. health care publicly-traded companies and choose a health care organization that has been accused of committing health care fraud.
Write a five to six (5-6) page paper in which you:
Evaluate the level of SOX regulations that applies to for-profit and not-for-profit health care organizations, indicating whether or not mandating SOX requirements for non-profits might reduce fraud and increase corporate governance. Provide support for your rationale.
Determine whether SOX has been effective in regulating ethical behavior of for-profit health care organizations. Defend your position.
Review the audit report issued by the external auditing firm from the company's Website for the year it was accused of fraud. Then, determine whether the external auditors were negligent in preparing the audit report for the company. Formulate an opinion regarding which Internal Control was deficient or what GAAP was violated. Defend your position.
Determine what provision(s) of SOX was / were violated in the health care fraud case in question. Indicate whether or not SOX adequately provides sanctions to deter the behavior or if changes are needed to the regulations to remedy the issue(s) and thus ensure compliance.
Based on the fraudulent activity that occurred, recommend two (2) improvements to the internal control environment to reduce those occurrences. Provide detailed recommendations.
Use at least four (4) quality academic resources in this assignment. Note: Wikipedia and other Websites do not qualify as academic resources.
Your assignment must follow these formatting requirements:
Be typed, double spaced, using Times New Roman font (size 12), with one-inch margins on all sides; citations and references must follow APA or school-specific format. Check with your professor for any additional instructions.
Include a cover page containing the title of the assignment, the student’s name, the professor’s name, the course title, and the date. The cover page and the reference page are not included in the required assignment page length.
The specific course learning outcomes associated with this assignment are:
Evaluate internal controls within an organization and create a risk assessment.
Analyze ethical theories to evaluate a decision-making process to determine compliance with professional codes of ethics.
Evaluate the health of organizations to assess the level of risk in an audit engagement.
Evaluate financial data for potential fraud and prepare an audit approach for detecting fraud.
Assess the risk of financial misstatement in an IT-based environment.
Use technology and information resources to research issues in accounti ...
FI N 513 – Health Care Finance
Copyright 2011, 2012, 2017
The Taft University System, Inc.
All rights reserved. No part of this publication may be reproduced or transmitted in any form or by any means,
electronic or mechanical, including photocopy, recording, or any information storage and retrieval system, without
permission in writing from the copyright holder.
FI N 5 1 3 – Health Care Finance
Course Syllabus
1
FI N 5 1 3 – Health Care Finance
Course Syllabus
Introduction
This syllabus contains the lesson assignments for FIN513 – Health Care Finance. This course is
designed to introduce health care accounting and finance issues that have become part of the
everyday life of most health care executives. The course covers types of financial decisions that
health care executives are most likely to be involved with and provides materials that will help
you understand the conceptual basis and mechanics of financial analysis and decision making as
they pertain to the health care industry sector.
The general basis of financial decision-making in any business is almost always built upon
understanding three critical elements. First, most financial decisions are based upon the use of
accounting information. Second, all business units operate within an industry. The health area
industry is a huge, complex industry that is unlike other industries in many areas. Third, both
accounting and finance are, in many ways, subsets of economics.
Expected Student Learning Outcomes
Upon the successful completion of this course you should be able to:
• Appraise the importance and uses of financial information in health care organizations.
• Explain the common ownership forms of health care organizations, along with their
advantages and disadvantages.
• Describe factors that influence the financial viability of a health care organization.
• Respond to a compliance audit or investigation, particularly when the subject of that
inquiry includes financial records.
• Explain the primary financial objective of a health care firm, and the critical drivers of
financial performance.
• List and describe the requirements for effective financial planning and policy-making.
Required Text:
Cleverly, W., & Cleverly, J. (2018) Essentials of health care finance (8th Edition). Boston, MA:
Jones & Bartlett Learning.
ISBN: 9781284094633
2
FI N 5 1 3 – Health Care Finance
Course Syllabus
Suggestions for getting the most out of this course:
• Read professional journals and periodicals.
• Participate in the course discussion forums, and learn from the experience and
knowledge of your faculty mentor and fellow students.
• If possible, form a relationship with someone who works in an area related to your
course. Explain that you would like to obtain their insights and perspectives from time to
time.
Academic Engagement
Each academic.
Feedback from Part 1 please read and look for typos and grammar!! .docxmglenn3
Feedback from Part 1 please read and look for typos and grammar!! 100 Authentic
· Attempts in-text citations and reference lists; APA style errors are noted throughout; Fails to use APAcitations when appropriate 3 times in document. (0.525 - 0.59)
12:13
· Attempts to presents company conclusion that emphasizes the purpose/significance of the analysis, the consequences of findings, and indicate the wider application derived from main points using course material and research to support the reasoning and conclusions but significant clarity or development is needed.
Instructions
Project 2: Internal Environmental Analysis/Strategy Analysis (Week 6)
NOTE: All submitted work is to be your original work (and only yours). You may not use any work from another student, the Internet or an online clearinghouse. You are expected to understand the Academic Dishonesty and Plagiarism Policy, and know that it is your responsibility to learn about instructor and general academic expectations with regard to proper citation of sources as specified in the APA Publication Manual, 6th Ed. (Students are held accountable for in-text citations and an associated reference list only).
Purpose:
This project is the second of three projects. Students will perform an internal environmental analysis using the tools and concepts learned in the course to date. You will also draw from previous business courses to develop an understanding of how organizations develop and manage strategies to establish, safeguard and sustain its position in a competitive market.
Students also have the opportunity to review an organization’s objectives and goals and the key functional areas within the organization. Performing an internal environment analysis helps assess a firm’s internal resources and capabilities and plays a critical role in formulating strategy by identifying a firm’s strengths to capitalize on so that it can effectively overcome weaknesses.
Skill Building:
In this project, you are building many different skills including research, critical thinking, writing and developing analytical skills related to various financial analysis tools and strategy tools used in business.
Outcomes Met With This Project:
· utilize a set of useful analytical skills, tools, and techniques for analyzing a company strategically;
· integrate ideas, concepts, and theories from previously taken functional courses including, accounting, finance, market, business and human resource management;
· analyze and synthesize strengths, weaknesses, opportunities, and threats (SWOT) to generate, prioritize, and implement alternative strategies in order to revise a current plan or write a new plan and present a strategic plan.
Instructions:
Step 1: Research
In completing the report, students will use the chapters in the eBook as a guide and perform research on the company from Project 1 so that they can answer the required elements below in narrative form following the steps.
Library Resources
Y.
Unit 719-3 If an investor wants to compare the financial re.docxdickonsondorris
Unit 7
19-3 If an investor wants to compare the financial results of The Gap, Inditex, and H&M, what difference does it make that their financial statements are prepared according to different GAAP? Would you expect there to be a big difference between U.S. GAAP s used by The Gap and IFRS as used by H&M and Inditex?
What are the major sources of influence on H&M’s accounting standards and practices?
MBA 6601, International Business 1
Course Description
Examines current patterns of international business and social, economic, political, and cultural systems impacting the
conduct of business. Topics include international business transactions, financial institutions facilitating international
transactions, and interface between nation states and the firms conducting foreign business activities.
Course eTextbook
Daniels, J. D., Radebaugh, L. H., & Sullivan, D. P. (2015). International business: Environments and operations (15th ed.)
[VitalSource version]. Retrieved from https://online.vitalsource.com/#/books/9780133457339
Course Learning Outcomes
Upon completion of this course, students should be able to:
1. Differentiate international business from domestic business and explain why companies should engage in
international business.
2. Analyze the external factors of international business (e.g., political, legal, economics, culture) and how these
may impact business.
3. Discuss the effects of international trade, trade policy, and the factors affecting countries’ trade patterns.
4. Differentiate between absolute advantage and comparative advantage trade theories.
5. Discuss the barriers to trade and the effect of these barriers.
6. Discuss and define regional trading groups (e.g., WTO, NAFTA, EU, APEC).
7. Examine the concepts of gross national product, gross domestic product, and balance of payments.
8. Analyze and compute how foreign exchange rate is determined and the business implications regarding foreign
exchange.
9. Examine the major marketing considerations applicable to international business, including product
standardization versus differentiation, pricing decisions, promotional practices, and marketing mix.
10. Examine and differentiate the accounting concepts of General Accepted Accounting Principles (GAAP) and
International Financial Reporting Standards (IFRS).
11. Examine international human resource management and staffing approaches associated with MNEs.
Credits
Upon completion of this course, the students will earn three (3) hours of college credit.
Course Structure
1. Unit Learning Outcomes: Each unit contains Learning Outcomes that specify the measurable skills and
knowledge students should gain upon completion of the unit.
2. Unit Lesson: Each unit contains a Unit Lesson, which discusses unit material.
3. Reading Assignments: Each unit contains Reading Assignments from one or more chapters from the textbook.
A Suggested Reading is listed in th ...
· Write an executive summary, 4-5 pages in length, of existing out.docxlillie234567
· Write an executive summary, 4-5 pages in length, of existing outcome measures related to a performance issue uncovered in your gap analysis that you intend to address.
Introduction
Note: Each assessment in this course builds on the work you completed in the previous assessment. Therefore, you must complete the assessments in this course in the order in which they are presented.
As a nurse leader, you must be able to access, identify, and describe outcome measures as they relate to safety and quality problems in your organization.
This assessment provides an opportunity to examine existing outcome measures, assess their strategic value, and present your findings to executive leaders in a manner that will help you gain their support.
Quality and safety are everyone's responsibility as a team of interprofessional care delivery partners. Together we develop policies that support quality and safe care delivery. As part of the interprofessional team, nurses are leaders in care and thus are responsible and accountable for leading and providing safe quality care.
Health care delivery is structured around evidenced-based information. Quality is defined by exploring proven, evidenced-based information. After reviewing and defining evidenced-based information, the interprofessional team applies this knowledge to assess the organization's or the practice setting's ability to provide evidenced-based care delivery. When a gap in care is identified, it is important to propose an evidenced-based change and to execute a plan for improved care.
Your summary of relevant outcome measures is based on your findings from the quality and safety gap analysis you completed in the previous assessment.
Preparation
Your analysis of the gap between current and desired performance was the first step toward improving outcomes. You now have the information you need to move forward with proposed changes. Your next step is to focus on existing outcome measures and their relationship to the systemic problem you are addressing. For this assessment, you have been asked to draft a summary of existing outcome measures for your organization's executive team to raise awareness of the problem and the strategic value of existing measures.
Note: As you revise your writing, check out the resources listed on the Writing Center's
Writing Supportpage.
As you prepare to complete this assessment, you may want to think about other related issues to deepen your understanding or broaden your viewpoint. You are encouraged to consider the questions below and discuss them with a fellow learner, a work associate, an interested friend, or a member of your professional community. Note that these questions are for your own development and exploration and do not need to be completed or submitted as part of your assessment.
Building stakeholder support is crucial to fostering and sustaining change. Therefore, as you approach this assessment, think about the stakeholders w.
13 ways to get you up that ladder considers how you might make your application for promotion in higher education on a teaching track stronger.
Visit the UK Centre for Bioscience website at http://www.bioscience.heacademy.ac.uk for further resources and information.
Career Development Outline Career Opportunities Medical Billi.docxannandleola
Career Development
Outline
Career Opportunities Medical Billing and Coding
I. Introduction
· The paper will look at the career opportunities medical billing and coding.
· This career is very important in that it rests assures students that they are going to be contributing positively to the lives of parents.
· I would choose the medical coding to be best choice for me
II. The medical billing and coding being the same case or one position
· Many institutions have continued holding it as a comprehensive position while others provide the option of working exclusively with one or the other
· It is important to begin addressing which position is best for me by addressing their similarities and differences
· The biller is tasked with coordinating payments between insurance providers and patients, keeping invoices organized, and reminding all parties the amount owed and when it is due
III. Medical coders are not required to work with insurance companies at all
· Coders are responsible for recording medical data and coding it; for every treatment, item, or procedure there is a corresponding code
· Coders provide billers with a sense of security, supplying the correct code in order to streamline the billing process
IV. The skills required for the job, as well as duties are different for both medical billing, and coding
· Billers are expected to obtain necessary referrals, as well as pre-authorization from appropriate parties prior to specific procedures.
· This also demands the biller is prepared to check patient eligibility for certain services and procedures regarding treatment, procedure, or hospitalization
· They are essentially in charge of all financial aspects of services rendered.
V. The duties of a medical coder are different than that of a biller
· Coders must be prepared to review their work with an eye for detail and a comprehensive knowledge of codes as they equate to services rendered.
· The primary responsibility of a coder is to use the correct code for each service rendered, allowing for appropriate charges to be stated on the patient’s account.
· Coders must also maintain strict confidentiality regarding patient services, as well as to abide by HIPPA and other information security stipulations
VI. The two departments are encouraged to work together in order to ensure the billing process is smooth and easy for all involved
· To begin, I believe healthcare costs too much in this country, as of right now
· Moreover, coders have more power over the overall work environment.
· Finally, though coding seems superfluous to the healthcare process, I still feel I will be an important part of the
VII. There are numerous differences and few similarities in these two positions.
· Similarities include working in general the same facilities, as positions are offered in all manner of medical organizations from free clinics to neurological specialists.
· . Promotions are minimal in either field, as there are not different levels of experti.
FI N 513 – Health Care Finance
Copyright 2011, 2012, 2017
The Taft University System, Inc.
All rights reserved. No part of this publication may be reproduced or transmitted in any form or by any means,
electronic or mechanical, including photocopy, recording, or any information storage and retrieval system, without
permission in writing from the copyright holder.
FI N 5 1 3 – Health Care Finance
Course Syllabus
1
FI N 5 1 3 – Health Care Finance
Course Syllabus
Introduction
This syllabus contains the lesson assignments for FIN513 – Health Care Finance. This course is
designed to introduce health care accounting and finance issues that have become part of the
everyday life of most health care executives. The course covers types of financial decisions that
health care executives are most likely to be involved with and provides materials that will help
you understand the conceptual basis and mechanics of financial analysis and decision making as
they pertain to the health care industry sector.
The general basis of financial decision-making in any business is almost always built upon
understanding three critical elements. First, most financial decisions are based upon the use of
accounting information. Second, all business units operate within an industry. The health area
industry is a huge, complex industry that is unlike other industries in many areas. Third, both
accounting and finance are, in many ways, subsets of economics.
Expected Student Learning Outcomes
Upon the successful completion of this course you should be able to:
• Appraise the importance and uses of financial information in health care organizations.
• Explain the common ownership forms of health care organizations, along with their
advantages and disadvantages.
• Describe factors that influence the financial viability of a health care organization.
• Respond to a compliance audit or investigation, particularly when the subject of that
inquiry includes financial records.
• Explain the primary financial objective of a health care firm, and the critical drivers of
financial performance.
• List and describe the requirements for effective financial planning and policy-making.
Required Text:
Cleverly, W., & Cleverly, J. (2018) Essentials of health care finance (8th Edition). Boston, MA:
Jones & Bartlett Learning.
ISBN: 9781284094633
2
FI N 5 1 3 – Health Care Finance
Course Syllabus
Suggestions for getting the most out of this course:
• Read professional journals and periodicals.
• Participate in the course discussion forums, and learn from the experience and
knowledge of your faculty mentor and fellow students.
• If possible, form a relationship with someone who works in an area related to your
course. Explain that you would like to obtain their insights and perspectives from time to
time.
Academic Engagement
Each academic.
Feedback from Part 1 please read and look for typos and grammar!! .docxmglenn3
Feedback from Part 1 please read and look for typos and grammar!! 100 Authentic
· Attempts in-text citations and reference lists; APA style errors are noted throughout; Fails to use APAcitations when appropriate 3 times in document. (0.525 - 0.59)
12:13
· Attempts to presents company conclusion that emphasizes the purpose/significance of the analysis, the consequences of findings, and indicate the wider application derived from main points using course material and research to support the reasoning and conclusions but significant clarity or development is needed.
Instructions
Project 2: Internal Environmental Analysis/Strategy Analysis (Week 6)
NOTE: All submitted work is to be your original work (and only yours). You may not use any work from another student, the Internet or an online clearinghouse. You are expected to understand the Academic Dishonesty and Plagiarism Policy, and know that it is your responsibility to learn about instructor and general academic expectations with regard to proper citation of sources as specified in the APA Publication Manual, 6th Ed. (Students are held accountable for in-text citations and an associated reference list only).
Purpose:
This project is the second of three projects. Students will perform an internal environmental analysis using the tools and concepts learned in the course to date. You will also draw from previous business courses to develop an understanding of how organizations develop and manage strategies to establish, safeguard and sustain its position in a competitive market.
Students also have the opportunity to review an organization’s objectives and goals and the key functional areas within the organization. Performing an internal environment analysis helps assess a firm’s internal resources and capabilities and plays a critical role in formulating strategy by identifying a firm’s strengths to capitalize on so that it can effectively overcome weaknesses.
Skill Building:
In this project, you are building many different skills including research, critical thinking, writing and developing analytical skills related to various financial analysis tools and strategy tools used in business.
Outcomes Met With This Project:
· utilize a set of useful analytical skills, tools, and techniques for analyzing a company strategically;
· integrate ideas, concepts, and theories from previously taken functional courses including, accounting, finance, market, business and human resource management;
· analyze and synthesize strengths, weaknesses, opportunities, and threats (SWOT) to generate, prioritize, and implement alternative strategies in order to revise a current plan or write a new plan and present a strategic plan.
Instructions:
Step 1: Research
In completing the report, students will use the chapters in the eBook as a guide and perform research on the company from Project 1 so that they can answer the required elements below in narrative form following the steps.
Library Resources
Y.
Unit 719-3 If an investor wants to compare the financial re.docxdickonsondorris
Unit 7
19-3 If an investor wants to compare the financial results of The Gap, Inditex, and H&M, what difference does it make that their financial statements are prepared according to different GAAP? Would you expect there to be a big difference between U.S. GAAP s used by The Gap and IFRS as used by H&M and Inditex?
What are the major sources of influence on H&M’s accounting standards and practices?
MBA 6601, International Business 1
Course Description
Examines current patterns of international business and social, economic, political, and cultural systems impacting the
conduct of business. Topics include international business transactions, financial institutions facilitating international
transactions, and interface between nation states and the firms conducting foreign business activities.
Course eTextbook
Daniels, J. D., Radebaugh, L. H., & Sullivan, D. P. (2015). International business: Environments and operations (15th ed.)
[VitalSource version]. Retrieved from https://online.vitalsource.com/#/books/9780133457339
Course Learning Outcomes
Upon completion of this course, students should be able to:
1. Differentiate international business from domestic business and explain why companies should engage in
international business.
2. Analyze the external factors of international business (e.g., political, legal, economics, culture) and how these
may impact business.
3. Discuss the effects of international trade, trade policy, and the factors affecting countries’ trade patterns.
4. Differentiate between absolute advantage and comparative advantage trade theories.
5. Discuss the barriers to trade and the effect of these barriers.
6. Discuss and define regional trading groups (e.g., WTO, NAFTA, EU, APEC).
7. Examine the concepts of gross national product, gross domestic product, and balance of payments.
8. Analyze and compute how foreign exchange rate is determined and the business implications regarding foreign
exchange.
9. Examine the major marketing considerations applicable to international business, including product
standardization versus differentiation, pricing decisions, promotional practices, and marketing mix.
10. Examine and differentiate the accounting concepts of General Accepted Accounting Principles (GAAP) and
International Financial Reporting Standards (IFRS).
11. Examine international human resource management and staffing approaches associated with MNEs.
Credits
Upon completion of this course, the students will earn three (3) hours of college credit.
Course Structure
1. Unit Learning Outcomes: Each unit contains Learning Outcomes that specify the measurable skills and
knowledge students should gain upon completion of the unit.
2. Unit Lesson: Each unit contains a Unit Lesson, which discusses unit material.
3. Reading Assignments: Each unit contains Reading Assignments from one or more chapters from the textbook.
A Suggested Reading is listed in th ...
· Write an executive summary, 4-5 pages in length, of existing out.docxlillie234567
· Write an executive summary, 4-5 pages in length, of existing outcome measures related to a performance issue uncovered in your gap analysis that you intend to address.
Introduction
Note: Each assessment in this course builds on the work you completed in the previous assessment. Therefore, you must complete the assessments in this course in the order in which they are presented.
As a nurse leader, you must be able to access, identify, and describe outcome measures as they relate to safety and quality problems in your organization.
This assessment provides an opportunity to examine existing outcome measures, assess their strategic value, and present your findings to executive leaders in a manner that will help you gain their support.
Quality and safety are everyone's responsibility as a team of interprofessional care delivery partners. Together we develop policies that support quality and safe care delivery. As part of the interprofessional team, nurses are leaders in care and thus are responsible and accountable for leading and providing safe quality care.
Health care delivery is structured around evidenced-based information. Quality is defined by exploring proven, evidenced-based information. After reviewing and defining evidenced-based information, the interprofessional team applies this knowledge to assess the organization's or the practice setting's ability to provide evidenced-based care delivery. When a gap in care is identified, it is important to propose an evidenced-based change and to execute a plan for improved care.
Your summary of relevant outcome measures is based on your findings from the quality and safety gap analysis you completed in the previous assessment.
Preparation
Your analysis of the gap between current and desired performance was the first step toward improving outcomes. You now have the information you need to move forward with proposed changes. Your next step is to focus on existing outcome measures and their relationship to the systemic problem you are addressing. For this assessment, you have been asked to draft a summary of existing outcome measures for your organization's executive team to raise awareness of the problem and the strategic value of existing measures.
Note: As you revise your writing, check out the resources listed on the Writing Center's
Writing Supportpage.
As you prepare to complete this assessment, you may want to think about other related issues to deepen your understanding or broaden your viewpoint. You are encouraged to consider the questions below and discuss them with a fellow learner, a work associate, an interested friend, or a member of your professional community. Note that these questions are for your own development and exploration and do not need to be completed or submitted as part of your assessment.
Building stakeholder support is crucial to fostering and sustaining change. Therefore, as you approach this assessment, think about the stakeholders w.
13 ways to get you up that ladder considers how you might make your application for promotion in higher education on a teaching track stronger.
Visit the UK Centre for Bioscience website at http://www.bioscience.heacademy.ac.uk for further resources and information.
Career Development Outline Career Opportunities Medical Billi.docxannandleola
Career Development
Outline
Career Opportunities Medical Billing and Coding
I. Introduction
· The paper will look at the career opportunities medical billing and coding.
· This career is very important in that it rests assures students that they are going to be contributing positively to the lives of parents.
· I would choose the medical coding to be best choice for me
II. The medical billing and coding being the same case or one position
· Many institutions have continued holding it as a comprehensive position while others provide the option of working exclusively with one or the other
· It is important to begin addressing which position is best for me by addressing their similarities and differences
· The biller is tasked with coordinating payments between insurance providers and patients, keeping invoices organized, and reminding all parties the amount owed and when it is due
III. Medical coders are not required to work with insurance companies at all
· Coders are responsible for recording medical data and coding it; for every treatment, item, or procedure there is a corresponding code
· Coders provide billers with a sense of security, supplying the correct code in order to streamline the billing process
IV. The skills required for the job, as well as duties are different for both medical billing, and coding
· Billers are expected to obtain necessary referrals, as well as pre-authorization from appropriate parties prior to specific procedures.
· This also demands the biller is prepared to check patient eligibility for certain services and procedures regarding treatment, procedure, or hospitalization
· They are essentially in charge of all financial aspects of services rendered.
V. The duties of a medical coder are different than that of a biller
· Coders must be prepared to review their work with an eye for detail and a comprehensive knowledge of codes as they equate to services rendered.
· The primary responsibility of a coder is to use the correct code for each service rendered, allowing for appropriate charges to be stated on the patient’s account.
· Coders must also maintain strict confidentiality regarding patient services, as well as to abide by HIPPA and other information security stipulations
VI. The two departments are encouraged to work together in order to ensure the billing process is smooth and easy for all involved
· To begin, I believe healthcare costs too much in this country, as of right now
· Moreover, coders have more power over the overall work environment.
· Finally, though coding seems superfluous to the healthcare process, I still feel I will be an important part of the
VII. There are numerous differences and few similarities in these two positions.
· Similarities include working in general the same facilities, as positions are offered in all manner of medical organizations from free clinics to neurological specialists.
· . Promotions are minimal in either field, as there are not different levels of experti.
1 of 5 S116 ACT301 Accounting Theory and Contemporary Is.docxhoney725342
1 of 5
S116 ACT301 Accounting Theory and Contemporary Issues: ASSESSMENT 1
Due date:
Week 9, Friday Midnight CST (6 May 2016)
Length: As required in Part A and Part B.
1000-2000 words (10% tolerable rate, i.e. maximum word
count limit of 2,200 words)
Value: 15% of the Total Unit Assessment
Task
Critical analysis of a given accounting questions and cases.
Preparation Study Topics 1-6 through following the study guide and
readings. Additional research in accounting literature.
Presentation Format
and Submission
Submit via CDU Learnline in ‘WORD DOC OR PDF’
ONLY.
Assessment Font Style and Size: Times New Roman, Size 11
Student number to be indicated on the bottom left hand
corner on each page, Times New Roman, Size 9
Page numbering on the bottom right hand corner, Times
New Roman, Size 9
Text alignment and line spacing: Left Text Alignment, 1.5
Line Spacing
Total Assessment Words: min of 1000, max of 2200 words
You are expected to use sources from the academic
accounting literature. Examples of these sources are given
below. DO NOT reference Wikipedia.
Much of the literature that will be useful to you was published
in the 1990’s and the first few years of the 21
st
century.
Some suitable academic journals to browse for this purpose
include:
The Accounting Review
Accounting and Business Research
International Journal of Accounting Education and Research
International Journal of Accounting
Asia Pacific Journal of Management
The British Accounting Review
European Accounting Review
Journal of Applied Accounting Research
Accounting Research Journal, etc.
2 of 5
S116 ACT301 Accounting Theory and Contemporary Issues: ASSESSMENT 1
Do NOT share files with other students— submission of identical work constitutes
plagiarism, and you are liable for charges of misconduct regardless of whether you copied
the work or provided the original work to others.
Note that plagiarism also includes presenting the ideas of others as if they were your own.
It does not only refer to the absence of inverted commas or using the exact words of others.
Referencing of sources is expected in Part A and B of this assignment. You have a bonus
from doing this correctly since that referencing also provides authoritative support for the
statements you make.
Be aware that any evidence of plagiarism will be investigated and
disciplinary action taken.
See the sections on plagiarism on CDU Learnline.
DO NOT LODGE BY FAX nor EMAIL nor at LECTURER'S OFFICE
KEEP A COPY
Oral Test or Viva Voce
Lecturers may, at their discretion, ask students to verbally present their assignment submissions or rewrite some
selected part/s of their answer in a controlled setting. Lecturers may exercise this discretion where they feel that
the assignment was not the student’s own work.
University Plagiarism policy
Plagiarism is the unacknowledged use of material ...
HLTH 625Journal Article Reviews Instructions· Review and analy.docxpooleavelina
HLTH 625
Journal Article Reviews Instructions
· Review and analyze a recent journal article (published within the last 5 years) from a peer-reviewed publication (e.g The Journal of Infectious Diseases) about a disease
· You must evaluate the chosen paper against at least 4 other peer-reviewed sources.
· You may cite your text; however, it does not count as one of your peer-reviewed sources.
· For each review, you will select an article about a topic from the required readings between each review assignment submission.
· You will then compose a 4 -page paper, not including the cover page and references, on your topic of choice.
· The goal of the assignment is to help link the current best practices identified in your text and the ongoing developments of research reflected in the peer-reviewed literature in support of learning outcomes A and B.
· You should, therefore, choose articles related to current epidemiologic trends for infectious diseases and/or the impact of the diseases and of the control measures on global populations. Special attention should be devoted to understanding the role of infectious agents as causes of morbidity and mortality in the context of economically developing nations.
Be sure to include the following elements:
· A clearly documented reference to best practices or standard of care
· Reported findings are completely and fairly assessed and critiqued
· A summary of the principal contents of the article under review
· Adequate information to understand the central themes and recommendations
· Paper, references, and citations all consistently follow current AMA formatting
Pick any Disease from this list
· Blastomycosis
· Candidiasis
· Coccidioidomycosis
· Fungal Infections of the Skin, Hair, and Nails
· Helicobacter pylori
· Histoplasmosis
· Epstein-Barr Virus
· Human Papillomavirus
· Pinta
· Psittacosis
· Sporotrichosis
· Warts
· Yaws
www.alphainstitute.edu.au
Student Assessment Tasks
BSBHRM506 Manage recruitment, selection and induction processes
Table of Contents
Table of Contents 2
Assessment Information 3
Additional Resources 4
Assessment Instructions 5
Student Assessment Agreement 6
Assessment Task 1 Cover Sheet 7
Assessment Task 1: Written Questions 8
Assessment Task 1 Instructions 10
Assessment Task 1 Checklist 12
Assessment Task 2 Cover Sheet 13
Assessment Task 2: Human resources needs project 14
Assessment Task 2 Instructions 16
Assessment Task 2 Checklist 21
Assessment Task 3 Cover Sheet 22
Assessment Task 3: Recruitment and selection project 23
Assessment Task 3 Instructions 24
Assessment Task 3 Checklist 26
Assessment Task 4 Cover Sheet 27
Assessment Task 4: Manage selection process 28
Assessment Task 4 Instructions 29
Assessment Task 4 Checklist 32
Assessment Task 5 Cover Sheet 33
Assessment Task 5: Induction project 34
Assessment Task 5 Instructions 36
Assessment Task 5 Checklist 40
Assessment Information
The assessment tasks for BSBHRM506 Manage recruitment, select ...
OverviewCreate a 5 page complete teaching plan, synthesizing pre.docxkarlhennesey
Overview
Create a 5 page complete teaching plan, synthesizing previous work with an assessment plan for the course to create a cohesive whole.
Note: Assessments in this course build on each other and must be completed in sequential order.
Assessment is a key to teaching and learning. In this assessment, you will select meaningful ways to assess the teaching and learning in the course you have been designing, and will tie together each of the parts of your course design.
By successfully completing this assessment, you will demonstrate your proficiency in the following course competencies and assessment criteria:
· Competency 1: Appraise the influence of learner's culture, gender, and experiences on teaching and learning.
· Apply knowledge of methods of thinking, learning, and communicating to specific learning situations.
· Consider barriers to learning when designing and developing educational programs.
· Integrate cultural competence in nursing and healthcare educational offerings.
· Competency 2: Apply educational theory and evidence-based teaching practices when implementing teaching strategies.
· Apply appropriate theory to optimize the teaching experience and learner outcomes.
· Competency 3: Apply a variety of teaching strategies appropriate to diverse learner needs, content, and desired learner outcomes.
· Incorporate evidence-based best practices to enhance learner motivation in a selected learning environment and format.
· Integrate appropriate teaching strategies, techniques, and outcomes for nursing and healthcare education for use in specific situations and populations.
· Design appropriate and meaningful assessments for a course.
· Competency 4: Integrate best practices for classroom management.
· Integrate evidence-based best practices for classroom and learner management.
· Competency 5: Communicate in a manner that is scholarly, professional, and consistent with the expectations of a nursing education professional.
· Develop a teaching plan for a selected topic that demonstrates flow, cohesion, and application of best practices.
· Support identified position with effective written communication using appropriate spelling, grammar, punctuation and mechanics, and APA style and formatting.
Assessment Instructions
Preparation
Prepare a comprehensive analysis on an adverse event or near-miss from your professional nursing experience that you or a peer experienced. Integrate research and data on the event and use as a basis to propose a Quality Improvement (QI) initiative in your current organization.
Note: Remember, you can submit all, or a portion of, your draft to Smarthinking for feedback, before you submit the final version of your analysis for this assessment. However, be mindful of the turnaround time for receiving feedback, if you plan on using this free service.
The numbered points below correspond to grading criteria in the scoring guide. The bullets below each grading criterion further delineate tasks to fulfill th ...
Task Description Developing CapabilityAssessment details for .docxssuserf9c51d
Task Description: Developing Capability
Assessment details for ALL STUDENTS
Length: 2500 words
Format: Report Format
Weighting 30%
Task Required:
The aim of this assignment is to allow participants to explore and develop key capabilities in one of the two key managing others capabilities addressed in the course.
Students are to choose either:
1 Conflict and Negotiation, or
2 Empathy and Trust, or
3 Teams and Groups.
During the Saturday workshops, diagnostic tools and mini-simulation activities will be undertaken for each topic that serves as the experiential basis for individual reflection about current practice. These are compulsory activities for students enrolled in the on-campus delivery mode. Students who do not attend and participate in these activities will be deemed not to have completed this component of the assessment task and will receive a penalty.
Students are then to prepare a literature review about the chosen topic that defines the key terms and outline key theories or models and application.
Students enrolled in MGMT20124 must utilise a number of diagnostic tools undertaken during the workshops (such as the Johari Window, Thomas Kilmann Conflict Questionnaire, The Big 5, ESCI, Belbin Team Inventory etc.) that provide insights into current capabilities or preferences. Students are to contrast the results of the diagnostics tests and compare these to the literature so as to identify key strengths and weakness in their managing others capabilities.
(See the note below for students enrolled in MGMT20124 & MGMT20129)
Students are then to identify two areas for improvement. Using your learnings from the literature review and diagnostic tools, develop a realistic plan of activities designed to improve your knowledge and skills over a 6-month period.
Research Requirements: A minimum of 15 scholarly references are to be used that includes at least 6 peer reviewed journal articles included as citations within the report. These must also be listed in the reference list which is in alphabetical order-
Keep in mind that the external sources (outside the textbooks) must be peer reviewed journal articles or scholarly book chapters. If you are in doubt of what constitutes a journal articleor scholarly book chapter you need to ask your lecturer/professor or tutor.
If you are uncertain about how to reference correctly and how to draft a reference list please access student support through CQU.
Marks will be deducted for poor referencing!
PLEASE NOTE:
Students enrolled in MGMT20124 have a slightly higher word limit and are expected to undertake at least 5 diagnostic tools compared to students enrolled in MGMT 20129 who are expected to undertake a minimum of 3 diagnostic tools. This is to reflect the higher credit point value of MGMT20124. However the more diagnostic tools you use the greater the insights into your preferences.
The world limits provided are guidelines/approximate limits.
Section
Description
Additional Infor ...
Assessment 2 Instructions Needs Analysis for ChangeTop of Form.docxrobert345678
Assessment 2 Instructions: Needs Analysis for Change
Top of Form
Bottom of Form
·
PRINT
·
Complete a systematic evaluation of a unit, facility, or organization with which you are familiar, in an attempt to identify the need to address the economic health care issue.
Introduction
Note: Each assessment in this course builds upon the work you have completed in previous assessments. Therefore, you must complete the assessments in the order in which they are presented.
As a master's-level health care practitioner, you may sometimes be tasked with the need to complete a systematic evaluation as a way of improving your organization’s outcomes. In this assessment, you will have a chance to practice these skills by completing a systematic evaluation of a unit, facility, or organization that you are familiar with in an attempt to identify the need to address the economic health care issue that you presented in the previous assessment. This systematic evaluation is often referred to as a needs analysis. Understanding how to do a needs analysis will be key as you advance through your career in the health care environment.
Background and Context
As a master's-level health care practitioner, you may sometimes be tasked with the need to complete a systematic evaluation as a way of improving your organization’s outcomes. In this assessment, you will have a chance to practice these skills by completing a systematic evaluation of a unit, facility, or organization that you are familiar with in an attempt to identify the need to address the economic health care issue that you presented in the previous assessment. This systematic evaluation is often referred to as a needs analysis. Understanding how to do a needs analysis will be key as you advance through your career in the health care environment.
Instructions
Be sure to address each main point. Review the assessment instructions and scoring guide, including performance-level descriptions for each criterion, to ensure you understand the work you will be asked to complete and how it will be assessed. In addition, note the requirements for document format and length and for supporting evidence.
Overall, you will be assessed on the following criteria:
· Summarize your chosen economic issue and its impact on your work, organization, colleagues, and community.
1. Reiterate your rationale for pursuing this issue, as well as the gap contributing to it that you identified in your previous assessment.
· Identify any socioeconomic or diversity disparities that exist with how your chosen economic issue impacts any particular groups or populations.
2. Use at least one piece of evidence to support this disparity (public health data, aggregated data from an organization, or other scholarly resources).
· Explain the findings of evidence-based or scholarly sources regarding the need to address your chosen issue and pursue potential change or implementation plans.
3. For example, if your implementati.
This ePortfolio documents the major deliverables I created for the completion of Successful Teaching Online Mentoring Program (STOMP) at Harper College. The contents are as follows:
Community-Building Activity
Time Management Tip List
Final Project: Lesson idea, assessment and rubric developed using Backwards Design principles
Final Reflections/Lessons Learned
Swot AnalysisConduct SWOT analysis giving 5 points each fo.docxssuserf9c51d
Swot Analysis
Conduct SWOT analysis giving 5 points each for S, W,O,T as per descriptions below to help project
managers.
Strengths
1.
2.
3.
4.
5.
Weakness
1.
2.
3.
4.
5.
Opportunity
1.
2.
3.
4.
5.
Threats
1.
2.
3.
4.
5.
Project Charter
Date: <today’s date>
Project Title: <Title of your Project>
Project Start Date: 4 Jan 2016
Project End Date: < dura�on is 6 months, calculate the end date>
Budget Informa�on: $50000.00
Project Manager: < Name>, < Email>, <Telephone No>
Project Objec�ves:
⦁ Clear, concise reasoning for why the project is being performed
⦁ Clear, concise definition of what the project’s activities will entail
⦁ Brief description of primary deliverable(s)
⦁ Clear description of the project’s behefits to the organisation
⦁ Recognition and description of any limits that the project will not cover and address
Acceptance Criteria
⦁ Identification of specific factors against which the project can be compared to determine
success/failure
⦁ Identification of specific deliverables not only for class, but for the project as a whole
⦁ Agency-specific deliverables
⦁ Inclusion of due dates for the deliverables
⦁ Clear identification of milestone and milestone exit points
⦁ Factors should include a specific metrical comparison
Assumptions and Constraints
⦁ Any assumptions made during the course of the project
⦁ List of constraints that entail the limitations that are required to be addressed
Stakeholder List
Stakeholder
No
Name and Signature Role and
Responsibility
Position Contact
Information
1
2
3
4
5
6
7
Lessons Learned
⦁ Identification of pitfalls to be avoided, based on the student’s past experience
⦁ Evidence of thought as to what can and cannot affect the project in terms of how the project
will run
Charter Signoff
Communica�on Plan Template
Plan purpose – A brief description of why and how the plan was developed, and an overview of the
overall team communication philosophy. Also states types of communications planned, for lateral,
downward, and upward communication.
Change management – Description on how the team will handle changes in the project, whether it is in
terms of project scope, schedule, or resources. This includes how the team plans to communicate
changes as well as how the team plans to make decisions about changes.
Meeting agenda – Gives a brief overview of what the team plans to accomplish in each of its meetings,
how it documents goals and objectives for meetings, and defines and assigns actions for the team to
accomplish project objectives.
Stakeholder Information to
be shared
Frequency of
information
exchange
Location of
information
exchange
Purpose of
communication
Mechanism for
communication
Who What When Where Why How
BMGT 495 Strategic Management
Assignment 2: Internal Environmental Analysis/Strategy Analysis and Strategy Selection (Week 6)
Purpose: This assignment is the second of three assignments. Students will use the tools and concepts learned ...
CJUS 520Policy Development Research Paper Final Assignment InstVinaOconner450
CJUS 520
Policy Development Research Paper: Final Assignment Instructions
Overview
Review the feedback you received from your instructor for the Policy Development Draft. Make the necessary changes to your work and resubmit the Policy Development Research Paper: Final Assignment.
Law enforcement organizations are facing a tremendous problem with social media. On one hand, social media such as Facebook, My Space, and Twitter can be extremely useful for effective and efficient communication. On the other hand, law enforcement executives are constantly facing situations in which employee misconduct is occurring through social media. Police officers are accessing social media from their workstations and patrol cars during their shifts. Police officers are posting information that is unbecoming for an officer as well as degrading and disrespectful to the profession. Police unions and police officer organizations such as the Fraternal Order of Police and the PBA are opposed to departmental policies that infringe on police officers’ constitutional rights. How do law enforcement organizations regulate the use of social media? Just about every major law enforcement organization has a Facebook account associated with the organization’s website. Therefore, should law enforcement organizations regulate individual officer’s social media activity?
Instructions
· As the policy manager for your law enforcement organization, please research the best practices related to the regulation of police officers’ use of social media and develop a department policy. This research should include interviews with your local law enforcement leaders to determine how they are addressing this issue. In addition, please read the “Social Media” study conducted by the International Association of Chiefs of Police; it can be found in the Policy Development Research Paper: Draft Resources section.
The paper must consist of the following:
· Minimum of 5 full pages excluding the title page, abstract, and reference pages.
· Minimum of at least 3 scholarly/governmental sources.
· Current APA formatting.
· Acceptable sources (course textbooks, academic books, peer-reviewed journal articles published within the last 5-10 years only).
This assignment requires that students follow a template. Students must review and follow the template carefully. Students must include a running header, title page, abstract (between 120-250 words), proper APA headings/subheadings and a reference page. Please note that students are asked not to omit any of the bold headings that are already clearly named in the template. Students are only asked to add/rename the APA headings/subheadings to keep the paper organized, and to insert their written content into the appropriate sections of the template.
Note: Your assignment will be checked for originality via the Turnitin plagiarism tool.
DNP Reflective Journal Template Comment by Katherine Fetter: Remove
The Essentials of Reflective Practi ...
1.Does BPH predispose this patient to cancer2. Why are pati.docxbraycarissa250
1.Does BPH predispose this patient to cancer?
2. Why are patients with BPH at increased risk for urinary tract infections?
3. What would you expect the patient’s PSA level to be after surgery?
4. What is the recommended screening guidelines and treatment for BPH?
5. What are some alternative treatments / natural homeopathic options for treatment?
.
1.Do you think that mass media mostly reflects musical taste, or.docxbraycarissa250
1.
Do you think that mass media mostly reflects musical taste, or does it play a major role in shaping musical taste? Do you feel that today’s music industry enhances or interferes with the relationship between the artist and their audience?
2.
Think of a song or piece of music that has been a part of your life for a long time and expresses your musical identity. Has the significance or “meaning” of that song changed over the years? If so, what has changed in your perception of the song, and what factors in your life - personal, cultural, or other – might have contributed?
The book is music of th peoples of the world
.
1.Discuss theoretical and conceptual frameworks. How are the.docxbraycarissa250
1.
Discuss theoretical and conceptual frameworks. How are they used and how do they support the use of quantitative methods?
2.
List, define, and discuss all threats associated with internal and external validity in quantitative designs. Also, list mechanisms for dealing with the threats and enhancing study validity.
3.
Nursing Paradigm represent a world view and general perspective on the complexities of the real world. The disciplined inquiry in the field of nursing is being conducted through several paradigms.
Discuss your point of view to one paradigm? Explore the aspects of the paradigms that are especially consistent with your view.
need the answer with APA style
references and citation
one of our book references :
Nursing Research- Appraising Evidence for Nursing Practice, 8th Edition by Denise F. Polit, Cheryl Tatano Beck
.
1.Discuss the medical model of corrections. Is this model of c.docxbraycarissa250
1.
Discuss the medical model of corrections. Is this model of corrections still a viable notion? Why or why not?
2.
Some critics have suggested that rehabilitation cannot work, because so many prison inmates never were habilitated to begin with. What is your reaction to this viewpoint? Explain your answer.
3.
What are some of the fundamental assumptions of career criminal programs? What limitations might these assumptions present in our efforts to identify and punish career criminals?
THE BOOK IS Essentials of Corrections Fourth Edition
G. Larry Mays | L. Thomas Winfree Jr.
and four scholarly sources
1.
Dominey, J. (2010). The higher education contribution to police and probation training: essential, desirable or an indulgence?
British Journal of Community Justice, 8
(2), 6.
2.
Schanz, Y. Y. (2013). Perceptions of undergraduate students on criminology and criminal justice education in the United States: An empirical analysis.
International Journal of Criminal Justice Sciences, 8
(2), 105-119.
.
1.Discussion Question How do we perceive sacred spaceplace in Ame.docxbraycarissa250
1. Discussion Question: How do we perceive sacred space/place in American culture? Do you agree with this perception? What would you change?
2. Reading Reflection: Solid ONE-page reflection paper about your thoughts on the reading. This could include a brief summary and your opinion. There are not many guidelines or format (e.g., APA, MLS style) for these weekly reading reflection assignments. But please use 12-point font, Times New Roman, and don't get ridiculous with the margin settings.
Reading: David Chidester and Edward T. Linenthal (file uploaded)
Lecture: Religious Spaces in Modernity (file uploaded)
Video: https://www.youtube.com/watch?v=wuI47gXGUvc
.
1.Cybercriminals use many different types of malware to attack s.docxbraycarissa250
1.
Cybercriminals use many different types of malware to attack systems. Select one common type of malware listed in this article link and using your own words, explain how to defend yourself against it.
https://www.esecurityplanet.com/malware/malware-types.html#maliciousmobileapp
Post must be between 250-300 words
2.
Using the following link as your reference, select TWO and explain the differences
(viruses, worms, trojans, and bots).
https://tools.cisco.com/security/center/resources/virus_differences
Post must be between 250-300 words
3.
Describe two cryptographic applications and how they are used in Information System Security.
Post must be between 250-300 words
.
1.Define emotional intelligence. What are the benefits of emotional .docxbraycarissa250
1.Define emotional intelligence. What are the benefits of emotional intelligence? Why should
emotional intelligence be taught to children at a very young age?
2.Discuss in detail the role of self awareness in becoming emotionally intelligent. What is self
awareness and how do we become self aware? What role does honesty and transparency play
in this process?
3.Discuss in detail the role of self management in becoming emotionally intelligent. What is self
management and what does it look like when we self manage our lives? Explain how this might
be the area of emotional intelligence where we most often fail.
4.Discuss in detail the role of social awareness in emotional intelligence. What is social
awareness. How can we become more socially aware? How does this step indicate a move
outside of ourselves and begin our interaction with others?
5.Discuss in detail the role of relationship building in emotional intelligence. What does
relationship building involve? Identify several key things that can be done to build relationships
both inside and outside your family .
.
1.Define Strategic Planning and Swot Analysis2.List and define.docxbraycarissa250
1.Define Strategic Planning and Swot Analysis
2.List and define the 4 Parameters of Swat Analysis
3.Briefly describe the four steps in conducting a swot analysis.
*Short APA Word Format Attached (5 points)
Font: Times New Roman, Font Size: 12,
Spacing: Double. Justification: Left, Cited Sentences. Minimum 250 Words (excludes questions), Minimum 2-3 Pages with references*
.
1.Choose a writer; indicate hisher contribution to the Harlem Renai.docxbraycarissa250
1.Choose a writer; indicate his/her contribution to the Harlem Renaissance.2.Identify a theme associated with that writer. You may choose from those listed below or finda theme on your own.3.Provide a poem, fictional piece, or non-fiction piece (or excerpt) by your author. Choose a work not discussed in class. 4.Formulate a thesis statement about your author’s presentation of the theme.5.Establish at least three main points to develop your discussion of the author’s effective presentation of the theme.6.Use at least six illustrative quotes to support your discussion.
WRITERS:Claude McKayGwendolyn BennettArnaBontempsSterling A. BrownCounteeCullenW. E. B. Du BoisRalph Waldo EllisonJessie Redmon FausetRudolph FisherLangston HughesZora Neale HurstonCharles S. JohnsonGeorgia Douglas JohnsonJames Weldon JohnsonNella LarsenAlain LeRoy LockeClaude McKayRichard Bruce NugentJoel Augustus RogersGeorge S. SchuylerWallace ThurmanJean ToomerCarl Van VechtenDorothy Wes
SOME COMMON THEMES:•pride in African ancestry•influence of the experience of slavery •emerging African-American folk traditions on black identity •the effects of institutional racism •the dilemmas inherent in performing and writing for elite white audiences•the question of how to convey the experience of modern black life in the urban North
.
1.Being sure that one has the resources necessary to accomplish the .docxbraycarissa250
1.Being sure that one has the resources necessary to accomplish the goals is an essential step. Preparation is very important. Without all of the necessary resources one cannot succeed. I know people that are very organized with their life and the time that they have every day. The values and mission are clear and their goals and objectives align with their life course. Each hour of the day is focused on using their short-term goals to reach their long-term goal that is consistent with their mission and values. The key here is that they took the time to do the work to explore what it is they really wanted in life and what was important in all of their roles to arrive at this plan. How many of us have a well-crafted life plan?
2.Please be reminded that information in the post that is not original content should be supported with references. There is a difference between goals setting and deadlines. Deadlines indicate that a task must be completed at a certain time. The task may or may not be a part of a goal. Where as goals have time lines to assure that that are completed in a certain time. Are there other examples of the difference.
.
More Related Content
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1 of 5 S116 ACT301 Accounting Theory and Contemporary Is.docxhoney725342
1 of 5
S116 ACT301 Accounting Theory and Contemporary Issues: ASSESSMENT 1
Due date:
Week 9, Friday Midnight CST (6 May 2016)
Length: As required in Part A and Part B.
1000-2000 words (10% tolerable rate, i.e. maximum word
count limit of 2,200 words)
Value: 15% of the Total Unit Assessment
Task
Critical analysis of a given accounting questions and cases.
Preparation Study Topics 1-6 through following the study guide and
readings. Additional research in accounting literature.
Presentation Format
and Submission
Submit via CDU Learnline in ‘WORD DOC OR PDF’
ONLY.
Assessment Font Style and Size: Times New Roman, Size 11
Student number to be indicated on the bottom left hand
corner on each page, Times New Roman, Size 9
Page numbering on the bottom right hand corner, Times
New Roman, Size 9
Text alignment and line spacing: Left Text Alignment, 1.5
Line Spacing
Total Assessment Words: min of 1000, max of 2200 words
You are expected to use sources from the academic
accounting literature. Examples of these sources are given
below. DO NOT reference Wikipedia.
Much of the literature that will be useful to you was published
in the 1990’s and the first few years of the 21
st
century.
Some suitable academic journals to browse for this purpose
include:
The Accounting Review
Accounting and Business Research
International Journal of Accounting Education and Research
International Journal of Accounting
Asia Pacific Journal of Management
The British Accounting Review
European Accounting Review
Journal of Applied Accounting Research
Accounting Research Journal, etc.
2 of 5
S116 ACT301 Accounting Theory and Contemporary Issues: ASSESSMENT 1
Do NOT share files with other students— submission of identical work constitutes
plagiarism, and you are liable for charges of misconduct regardless of whether you copied
the work or provided the original work to others.
Note that plagiarism also includes presenting the ideas of others as if they were your own.
It does not only refer to the absence of inverted commas or using the exact words of others.
Referencing of sources is expected in Part A and B of this assignment. You have a bonus
from doing this correctly since that referencing also provides authoritative support for the
statements you make.
Be aware that any evidence of plagiarism will be investigated and
disciplinary action taken.
See the sections on plagiarism on CDU Learnline.
DO NOT LODGE BY FAX nor EMAIL nor at LECTURER'S OFFICE
KEEP A COPY
Oral Test or Viva Voce
Lecturers may, at their discretion, ask students to verbally present their assignment submissions or rewrite some
selected part/s of their answer in a controlled setting. Lecturers may exercise this discretion where they feel that
the assignment was not the student’s own work.
University Plagiarism policy
Plagiarism is the unacknowledged use of material ...
HLTH 625Journal Article Reviews Instructions· Review and analy.docxpooleavelina
HLTH 625
Journal Article Reviews Instructions
· Review and analyze a recent journal article (published within the last 5 years) from a peer-reviewed publication (e.g The Journal of Infectious Diseases) about a disease
· You must evaluate the chosen paper against at least 4 other peer-reviewed sources.
· You may cite your text; however, it does not count as one of your peer-reviewed sources.
· For each review, you will select an article about a topic from the required readings between each review assignment submission.
· You will then compose a 4 -page paper, not including the cover page and references, on your topic of choice.
· The goal of the assignment is to help link the current best practices identified in your text and the ongoing developments of research reflected in the peer-reviewed literature in support of learning outcomes A and B.
· You should, therefore, choose articles related to current epidemiologic trends for infectious diseases and/or the impact of the diseases and of the control measures on global populations. Special attention should be devoted to understanding the role of infectious agents as causes of morbidity and mortality in the context of economically developing nations.
Be sure to include the following elements:
· A clearly documented reference to best practices or standard of care
· Reported findings are completely and fairly assessed and critiqued
· A summary of the principal contents of the article under review
· Adequate information to understand the central themes and recommendations
· Paper, references, and citations all consistently follow current AMA formatting
Pick any Disease from this list
· Blastomycosis
· Candidiasis
· Coccidioidomycosis
· Fungal Infections of the Skin, Hair, and Nails
· Helicobacter pylori
· Histoplasmosis
· Epstein-Barr Virus
· Human Papillomavirus
· Pinta
· Psittacosis
· Sporotrichosis
· Warts
· Yaws
www.alphainstitute.edu.au
Student Assessment Tasks
BSBHRM506 Manage recruitment, selection and induction processes
Table of Contents
Table of Contents 2
Assessment Information 3
Additional Resources 4
Assessment Instructions 5
Student Assessment Agreement 6
Assessment Task 1 Cover Sheet 7
Assessment Task 1: Written Questions 8
Assessment Task 1 Instructions 10
Assessment Task 1 Checklist 12
Assessment Task 2 Cover Sheet 13
Assessment Task 2: Human resources needs project 14
Assessment Task 2 Instructions 16
Assessment Task 2 Checklist 21
Assessment Task 3 Cover Sheet 22
Assessment Task 3: Recruitment and selection project 23
Assessment Task 3 Instructions 24
Assessment Task 3 Checklist 26
Assessment Task 4 Cover Sheet 27
Assessment Task 4: Manage selection process 28
Assessment Task 4 Instructions 29
Assessment Task 4 Checklist 32
Assessment Task 5 Cover Sheet 33
Assessment Task 5: Induction project 34
Assessment Task 5 Instructions 36
Assessment Task 5 Checklist 40
Assessment Information
The assessment tasks for BSBHRM506 Manage recruitment, select ...
OverviewCreate a 5 page complete teaching plan, synthesizing pre.docxkarlhennesey
Overview
Create a 5 page complete teaching plan, synthesizing previous work with an assessment plan for the course to create a cohesive whole.
Note: Assessments in this course build on each other and must be completed in sequential order.
Assessment is a key to teaching and learning. In this assessment, you will select meaningful ways to assess the teaching and learning in the course you have been designing, and will tie together each of the parts of your course design.
By successfully completing this assessment, you will demonstrate your proficiency in the following course competencies and assessment criteria:
· Competency 1: Appraise the influence of learner's culture, gender, and experiences on teaching and learning.
· Apply knowledge of methods of thinking, learning, and communicating to specific learning situations.
· Consider barriers to learning when designing and developing educational programs.
· Integrate cultural competence in nursing and healthcare educational offerings.
· Competency 2: Apply educational theory and evidence-based teaching practices when implementing teaching strategies.
· Apply appropriate theory to optimize the teaching experience and learner outcomes.
· Competency 3: Apply a variety of teaching strategies appropriate to diverse learner needs, content, and desired learner outcomes.
· Incorporate evidence-based best practices to enhance learner motivation in a selected learning environment and format.
· Integrate appropriate teaching strategies, techniques, and outcomes for nursing and healthcare education for use in specific situations and populations.
· Design appropriate and meaningful assessments for a course.
· Competency 4: Integrate best practices for classroom management.
· Integrate evidence-based best practices for classroom and learner management.
· Competency 5: Communicate in a manner that is scholarly, professional, and consistent with the expectations of a nursing education professional.
· Develop a teaching plan for a selected topic that demonstrates flow, cohesion, and application of best practices.
· Support identified position with effective written communication using appropriate spelling, grammar, punctuation and mechanics, and APA style and formatting.
Assessment Instructions
Preparation
Prepare a comprehensive analysis on an adverse event or near-miss from your professional nursing experience that you or a peer experienced. Integrate research and data on the event and use as a basis to propose a Quality Improvement (QI) initiative in your current organization.
Note: Remember, you can submit all, or a portion of, your draft to Smarthinking for feedback, before you submit the final version of your analysis for this assessment. However, be mindful of the turnaround time for receiving feedback, if you plan on using this free service.
The numbered points below correspond to grading criteria in the scoring guide. The bullets below each grading criterion further delineate tasks to fulfill th ...
Task Description Developing CapabilityAssessment details for .docxssuserf9c51d
Task Description: Developing Capability
Assessment details for ALL STUDENTS
Length: 2500 words
Format: Report Format
Weighting 30%
Task Required:
The aim of this assignment is to allow participants to explore and develop key capabilities in one of the two key managing others capabilities addressed in the course.
Students are to choose either:
1 Conflict and Negotiation, or
2 Empathy and Trust, or
3 Teams and Groups.
During the Saturday workshops, diagnostic tools and mini-simulation activities will be undertaken for each topic that serves as the experiential basis for individual reflection about current practice. These are compulsory activities for students enrolled in the on-campus delivery mode. Students who do not attend and participate in these activities will be deemed not to have completed this component of the assessment task and will receive a penalty.
Students are then to prepare a literature review about the chosen topic that defines the key terms and outline key theories or models and application.
Students enrolled in MGMT20124 must utilise a number of diagnostic tools undertaken during the workshops (such as the Johari Window, Thomas Kilmann Conflict Questionnaire, The Big 5, ESCI, Belbin Team Inventory etc.) that provide insights into current capabilities or preferences. Students are to contrast the results of the diagnostics tests and compare these to the literature so as to identify key strengths and weakness in their managing others capabilities.
(See the note below for students enrolled in MGMT20124 & MGMT20129)
Students are then to identify two areas for improvement. Using your learnings from the literature review and diagnostic tools, develop a realistic plan of activities designed to improve your knowledge and skills over a 6-month period.
Research Requirements: A minimum of 15 scholarly references are to be used that includes at least 6 peer reviewed journal articles included as citations within the report. These must also be listed in the reference list which is in alphabetical order-
Keep in mind that the external sources (outside the textbooks) must be peer reviewed journal articles or scholarly book chapters. If you are in doubt of what constitutes a journal articleor scholarly book chapter you need to ask your lecturer/professor or tutor.
If you are uncertain about how to reference correctly and how to draft a reference list please access student support through CQU.
Marks will be deducted for poor referencing!
PLEASE NOTE:
Students enrolled in MGMT20124 have a slightly higher word limit and are expected to undertake at least 5 diagnostic tools compared to students enrolled in MGMT 20129 who are expected to undertake a minimum of 3 diagnostic tools. This is to reflect the higher credit point value of MGMT20124. However the more diagnostic tools you use the greater the insights into your preferences.
The world limits provided are guidelines/approximate limits.
Section
Description
Additional Infor ...
Assessment 2 Instructions Needs Analysis for ChangeTop of Form.docxrobert345678
Assessment 2 Instructions: Needs Analysis for Change
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Complete a systematic evaluation of a unit, facility, or organization with which you are familiar, in an attempt to identify the need to address the economic health care issue.
Introduction
Note: Each assessment in this course builds upon the work you have completed in previous assessments. Therefore, you must complete the assessments in the order in which they are presented.
As a master's-level health care practitioner, you may sometimes be tasked with the need to complete a systematic evaluation as a way of improving your organization’s outcomes. In this assessment, you will have a chance to practice these skills by completing a systematic evaluation of a unit, facility, or organization that you are familiar with in an attempt to identify the need to address the economic health care issue that you presented in the previous assessment. This systematic evaluation is often referred to as a needs analysis. Understanding how to do a needs analysis will be key as you advance through your career in the health care environment.
Background and Context
As a master's-level health care practitioner, you may sometimes be tasked with the need to complete a systematic evaluation as a way of improving your organization’s outcomes. In this assessment, you will have a chance to practice these skills by completing a systematic evaluation of a unit, facility, or organization that you are familiar with in an attempt to identify the need to address the economic health care issue that you presented in the previous assessment. This systematic evaluation is often referred to as a needs analysis. Understanding how to do a needs analysis will be key as you advance through your career in the health care environment.
Instructions
Be sure to address each main point. Review the assessment instructions and scoring guide, including performance-level descriptions for each criterion, to ensure you understand the work you will be asked to complete and how it will be assessed. In addition, note the requirements for document format and length and for supporting evidence.
Overall, you will be assessed on the following criteria:
· Summarize your chosen economic issue and its impact on your work, organization, colleagues, and community.
1. Reiterate your rationale for pursuing this issue, as well as the gap contributing to it that you identified in your previous assessment.
· Identify any socioeconomic or diversity disparities that exist with how your chosen economic issue impacts any particular groups or populations.
2. Use at least one piece of evidence to support this disparity (public health data, aggregated data from an organization, or other scholarly resources).
· Explain the findings of evidence-based or scholarly sources regarding the need to address your chosen issue and pursue potential change or implementation plans.
3. For example, if your implementati.
This ePortfolio documents the major deliverables I created for the completion of Successful Teaching Online Mentoring Program (STOMP) at Harper College. The contents are as follows:
Community-Building Activity
Time Management Tip List
Final Project: Lesson idea, assessment and rubric developed using Backwards Design principles
Final Reflections/Lessons Learned
Swot AnalysisConduct SWOT analysis giving 5 points each fo.docxssuserf9c51d
Swot Analysis
Conduct SWOT analysis giving 5 points each for S, W,O,T as per descriptions below to help project
managers.
Strengths
1.
2.
3.
4.
5.
Weakness
1.
2.
3.
4.
5.
Opportunity
1.
2.
3.
4.
5.
Threats
1.
2.
3.
4.
5.
Project Charter
Date: <today’s date>
Project Title: <Title of your Project>
Project Start Date: 4 Jan 2016
Project End Date: < dura�on is 6 months, calculate the end date>
Budget Informa�on: $50000.00
Project Manager: < Name>, < Email>, <Telephone No>
Project Objec�ves:
⦁ Clear, concise reasoning for why the project is being performed
⦁ Clear, concise definition of what the project’s activities will entail
⦁ Brief description of primary deliverable(s)
⦁ Clear description of the project’s behefits to the organisation
⦁ Recognition and description of any limits that the project will not cover and address
Acceptance Criteria
⦁ Identification of specific factors against which the project can be compared to determine
success/failure
⦁ Identification of specific deliverables not only for class, but for the project as a whole
⦁ Agency-specific deliverables
⦁ Inclusion of due dates for the deliverables
⦁ Clear identification of milestone and milestone exit points
⦁ Factors should include a specific metrical comparison
Assumptions and Constraints
⦁ Any assumptions made during the course of the project
⦁ List of constraints that entail the limitations that are required to be addressed
Stakeholder List
Stakeholder
No
Name and Signature Role and
Responsibility
Position Contact
Information
1
2
3
4
5
6
7
Lessons Learned
⦁ Identification of pitfalls to be avoided, based on the student’s past experience
⦁ Evidence of thought as to what can and cannot affect the project in terms of how the project
will run
Charter Signoff
Communica�on Plan Template
Plan purpose – A brief description of why and how the plan was developed, and an overview of the
overall team communication philosophy. Also states types of communications planned, for lateral,
downward, and upward communication.
Change management – Description on how the team will handle changes in the project, whether it is in
terms of project scope, schedule, or resources. This includes how the team plans to communicate
changes as well as how the team plans to make decisions about changes.
Meeting agenda – Gives a brief overview of what the team plans to accomplish in each of its meetings,
how it documents goals and objectives for meetings, and defines and assigns actions for the team to
accomplish project objectives.
Stakeholder Information to
be shared
Frequency of
information
exchange
Location of
information
exchange
Purpose of
communication
Mechanism for
communication
Who What When Where Why How
BMGT 495 Strategic Management
Assignment 2: Internal Environmental Analysis/Strategy Analysis and Strategy Selection (Week 6)
Purpose: This assignment is the second of three assignments. Students will use the tools and concepts learned ...
CJUS 520Policy Development Research Paper Final Assignment InstVinaOconner450
CJUS 520
Policy Development Research Paper: Final Assignment Instructions
Overview
Review the feedback you received from your instructor for the Policy Development Draft. Make the necessary changes to your work and resubmit the Policy Development Research Paper: Final Assignment.
Law enforcement organizations are facing a tremendous problem with social media. On one hand, social media such as Facebook, My Space, and Twitter can be extremely useful for effective and efficient communication. On the other hand, law enforcement executives are constantly facing situations in which employee misconduct is occurring through social media. Police officers are accessing social media from their workstations and patrol cars during their shifts. Police officers are posting information that is unbecoming for an officer as well as degrading and disrespectful to the profession. Police unions and police officer organizations such as the Fraternal Order of Police and the PBA are opposed to departmental policies that infringe on police officers’ constitutional rights. How do law enforcement organizations regulate the use of social media? Just about every major law enforcement organization has a Facebook account associated with the organization’s website. Therefore, should law enforcement organizations regulate individual officer’s social media activity?
Instructions
· As the policy manager for your law enforcement organization, please research the best practices related to the regulation of police officers’ use of social media and develop a department policy. This research should include interviews with your local law enforcement leaders to determine how they are addressing this issue. In addition, please read the “Social Media” study conducted by the International Association of Chiefs of Police; it can be found in the Policy Development Research Paper: Draft Resources section.
The paper must consist of the following:
· Minimum of 5 full pages excluding the title page, abstract, and reference pages.
· Minimum of at least 3 scholarly/governmental sources.
· Current APA formatting.
· Acceptable sources (course textbooks, academic books, peer-reviewed journal articles published within the last 5-10 years only).
This assignment requires that students follow a template. Students must review and follow the template carefully. Students must include a running header, title page, abstract (between 120-250 words), proper APA headings/subheadings and a reference page. Please note that students are asked not to omit any of the bold headings that are already clearly named in the template. Students are only asked to add/rename the APA headings/subheadings to keep the paper organized, and to insert their written content into the appropriate sections of the template.
Note: Your assignment will be checked for originality via the Turnitin plagiarism tool.
DNP Reflective Journal Template Comment by Katherine Fetter: Remove
The Essentials of Reflective Practi ...
Similar to Assignment 2 Accounting and Audit EnforcementDue Week 7 and wor.docx (12)
1.Does BPH predispose this patient to cancer2. Why are pati.docxbraycarissa250
1.Does BPH predispose this patient to cancer?
2. Why are patients with BPH at increased risk for urinary tract infections?
3. What would you expect the patient’s PSA level to be after surgery?
4. What is the recommended screening guidelines and treatment for BPH?
5. What are some alternative treatments / natural homeopathic options for treatment?
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1.Do you think that mass media mostly reflects musical taste, or.docxbraycarissa250
1.
Do you think that mass media mostly reflects musical taste, or does it play a major role in shaping musical taste? Do you feel that today’s music industry enhances or interferes with the relationship between the artist and their audience?
2.
Think of a song or piece of music that has been a part of your life for a long time and expresses your musical identity. Has the significance or “meaning” of that song changed over the years? If so, what has changed in your perception of the song, and what factors in your life - personal, cultural, or other – might have contributed?
The book is music of th peoples of the world
.
1.Discuss theoretical and conceptual frameworks. How are the.docxbraycarissa250
1.
Discuss theoretical and conceptual frameworks. How are they used and how do they support the use of quantitative methods?
2.
List, define, and discuss all threats associated with internal and external validity in quantitative designs. Also, list mechanisms for dealing with the threats and enhancing study validity.
3.
Nursing Paradigm represent a world view and general perspective on the complexities of the real world. The disciplined inquiry in the field of nursing is being conducted through several paradigms.
Discuss your point of view to one paradigm? Explore the aspects of the paradigms that are especially consistent with your view.
need the answer with APA style
references and citation
one of our book references :
Nursing Research- Appraising Evidence for Nursing Practice, 8th Edition by Denise F. Polit, Cheryl Tatano Beck
.
1.Discuss the medical model of corrections. Is this model of c.docxbraycarissa250
1.
Discuss the medical model of corrections. Is this model of corrections still a viable notion? Why or why not?
2.
Some critics have suggested that rehabilitation cannot work, because so many prison inmates never were habilitated to begin with. What is your reaction to this viewpoint? Explain your answer.
3.
What are some of the fundamental assumptions of career criminal programs? What limitations might these assumptions present in our efforts to identify and punish career criminals?
THE BOOK IS Essentials of Corrections Fourth Edition
G. Larry Mays | L. Thomas Winfree Jr.
and four scholarly sources
1.
Dominey, J. (2010). The higher education contribution to police and probation training: essential, desirable or an indulgence?
British Journal of Community Justice, 8
(2), 6.
2.
Schanz, Y. Y. (2013). Perceptions of undergraduate students on criminology and criminal justice education in the United States: An empirical analysis.
International Journal of Criminal Justice Sciences, 8
(2), 105-119.
.
1.Discussion Question How do we perceive sacred spaceplace in Ame.docxbraycarissa250
1. Discussion Question: How do we perceive sacred space/place in American culture? Do you agree with this perception? What would you change?
2. Reading Reflection: Solid ONE-page reflection paper about your thoughts on the reading. This could include a brief summary and your opinion. There are not many guidelines or format (e.g., APA, MLS style) for these weekly reading reflection assignments. But please use 12-point font, Times New Roman, and don't get ridiculous with the margin settings.
Reading: David Chidester and Edward T. Linenthal (file uploaded)
Lecture: Religious Spaces in Modernity (file uploaded)
Video: https://www.youtube.com/watch?v=wuI47gXGUvc
.
1.Cybercriminals use many different types of malware to attack s.docxbraycarissa250
1.
Cybercriminals use many different types of malware to attack systems. Select one common type of malware listed in this article link and using your own words, explain how to defend yourself against it.
https://www.esecurityplanet.com/malware/malware-types.html#maliciousmobileapp
Post must be between 250-300 words
2.
Using the following link as your reference, select TWO and explain the differences
(viruses, worms, trojans, and bots).
https://tools.cisco.com/security/center/resources/virus_differences
Post must be between 250-300 words
3.
Describe two cryptographic applications and how they are used in Information System Security.
Post must be between 250-300 words
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1.Define emotional intelligence. What are the benefits of emotional .docxbraycarissa250
1.Define emotional intelligence. What are the benefits of emotional intelligence? Why should
emotional intelligence be taught to children at a very young age?
2.Discuss in detail the role of self awareness in becoming emotionally intelligent. What is self
awareness and how do we become self aware? What role does honesty and transparency play
in this process?
3.Discuss in detail the role of self management in becoming emotionally intelligent. What is self
management and what does it look like when we self manage our lives? Explain how this might
be the area of emotional intelligence where we most often fail.
4.Discuss in detail the role of social awareness in emotional intelligence. What is social
awareness. How can we become more socially aware? How does this step indicate a move
outside of ourselves and begin our interaction with others?
5.Discuss in detail the role of relationship building in emotional intelligence. What does
relationship building involve? Identify several key things that can be done to build relationships
both inside and outside your family .
.
1.Define Strategic Planning and Swot Analysis2.List and define.docxbraycarissa250
1.Define Strategic Planning and Swot Analysis
2.List and define the 4 Parameters of Swat Analysis
3.Briefly describe the four steps in conducting a swot analysis.
*Short APA Word Format Attached (5 points)
Font: Times New Roman, Font Size: 12,
Spacing: Double. Justification: Left, Cited Sentences. Minimum 250 Words (excludes questions), Minimum 2-3 Pages with references*
.
1.Choose a writer; indicate hisher contribution to the Harlem Renai.docxbraycarissa250
1.Choose a writer; indicate his/her contribution to the Harlem Renaissance.2.Identify a theme associated with that writer. You may choose from those listed below or finda theme on your own.3.Provide a poem, fictional piece, or non-fiction piece (or excerpt) by your author. Choose a work not discussed in class. 4.Formulate a thesis statement about your author’s presentation of the theme.5.Establish at least three main points to develop your discussion of the author’s effective presentation of the theme.6.Use at least six illustrative quotes to support your discussion.
WRITERS:Claude McKayGwendolyn BennettArnaBontempsSterling A. BrownCounteeCullenW. E. B. Du BoisRalph Waldo EllisonJessie Redmon FausetRudolph FisherLangston HughesZora Neale HurstonCharles S. JohnsonGeorgia Douglas JohnsonJames Weldon JohnsonNella LarsenAlain LeRoy LockeClaude McKayRichard Bruce NugentJoel Augustus RogersGeorge S. SchuylerWallace ThurmanJean ToomerCarl Van VechtenDorothy Wes
SOME COMMON THEMES:•pride in African ancestry•influence of the experience of slavery •emerging African-American folk traditions on black identity •the effects of institutional racism •the dilemmas inherent in performing and writing for elite white audiences•the question of how to convey the experience of modern black life in the urban North
.
1.Being sure that one has the resources necessary to accomplish the .docxbraycarissa250
1.Being sure that one has the resources necessary to accomplish the goals is an essential step. Preparation is very important. Without all of the necessary resources one cannot succeed. I know people that are very organized with their life and the time that they have every day. The values and mission are clear and their goals and objectives align with their life course. Each hour of the day is focused on using their short-term goals to reach their long-term goal that is consistent with their mission and values. The key here is that they took the time to do the work to explore what it is they really wanted in life and what was important in all of their roles to arrive at this plan. How many of us have a well-crafted life plan?
2.Please be reminded that information in the post that is not original content should be supported with references. There is a difference between goals setting and deadlines. Deadlines indicate that a task must be completed at a certain time. The task may or may not be a part of a goal. Where as goals have time lines to assure that that are completed in a certain time. Are there other examples of the difference.
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1.Based on how you will evaluate your EBP project, which indepen.docxbraycarissa250
1.
Based on how you will evaluate your EBP project, which independent and dependent variables do you need to collect? Why?
2.
Not all EBP projects result in statistically significant results. Define clinical significance, and explain the difference between clinical and statistical significance. How can you use clinical significance to support positive outcomes in your project?
.
1.Be organized. 2. Spend less time doing a summary, but more o.docxbraycarissa250
1.Be organized.
2. Spend less time doing a summary, but more on your thoughts, ideas, and arguments.
3. What approach can you use in doing literary analysis? Study approaches such as structuralism (look for patterns), Marxism (relation of text to society), reader response, feminist thought, deconstruction (what are the gaps and fizzures in the text, what is it really about?) , etc.
4. Focus on details. For example, discuss a particular character or scene in a story, or an image in a poem.
5. Consider doing an intertextual analysis. For example, you can compare the texts/s in class to a photograph you saw, a film you watched or another text from another culture.
.
1.After discussion with your preceptor, name one financial aspec.docxbraycarissa250
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After discussion with your preceptor, name one financial aspect, one quality aspect, and one clinical aspect that need to be taken into account for developing the evidence-based change proposal. Explain how your proposal will directly and indirectly impact each of the aspects.
2.
Now that you have completed a series of assignments that have led you into the active project planning and development stage for your project, briefly describe your proposed solution to address the problem, issue, suggestion, initiative, or educational need and how it has changed since you first envisioned it. What led to your current perspective and direction?
.
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1.
A 52-year-old obese Caucasian male presents to the clinic with a 2-day history of fever, chills, and right great toe pain that has gotten worse. Patient states this is the first time that this has happened, and nothing has made it better and walking on his right foot makes it worse. He has tried acetaminophen, but it did not help. He took several ibuprofen tablets last night which did give him a bit of relief. Past medical history positive or hypertension treated with hydrochlorothiazide and kidney stones. Social history negative for tobacco use but admits to drinking “a fair amount of red wine” every week. General appearance: Ill appearing male who sits with his right foot elevated. Physical exam remarkable for a temp of 101.2, pulse 108, respirations 18 and BP 160/88. Right great toe (first metatarsal phalangeal [MTP]) noticeably swollen and red. Unable to palpate to assess range of motion due to extreme pain. CBC and Complete metabolic profile revealed WBC 14,000 mm3 and uric acid 8.9 mg/dl. The APRN diagnoses the patient with acute gout.
Question 1 of 2:
Describe the pathophysiology of gout.
QUESTION 2
1. A 52-year-old obese Caucasian male presents to the clinic with a 2-day history of fever, chills, and right great toe pain that has gotten worse. Patient states this is the first time that this has happened, and nothing has made it better and walking on his right foot makes it worse. He has tried acetaminophen, but it did not help. He took several ibuprofen tablets last night which did give him a bit of relief. Past medical history positive or hypertension treated with hydrochlorothiazide and kidney stones. Social history negative for tobacco use but admits to drinking “a fair amount of red wine” every week. General appearance: Ill appearing male who sits with his right foot elevated. Physical exam remarkable for a temp of 101.2, pulse 108, respirations 18 and BP 160/88. Right great toe (first metatarsal phalangeal [MTP]) noticeably swollen and red. Unable to palpate to assess range of motion due to extreme pain. CBC and Complete metabolic profile revealed WBC 14,000 mm3 and uric acid 8.9 mg/dl. The APRN diagnoses the patient with acute gout.
Question 2 of 2:
Explain why a patient with gout is more likely to develop renal calculi. 1 points
QUESTION 3
1. Stan is a 45-year-old man who presents to the clinic complaining of intermittent fevers, joint pain, myalgias, and generalized fatigue. He noticed a rash several days ago that seemed to appear and disappear on different parts of his abdomen. He noticed the lesion below this morning and decided to come in for evaluation. He denies recent international travel and the only difference in his usual routine was clearing some underbrush from his back yard about a week ago. Past medical history non-contributory with exception of severe allergy to penicillin resulting in hives and difficulty breathing. Physical exam: Temp 101.1 ˚F, BP 128/72, pulse 102 and regular, respirations .
1.1Arguments, Premises, and ConclusionsHow Logical Are You·.docxbraycarissa250
1.1Arguments, Premises, and Conclusions
How Logical Are You?
· After a momentary absence, you return to your table in the library only to find your smartphone is missing. It was there just minutes earlier. You suspect the student sitting next to you took it. After all, she has a guilty look. Also, there is a bulge in her backpack about the size of your phone, and one of the pouches has a loose strap. Then you hear a “ring” come from the backpack—and it’s the same ringtone that you use on your phone. Which of these pieces of evidence best supports your suspicion?
Answer
The best evidence is undoubtedly the “ring” you hear coming from her backpack, which is the same ringtone as the one on your phone. The weakest evidence is probably the “guilty look.” After all, what, exactly, is a guilty look? The bulge in the backpack and the loose strap are of medium value. The loose strap supports the hypothesis that something was quickly inserted into the backpack. In this section of the chapter you will learn that evidentiary statements form the premises of arguments.
Logic may be defined as the organized body of knowledge, or science, that evaluates arguments. All of us encounter arguments in our day-to-day experience. We read them in books and newspapers, hear them on television, and formulate them when communicating with friends and associates. The aim of logic is to develop a system of methods and principles that we may use as criteria for evaluating the arguments of others and as guides in constructing arguments of our own. Among the benefits to be expected from the study of logic is an increase in confidence that we are making sense when we criticize the arguments of others and when we advance arguments of our own.
An argument, in its simplest form, is a group of statements, one or more of which (the premises) are claimed to provide support for, or reasons to believe, one of the others (the conclusion). Every argument may be placed in either of two basic groups: those in which the premises really do support the conclusion and those in which they do not, even though they are claimed to. The former are said to be good arguments (at least to that extent), the latter bad arguments. The purpose of logic, as the science that evaluates arguments, is thus to develop methods and techniques that allow us to distinguish good arguments from bad.
As is apparent from the given definition, the term argument has a very specific meaning in logic. It does not mean, for example, a mere verbal fight, as one might have with one’s parent, spouse, or friend. Let us examine the features of this definition in greater detail. First of all, an argument is a group of statements. A statement is a sentence that is either true or false—in other words, typically a declarative sentence or a sentence component that could stand as a declarative sentence. The following sentences are statements:
Chocolate truffles are loaded with calories.
Melatonin helps relieve jet lag.
Political can.
1.4 Participate in health care policy development to influence nursi.docxbraycarissa250
1.4 Participate in health care policy development to influence nursing practice and health care.
Research public health issues on the "Climate Change" or "Topics and Issues" pages of the American Public Health Association (APHA) website. Investigate a public health issue related to an environmental issue within the U.S. health care delivery system and examine its effect on a specific population.
Write a 750-1,000-word policy brief that summarizes the issue, explains the effect on the population, and proposes a solution to the issue.
Follow this outline when writing the policy brief:
Describe the policy health issue. Include the following information: (a) what population is affected, (b) at what level does it occur (local, state, or national), and (c) evidence about the issues supported by resources.
Create a problem statement.
Provide suggestions for addressing the health issue caused by the current policy. Describe what steps are required to initiate policy change. Include necessary stakeholders (government officials, administrator) and budget or funding considerations, if applicable.
Discuss the impact on the health care delivery system.
Include three peer-reviewed sources and two other sources to support the policy brief.
Prepare this assignment according to the guidelines found in the APA Style Guide, located in the Student Success Center. An abstract is not required.
This assignment uses a rubric. Please review the rubric prior to beginning the assignment to become familiar with the expectations for successful completion.
You are required to submit this assignment to LopesWrite. Refer to the
LopesWrite Technical Support articles
for assistance.
.
1.5 - 2 pages single-spaced. Use 1-inch margins, 12 font, Microsoft .docxbraycarissa250
1.5 - 2 pages single-spaced. Use 1-inch margins, 12 font, Microsoft Word. Try to cite 5 things/readings from the class, but use them in an incisive way.
Cite sources according to your preference style (footnote/endnotes or in-text parenthetical citations with author last names and page numbers for academic direct quotes). Question to answer: how is statelessness related to refugeeness? How are they similar or different? Make an argument that can tie those things together. Be more specific than general (don’t just say they are both discriminated and ignored groups, show or describe to me how is works). How are they both global/local issues? Basically, people think they know who or what global refugees/stateless people are.
.
1.5 Pages on the following topics Diversity, Race and Gender Equity.docxbraycarissa250
1.5 Pages on the following topics: Diversity, Race and Gender Equity
APA Format. This should flow like an article to breakdown the differences between equity and equality. Specifically highlight the components of diversity, race and gender equity, and how they play a role in justice.
.
1.0. Introduction Effective project management is consid.docxbraycarissa250
1.0. Introduction
Effective project management is considered an essential part of a company’s way to
success, as, to put it simply, its main purpose is to predict any risk that might affect a
project of a company and prepare the latter for it (Lock, 2013).
Since 2010, Netflix, world-leading subscription video on-demand streaming service,
has been producing its own content, such as series and full-length movies (Netflix,
2019). Such Original series or films could be considered as separate projects, which
are now the key to attracting new audiences and keeping existing Netflix subscribers
(Schomer, 2018). Therefore, it is critical for Netflix to make sure that all these projects
are carefully planned and are executed in a way as smooth as possible.
The aim of this report is to analyse the project management process of “Bird Box”, the
most successful Netflix movie project by far, thus gaining useful transferable
knowledge and providing recommendations for future similar projects.
1.1. Project Background
“Bird Box” is a 2018 movie produced by Netflix, which makes the film a so-called Netflix
Original, meaning it is available only on Netflix (Netflix, 2019; Netflix Media Center,
2019).
“Bird Box” is a sci-fi psychological drama thriller, which tells a story of a woman and
two children trying to survive in an apocalyptic world (Netflix, 2019). It premiered on
21st December 2018 (Netflix Media Center, 2019).
The movie is based on the eponymous novel by Josh Malerman, published in 2014
(Slauer, 2018).
Leading role in the film is performed by Sandra Bullock with the director being Susanne
Bier – both Academy Awards® winners (Netflix Media Center, 2019).
“Bird Box” became the most successful Netflix Original movie so far. Although it was
not highly appraised by critics, it generated significant amount of conversations and
feedback in social media and is the most watched Netflix Original movie at the moment
of writing (Lee, 2019).
Page 2 of 22
2.0. Project Management Landscape
According to Wysocki (2014), “a project is a sequence of unique, complex, and
connected activities that have one goal or purpose and that must be completed by a
specific time, within budget, and according to specification”. Following from this
definition, every project should have a goal and a solution.
Regarding goal, Netflix creates its own movies and series as a part of its vertical
integration strategy. Indeed, replacing licensed content with its own not only eliminates
the cost Netflix would otherwise have spent on licensing but also helps make the
service unique, thus keeping existing subscribers and attracting new ones (Ball, 2013).
Therefore, it could be stated that the goal of “Bird Box” is to support Netflix’s “worth-
to-watch, unique content” strategy and encourage more subscriptions to the service
(Nicolaou, 2019).
As for solution, firstly, the movie is based on a novel, which has alr.
1.1 What is the OSI security architecture1.2 What is the differ.docxbraycarissa250
1.1 What is the OSI security architecture?
1.2 What is the difference between passive and active security threats?
1.3 List and briefly define categories of passive and active security attacks.
1.4 List and briefly define categories of security services.
1.5 List and briefly define categories of security mechanisms.
1.6 List and briefly define the fundamental security design principles.
1.7 Explain the difference between an attack surface and an attack tree.
.
2024.06.01 Introducing a competency framework for languag learning materials ...Sandy Millin
http://sandymillin.wordpress.com/iateflwebinar2024
Published classroom materials form the basis of syllabuses, drive teacher professional development, and have a potentially huge influence on learners, teachers and education systems. All teachers also create their own materials, whether a few sentences on a blackboard, a highly-structured fully-realised online course, or anything in between. Despite this, the knowledge and skills needed to create effective language learning materials are rarely part of teacher training, and are mostly learnt by trial and error.
Knowledge and skills frameworks, generally called competency frameworks, for ELT teachers, trainers and managers have existed for a few years now. However, until I created one for my MA dissertation, there wasn’t one drawing together what we need to know and do to be able to effectively produce language learning materials.
This webinar will introduce you to my framework, highlighting the key competencies I identified from my research. It will also show how anybody involved in language teaching (any language, not just English!), teacher training, managing schools or developing language learning materials can benefit from using the framework.
Unit 8 - Information and Communication Technology (Paper I).pdfThiyagu K
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The Roman Empire A Historical Colossus.pdfkaushalkr1407
The Roman Empire, a vast and enduring power, stands as one of history's most remarkable civilizations, leaving an indelible imprint on the world. It emerged from the Roman Republic, transitioning into an imperial powerhouse under the leadership of Augustus Caesar in 27 BCE. This transformation marked the beginning of an era defined by unprecedented territorial expansion, architectural marvels, and profound cultural influence.
The empire's roots lie in the city of Rome, founded, according to legend, by Romulus in 753 BCE. Over centuries, Rome evolved from a small settlement to a formidable republic, characterized by a complex political system with elected officials and checks on power. However, internal strife, class conflicts, and military ambitions paved the way for the end of the Republic. Julius Caesar’s dictatorship and subsequent assassination in 44 BCE created a power vacuum, leading to a civil war. Octavian, later Augustus, emerged victorious, heralding the Roman Empire’s birth.
Under Augustus, the empire experienced the Pax Romana, a 200-year period of relative peace and stability. Augustus reformed the military, established efficient administrative systems, and initiated grand construction projects. The empire's borders expanded, encompassing territories from Britain to Egypt and from Spain to the Euphrates. Roman legions, renowned for their discipline and engineering prowess, secured and maintained these vast territories, building roads, fortifications, and cities that facilitated control and integration.
The Roman Empire’s society was hierarchical, with a rigid class system. At the top were the patricians, wealthy elites who held significant political power. Below them were the plebeians, free citizens with limited political influence, and the vast numbers of slaves who formed the backbone of the economy. The family unit was central, governed by the paterfamilias, the male head who held absolute authority.
Culturally, the Romans were eclectic, absorbing and adapting elements from the civilizations they encountered, particularly the Greeks. Roman art, literature, and philosophy reflected this synthesis, creating a rich cultural tapestry. Latin, the Roman language, became the lingua franca of the Western world, influencing numerous modern languages.
Roman architecture and engineering achievements were monumental. They perfected the arch, vault, and dome, constructing enduring structures like the Colosseum, Pantheon, and aqueducts. These engineering marvels not only showcased Roman ingenuity but also served practical purposes, from public entertainment to water supply.
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June 3, 2024 Anti-Semitism Letter Sent to MIT President Kornbluth and MIT Cor...Levi Shapiro
Letter from the Congress of the United States regarding Anti-Semitism sent June 3rd to MIT President Sally Kornbluth, MIT Corp Chair, Mark Gorenberg
Dear Dr. Kornbluth and Mr. Gorenberg,
The US House of Representatives is deeply concerned by ongoing and pervasive acts of antisemitic
harassment and intimidation at the Massachusetts Institute of Technology (MIT). Failing to act decisively to ensure a safe learning environment for all students would be a grave dereliction of your responsibilities as President of MIT and Chair of the MIT Corporation.
This Congress will not stand idly by and allow an environment hostile to Jewish students to persist. The House believes that your institution is in violation of Title VI of the Civil Rights Act, and the inability or
unwillingness to rectify this violation through action requires accountability.
Postsecondary education is a unique opportunity for students to learn and have their ideas and beliefs challenged. However, universities receiving hundreds of millions of federal funds annually have denied
students that opportunity and have been hijacked to become venues for the promotion of terrorism, antisemitic harassment and intimidation, unlawful encampments, and in some cases, assaults and riots.
The House of Representatives will not countenance the use of federal funds to indoctrinate students into hateful, antisemitic, anti-American supporters of terrorism. Investigations into campus antisemitism by the Committee on Education and the Workforce and the Committee on Ways and Means have been expanded into a Congress-wide probe across all relevant jurisdictions to address this national crisis. The undersigned Committees will conduct oversight into the use of federal funds at MIT and its learning environment under authorities granted to each Committee.
• The Committee on Education and the Workforce has been investigating your institution since December 7, 2023. The Committee has broad jurisdiction over postsecondary education, including its compliance with Title VI of the Civil Rights Act, campus safety concerns over disruptions to the learning environment, and the awarding of federal student aid under the Higher Education Act.
• The Committee on Oversight and Accountability is investigating the sources of funding and other support flowing to groups espousing pro-Hamas propaganda and engaged in antisemitic harassment and intimidation of students. The Committee on Oversight and Accountability is the principal oversight committee of the US House of Representatives and has broad authority to investigate “any matter” at “any time” under House Rule X.
• The Committee on Ways and Means has been investigating several universities since November 15, 2023, when the Committee held a hearing entitled From Ivory Towers to Dark Corners: Investigating the Nexus Between Antisemitism, Tax-Exempt Universities, and Terror Financing. The Committee followed the hearing with letters to those institutions on January 10, 202
Biological screening of herbal drugs: Introduction and Need for
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Personal development courses are widely available today, with each one promising life-changing outcomes. Tim Han’s Life Mastery Achievers (LMA) Course has drawn a lot of interest. In addition to offering my frank assessment of Success Insider’s LMA Course, this piece examines the course’s effects via a variety of Tim Han LMA course reviews and Success Insider comments.
Assignment 2 Accounting and Audit EnforcementDue Week 7 and wor.docx
1. Assignment 2: Accounting and Audit Enforcement
Due Week 7 and worth 300 points
Using the Internet, Strayer databases, or the Securities and
Exchange Commission’s Website, located at
http://www.sec.gov/divisions/enforce/friactions/friactions2012.s
html, perform a search on several U.S. health care publicly-
traded companies and choose a health care organization that has
been accused of committing health care fraud.
Write a five to six (5-6) page paper in which you:
Evaluate the level of SOX regulations that applies to for-
profit and not-for-profit health care organizations, indicating
whether or not mandating SOX requirements for non-profits
might reduce fraud and increase corporate governance. Provide
support for your rationale.
Determine whether SOX has been effective in regulating
ethical behavior of for-profit health care organizations. Defend
your position.
Review the audit report issued by the external auditing firm
from the company's Website for the year it was accused of
fraud. Then, determine whether the external auditors were
negligent in preparing the audit report for the company.
Formulate an opinion regarding which Internal Control was
deficient or what GAAP was violated. Defend your position.
Determine what provision(s) of SOX was / were violated in
the health care fraud case in question. Indicate whether or not
SOX adequately provides sanctions to deter the behavior or if
changes are needed to the regulations to remedy the issue(s) and
thus ensure compliance.
Based on the fraudulent activity that occurred, recommend
two (2) improvements to the internal control environment to
reduce those occurrences. Provide detailed recommendations.
2. Use at least four (4) quality academic resources in this
assignment. Note: Wikipedia and other Websites do not qualify
as academic resources.
Your assignment must follow these formatting requirements:
Be typed, double spaced, using Times New Roman font (size
12), with one-inch margins on all sides; citations and references
must follow APA or school-specific format. Check with your
professor for any additional instructions.
Include a cover page containing the title of the assignment,
the student’s name, the professor’s name, the course title, and
the date. The cover page and the reference page are not included
in the required assignment page length.
The specific course learning outcomes associated with this
assignment are:
Evaluate internal controls within an organization and create a
risk assessment.
Analyze ethical theories to evaluate a decision-making
process to determine compliance with professional codes of
ethics.
Evaluate the health of organizations to assess the level of
risk in an audit engagement.
Evaluate financial data for potential fraud and prepare an
audit approach for detecting fraud.
Assess the risk of financial misstatement in an IT-based
environment.
Use technology and information resources to research issues
in accounting management.
Write clearly and concisely about accounting management
using proper writing mechanics.
3. FI N 513 – Health Care Finance
Copyright 2011, 2012, 2017
The Taft University System, Inc.
All rights reserved. No part of this publication may be
reproduced or transmitted in any form or by any means,
electronic or mechanical, including photocopy, recording, or
any information storage and retrieval system, without
permission in writing from the copyright holder.
FI N 5 1 3 – Health Care Finance
Course Syllabus
1
4. FI N 5 1 3 – Health Care Finance
Course Syllabus
Introduction
This syllabus contains the lesson assignments for FIN513 –
Health Care Finance. This course is
designed to introduce health care accounting and finance issues
that have become part of the
everyday life of most health care executives. The course covers
types of financial decisions that
health care executives are most likely to be involved with and
provides materials that will help
you understand the conceptual basis and mechanics of financial
analysis and decision making as
they pertain to the health care industry sector.
The general basis of financial decision-making in any business
is almost always built upon
understanding three critical elements. First, most financial
decisions are based upon the use of
accounting information. Second, all business units operate
within an industry. The health area
industry is a huge, complex industry that is unlike other
industries in many areas. Third, both
accounting and finance are, in many ways, subsets of
economics.
Expected Student Learning Outcomes
Upon the successful completion of this course you should be
5. able to:
• Appraise the importance and uses of financial information in
health care organizations.
• Explain the common ownership forms of health care
organizations, along with their
advantages and disadvantages.
• Describe factors that influence the financial viability of a
health care organization.
• Respond to a compliance audit or investigation, particularly
when the subject of that
inquiry includes financial records.
• Explain the primary financial objective of a health care firm,
and the critical drivers of
financial performance.
• List and describe the requirements for effective financial
planning and policy-making.
Required Text:
Cleverly, W., & Cleverly, J. (2018) Essentials of health care
finance (8th Edition). Boston, MA:
6. Jones & Bartlett Learning.
ISBN: 9781284094633
2
FI N 5 1 3 – Health Care Finance
Course Syllabus
Suggestions for getting the most out of this course:
• Read professional journals and periodicals.
• Participate in the course discussion forums, and learn from the
experience and
knowledge of your faculty mentor and fellow students.
• If possible, form a relationship with someone who works in an
area related to your
course. Explain that you would like to obtain their insights and
perspectives from time to
time.
Academic Engagement
7. Each academic course at William Howard Taft University is
assigned a semester unit value
equivalent to the commonly accepted and traditionally defined
units of academic
measurement in accredited institutions. Credit bearing courses
are measured by the
learning outcomes normally achieved through 45 hours of
student work for one semester
unit. For example, a course with a value of 3 semester units
would require a typical student
to commit 135 hours of academic engagement and preparation to
complete the course
requirements.
Lesson Assignments
This course contains a number of lesson assignments. Work
through the lessons one at a
time. Unless otherwise instructed, you should complete all
assignments for a particular
lesson in one WORD document.
When you complete all of the assignments in a lesson, submit it
to the faculty for grading
and feedback. Submit only one lesson at a time, completing
them in sequence. Continue on to
the next lesson, but be sure to incorporate any feedback
received on previous lessons into
your subsequent assignments – if necessary.
Format
Unless otherwise instructed, Lesson Assignments should be
prepared in Microsoft Word®
using the Times New Roman font, 12 point, single space, double
space between paragraphs.
Each page must be numbered and your last name and student
8. number included on the
upper left hand corner of each page.
Your lesson assignment responses should be evidenced from the
course textbook and/or from
peer-reviewed sources not more than 5 years old. In general,
Wikipedia is not a professionally-
reviewed resource and should not be used as an assignment
reference. Y ou m ust cite your
references so that readers can verify your conclusions, and
easily determine what is your work,
and what is paraphrased or taken directly from other sources.
Failure to give credit for the work
of others in your assignments and writing projects constitutes
plagiarism.
3
FI N 5 1 3 – Health Care Finance
Course Syllabus
Citation Machine:
http://citationmachine.net/index2.php?start=&reqstyleid=2&new
style=2&stylebox=2
Citation Machine is an online tool to assist in proper citation of
researched information. We
recommend APA format, although you may use other approved
formats as long as you remain
9. consistent.
Final Examination
Final examination requirements and procedures are set forth in
the Student Handbook.
Notwithstanding any other provision in this syllabus, if you are
required to take a Final
Examination for this course you must pass the exam to pass the
course.
Academic Integrity
It is the policy of the University that any student found guilty of
cheating and/or plagiarism will
be subject to immediate dismissal from the University. All
students are required to sign a
Coursework Certification Form for each course. This form is
provided as a link in the last lesson
of each course.
Evaluation
Your grade will be influenced by the accuracy of your research
and the quality of your
writing. The extent of research necessary will vary from
assignment to assignment. In most
cases, your work product should not simply consist of quoting
from the assigned text.
When grading your assignments, the faculty will consider three
general components:
10. 1. A demonstrated understanding of the material and the
learning objectives.
2. Your ability to articulate, synthesize and analyze the
concepts and issues presented in
the material.
3. Clear and logical composition supported by examples and
appropriate references.
If at any time you desire additional feedback, you should
contact your faculty advisor directly via
email. Feel free to ask questions about course progress, grades,
etc., at any time, and remember
that the faculty and administration are interested in helping you
learn and succeed.
The final grade for the course is determined by the sum of each
of the grades in the Lesson
Assignments. Each of the lesson assignments is weighted
equally in determining your grade for
the course. Total Possible Points = 800 (100 Points per lesson).
http://citationmachine.net/index2.php?start=&reqstyleid=2&new
style=2&stylebox=2
4
FI N 5 1 3 – Health Care Finance
11. Course Syllabus
Grade GPA Percentage Comments
A 4 90-100 (Outstanding)
A- 3.67 88-89
B+ 3.33 84-87
B 3 80-83 (Satisfactory)
B- 2.67 78-79
C+ 2.33 74-77
C 2 70-73 (Passing but below the standard accepted in graduate
study)
C- 1.67 68-69
D+ 1.33 64-67
D 1 60-63
(Does not meet standard for graduate study, coursework must be
repeated for credit)
D- 0.67 59
F <0.67 58 or below (Failure)
Faculty Advisors will refer to the following grading rubric when
evaluating your
assignments:
Excellent Above
12. Average
Satisfactory Needs
Improvement
Unsatisfactory
Understanding
of Material and
Lesson
Objectives
Demonstrates a
thorough
understanding of the
material.
Demonstrates an
adequate
understanding of
material
Responses are
generally accurate,
but at times lacking
coherence.
Demonstrates a
marginal understanding
of the material and
lesson objectives.
Provides marginally
complete and/or
inaccurate responses
showing little
13. understanding of the
material
Articulation,
Synthesis and
Analysis of
Concepts
Work is articulated
consistent with the
degree level
integrating or
synthesizing
concepts in an
original and
innovative way.
Work demonstrates
a solid knowledge
of concepts and
theories with some
individual analysis
of issues.
Work demonstrates an
elementary knowledge
of concepts but lacks
original thought and
analysis.
Work is primarily
paraphrased or quoted
directly from the text or
other sources.
Responses demonstrate
14. little or no individual
analysis.
No individual analysis of
concepts.
Work is poorly
articulated and/or
derived entirely from
the textbook.
Composition,
Presentation,
and
References
Work presented in a
logical and coherent
way supported by
sound resources.
Citations are
composed in proper
format with few or
no errors.
Work presented is
grammatically
sound.
Resources are
appropriate and
cited in proper
format with few
errors.
15. Work is grammatically
sound with a few
minor errors.
Resources may be of
questionable
authority, but are
cited in proper format
with few errors.
Work contains frequent
grammatical errors.
Resources are few, non-
existent, or may be of
questionable authority.
Frequent errors in
composition, grammar
and presentation.
Quoted material is
incorporated without
the use of quotation
marks or citation
(plagiarism).
5
FI N 5 1 3 – Health Care Finance
Course Syllabus
16. Course Completion Requirements
The course will be deemed completed only when all the
following has been accomplished:
• You have completed all the lesson Assignments and they have
been received by the
University
• You have passed the course Final Examination (if required)
• You have completed the Course Certification Form and it has
been received by the
University
• You have completed the Course Evaluation Survey
6
FI N 5 1 3 – Health Care Finance
Course Syllabus
Lesson 1 – Financial I nform ation, and B illing and
17. Coding
Introduction
This lesson begins with an introduction to the concepts of
financial information, financial
decision-making, and forms of ownership in health care
organizations. As the health care industry
continues to grow, it is important to understand cash flow
management, how investment
decisions are made, and how financial information is used and
who uses it. The effectiveness of
financial management in health care, as in any business, in part
depends on information quality.
A good information system enables decision makers to choose a
course of action with the highest
probability of favorable results.
Financial information is particularly important to analyze the
financial condition or viability of an
organization. The financial condition helps determine whether
an organization is capable of
achieving its goals and can function at a consistent level. The
organization’s financial information
may help determine short- and long-run effects and help
evaluate investment decisions. In
addition, financial information sheds light on efficiency and
effectiveness of health care
operations and provides data to perform cost-benefit analysis.
Overall, most common uses of
financial information are:
1. evaluating the financial condition of an entity
18. 2. evaluating stewardship within an entity
3. assessing the efficiency of operations
4. assessing the effectiveness of operations
5. determining the compliance of operation with internal and
external directives
Not all decision-makers are equally interested in every aspect of
financial information that an
organization may have. Decision-making groups, such as
governing boards or rate-setting
organizations, use financial information to assess financial
condition and efficiency.
A relatively recent but important development in health care
organizations is the separation of
financial management functions into controllership and
treasurership. While the former is mainly
responsible for such activities as establishing budgets,
preparing financial statements and
conducting cost analysis, the latter is focused on investor
relations, issuing lines of credit, and
collection policies.
This lesson provides a brief overview of the main forms of
business ownership. Four main types
of organizations in health care are discussed:
19. • Not-for-Profit, Business-Oriented Organizations
7
FI N 5 1 3 – Health Care Finance
Course Syllabus
• Investor-Owned Health Care Entities
• Governmental Health Care
• Non-Governmental, Nonprofit Health Care Organizations
The second half of the lesson explains how a healthcare
provider is paid for services. In other
words, how do healthcare providers generate revenue? First, we
cover the healthcare revenue
cycle. This revenue cycle is broken down further into the
components that ultimately lead to
timely and accurate payment for products and services provided
to patients. Coding and billing
are the two core aspects of proper reimbursement in health care.
There are six stages to the revenue cycle in health care:
20. • Provide services
• Document services
• Establish charges
• Prepare claim/bill
• Submit claim/bill to payer
• Receive payment
The key to accurate and timely payments is documentation. The
first step in revenue generation
typically is the occurrence of an encounter with the patient.
When a patient goes to a provider,
the first part of the documentation gathered is basic information
about the patient, such as
name, address, and insurance status. This process is known as
registration. There are three key
activities of registration:
• Insurance verification
• Computation of patient’s co-payment or deductible
• Financial counseling for the patient’s portion of bill
Documentation of the services provided is the next key element
of revenue generation. In nearly
all cases, if a product or service is not supported by
documentation, it cannot receive
21. compensation. Coding is the bridge between medical records
and the administrative billing
systems. Coding is what allows the medical record to be utilized
for billing purposes. Coding
enables payment of charges submitted for reimbursement and
provides statistical data for the
firm’s financial planning.
8
FI N 5 1 3 – Health Care Finance
Course Syllabus
Coding
The Health Insurance Portability and Accountability Act
(HIPAA) of 1996 provides the basis for
the present state of medical coding. There are two systems: The
International Classification of
Diseases, Tenth Revision, Clinical Modification (ICD-10-CM)
and the Healthcare Common
Procedure Coding System (HCPCS). Table 2-1 in the text
explains under which circumstances
each type of system is used.
The ICD-10-CM system, which is a classification-based system
that groups data into broad
categories, is the major coding system utilized for coding
22. hospital inpatient diagnoses and
procedures. ICD-10-CM is a modification of the ICD-10 code
set created by the World Health
Organization (WHO); the ICD-10 has been in use in place of the
ICD-9 system since 2015. The
ICD-10-CM system is an expanded code set that includes
health-related conditions and offers a
higher level of specificity by including separate codes for
laterality and additional characters for
greater detail. ICD-10-CM codes summarize clinical services
that lead to reimbursement for the
hospital from third-party payers.
The ICD-10 system contains both diagnosis and procedure
codes. The WHO has primary
responsibility for the diagnostic codes and CMS has the primary
responsibility for the procedural
codes.
Diagnostic codes are used to report the patient’s exact condition
during the inpatient stay.
Diagnostic codes have three to seven numeric or alphanumeric
characters. The main divisions or
chapters of codes are further broken down into code sections,
code categories, code
subcategories, and code sub-classifications. Each code in the
ICD-10-CM provides greater specificity
at the sixth and seventh character levels. The hierarchical
structure is similar to the prior ICD-9
system where the first three characters are the category of the
codes and all codes with the same
category have similar traits.
Unlike diagnostic codes, procedural codes are assigned one
code per procedure. The ICD-10-PCS
code set has expanded to always include seven characters
23. compared to ICD-9 procedure codes,
which could be three to four digits long with a decimal point
placed after the second digit.
To report services, supplies, and materials for Medicare and
Medicaid beneficiaries in the
ambulatory care setting, the HCPCS is utilized. The services,
supplies, and materials coded should
correspond to an appropriate ICD-10-CM code for diagnosis.
Unlike the ICD-9-CM classification-
based system that grouped data into broad categories, the
HCPCS is a nomenclature-based
system in which data have a one-to-one relationship with the
code. There are two levels of
national HCPCS codes:
1. Level I: Current Procedural Terminology (CPT) codes were
developed and are updated
annually by the American Medical Association (AMA). These
codes describe medical
services and procedures performed by health care providers.
Each code is a five-digit
numeric or alphanumeric code. Some examples of outpatient
services coded using CPT
codes include surgery, pathology, clinic visits, and radiology.
2. Level II: Codes developed by CMS to classify services or
supplies not found in the CPT
system. These are also called national codes. The five-digit
codes are structured
alphanumerically and range from A0000 to V9999.
24. 9
FI N 5 1 3 – Health Care Finance
Course Syllabus
Chargemaster
The chargemaster has long been a critical element in the coding,
billing, and payment process of
hospitals and health systems. The chargemaster’s primary
function is to be the computerized
repository of the charges and coding information that are used
to develop claims. In addition, the
chargemaster is increasingly being used to track utilization of
supplies and services, which can
then be analyzed by management for efficiency of resource use.
Chargemasters generally have the following six common
elements:
• Charge code
• Item description
• Department Number
25. • Charge/Price
• Revenue Code
• CPT/HCPCS code
Billing/Claims Preparation
Generation and submission of a hospital bill are the mechanisms
by which hospitals request
reimbursement for services provided. Billing forms are
necessary for consistency in the
information required to provide reimbursement for services
provided. There are two major billing
forms currently used to obtain reimbursement: The Uniform
Billing Form 2004 (UB–04) and the
Centers for Medicare and Medicaid Services Form Number 1500
(CMS–1500). Reimbursement of
inpatient and outpatient hospital care is obtained through
submission of the UB–04. Non-hospital
services, such as in-hospital physician services and private
office visits require the CMS–1500.
Most claims in today's environment are submitted in an
electronic format. Usually, claims are
submitted directly to the payer, or indirectly to a clearinghouse
where the claims are grouped
and then sent to the appropriate payer. The Health Insurance
Portability and Accountability Act
(HIPAA) administrative simplification provisions direct the
Secretary of Health and Human
Services to adopt standards for administrative transactions, code
26. sets, and identifiers, as well as
standards for protecting the security and privacy of health data.
Claims Editing
Most providers use some form of claim-editing software to
ensure that a claim is accurate and
complete. Claim-editing software uses rules-based logic to
assess provider claims information
including Current Procedural Terminology (CPT) and Health
Care Procedure Coding System
(HCPCS) procedure codes against a series of edits using a
clinically-based software system that
evaluates claim information to detect coding irregularities,
conflicts or errors.
10
FI N 5 1 3 – Health Care Finance
Course Syllabus
CMS developed the National Correct Coding Initiative (NCCI)
to promote national correct coding
methodologies and to control improper coding that leads to
inappropriate payment of Part B
health insurance claims. The coding policies developed are
based on coding conventions defined
in the American Medical Association's CPT codes, national and
27. local policies and edits, coding
guidelines developed by national societies, analysis of standard
medical and surgical practice and
review of correct coding practice.
CMS has designated a series of specific edit checks that are
used in determining hospital
outpatient claim status. These edit checks are referred to as
Outpatient Code Edits (OCE). The
OCE utilizes claim-level and line-item level information in the
editing process. The claim level
information includes such data elements as "from" and
"through" dates, ICD-10-CM diagnosis
codes, type of bill, age, sex, etc. The line level information
includes such data elements as HCPCS
code with up to two modifiers, revenue code, service units, etc.
Each OCE edit results in one of six different dispositions. The
dispositions help to ensure that all
fiscal intermediaries are following similar procedures. There are
four claim level dispositions:
• Rejection—Claim must be corrected and resubmitted
• Denial—Claim cannot be resubmitted but can be appealed
• Return to provider (RTP)—Problems must be corrected and
claim resubmitted
• Suspension—Claim requires further information before it can
be processed
28. There are two line-item level dispositions:
• Rejection—Claim is processed but line item is rejected and
can be resubmitted later
• Denial—Claim is processed but line item is rejected and
cannot be resubmitted
Lesson Learning Objectives
By the conclusion of this lesson you should be able to:
• Appraise the importance, uses (and users) of financial
information in health care
organizations.
• Explain the financial functions within an organization.
• Discuss the common ownership forms of health care
organizations, along with their
advantages and disadvantages.
• Describe the revenue cycle for health care firms.
• Explain the role of coding information in health care
organizations in claim generation.
29. 11
FI N 5 1 3 – Health Care Finance
Course Syllabus
• Define the two major bill types used in health care firms.
• Appraise the role of claims editing in the bill submission
process.
Reading
Study Chapters 1 and 2 of the text
View the PowerPoints for Chapters 1 & 2
Assignments
The follow ing Assignm ents should be com pleted and subm
itted to the course faculty
via the learning platform for evaluation and grading. Subm it
your responses to these
questions in one W OR D docum ent. List the question first,
and then your response.
30. Y our response m ust adequately cover the question w ithout
being w ordy or relying on
“yes” or “no” responses.
Short Answer Questions
1. What are the primary responsibilities of the financial
manager?
2. What are primary uses of financial information?
3. Is profit maximization the same thing as shareholder wealth
maximization?
4. What are the three primary forms of legal business
organization? What are some of the
advantages and disadvantages of each form?
5. What are social responsibility and ethics as they relate to
business-oriented
organizations? How should social responsibility and ethics
affect the decisions of even
for-profit companies?
6. What is meant by the term, “the revenue cycle”? What factors
contribute to the
complexity of the revenue cycle in health care?
31. 7. What are the two types of forms used for health services
billing?
8. What are the six elements that should be present, at a
minimum, in all chargemasters?
9. What are HCPCS codes? How do they affect provider
payment?
10. Explain the registration process, including the activities that
comprise it.
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FI N 5 1 3 – Health Care Finance
Course Syllabus
Lesson Quiz
Take the quiz for this lesson. Your results on the quiz do not
affect your grade for the course.
Quizzes are designed to help you to learn important concepts in
the lesson and prepare you for
the Final Examination, if required. You may take the quiz as
many times as you wish.
32. 13
FI N 5 1 3 – Health Care Finance
Course Syllabus
Lesson 2 – Financial, Legal and R egulatory
Environm ent
Introduction
This lesson begins with an examination of the roles of hospitals,
doctors, private and government
insurance, and different systems for organizing and financing
care. We cover Medicare
reimbursement in particular for the following health care
sectors: hospital inpatient and
outpatient, physicians, skilled-nursing facilities, and home-
health agencies. Numerous data are
provided to show the sources of revenue for the various sectors.
P aym ent Units
The primary difference between fee-for-service and capitation
reimbursement is that under fee-
for-service, each encounter creates additional revenue for the
provider. The encounter may be
defined as a visit, a diagnosis, a hospital day, or in some other
manner, but the key feature is
that the more services that are performed, the greater the
33. reimbursement amount. Under
capitation, the provider is paid a fixed amount per covered life
per period (usually a month)
regardless of the amount of services provided.
Under historical cost reimbursement, payers reimburse
providers for all costs, a system that
provides little incentive to control costs. Facilities will be
lavish and amenities plush. Services that
may not truly be required might be provided because more
services lead to higher costs, which
means higher revenues. Cost-based reimbursement is the least
risky for providers because
payers more or less ensure that costs will be covered, and hence
profits will be earned.
With charges for specific services, providers have the incentive
to set high charge rates, which
leads to high revenues. However, in highly competitive markets,
there will be a constraint on how
high providers can go. Because billed charges is a fee-for-
service type of reimbursement, in
which more services result in higher revenue, a strong incentive
exists to provide the highest
possible amount of services. Providers can increase utilization,
and hence revenues, by creating
more visits, ordering more tests, and extending inpatient stay.
Although charge-based
reimbursement does encourage providers to contain costs, the
incentive is weak because charges
can be more easily increased than costs can be reduced.
Providers bear the cost-of-service risk in
that costs can exceed revenues. However, if providers set charge
rates for each type of service
provided, they can most easily ensure that revenues exceed
costs.
34. Under prospective payment reimbursement, provider incentives
are altered. Providers have the
incentive to reduce costs because the amount of reimbursement
is fixed and independent of the
costs actually incurred. When per diem reimbursement is used,
particularly with hospitals,
providers have an incentive to increase length of stay (LOS).
Because the early days of a
hospitalization are typically costlier to the provider than the
later days, the later days are more
profitable. Hospitals have the incentive to reduce costs during
each day of a patient stay.
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FI N 5 1 3 – Health Care Finance
Course Syllabus
When prospective payment is made on a per diem basis, even
when stratified, one daily rate
usually covers a large number of diagnoses. Because the nature
of the services provided could
vary widely, both because of varying diagnoses as well as
intensity differences within a single
diagnosis, the provider bears the risk that costs associated with
the services provided on any day
exceed the per diem rate. However, patients with complex
35. diagnoses and greater intensity tend
to remain hospitalized longer, and per diem reimbursement does
differentiate according LOS. The
additional days of stay may be insufficient to make up for the
increased resources consumed. In
addition, providers bear the risk that the payer, through the
utilization review process, will
constrain LOS, and hence increase intensity during the days that
a patient is hospitalized. Thus,
under per diem, compression of services and shortened LOS can
put significant pressure on
providers’ profitability.
Capitation reimbursement reverses the actions that providers
must take to ensure financial
success. Under all prospective payment methods, the key to
provider success is to work harder,
increase utilization, and thus, increase profits. Under capitation,
the key to profitability is to work
smarter and decrease utilization. As with prospective payment,
capitated providers have the
incentive to reduce costs, but now they also have the incentive
to reduce utilization. Thus, only
those procedures that are truly medically necessary should be
performed, and treatment should
take place in the lowest-cost setting that can provide the
appropriate quality of care.
Furthermore, providers have the incentive to promote health
rather than just treat illness and
injury because a healthier population consumes fewer healthcare
services. Under capitation,
providers assume all utilization and actuarial risks along with
the risks assumed under the other
reimbursement methods. Capitation arrangements were more
common in the mid-1990s, and
have since experienced a significant decline, but have seen new
36. life in the form of Accountable
Care Organizations (ACOs). ACOs represent groups of
providers that come together to deliver
coordinated care to patients. The ACO can be paid on a fully
capitated basis or in some modified
method, but the end result for the payer is to have more control
over the global costs of care for
an enrolled population.
M edicare Overview
The two major government third-party payers are Medicare and
Medicaid. Medicare was
established by the federal government in 1966 to provide
medical benefits to individuals age 65
and older. Medicare consists of three separate coverages: Part A
provides hospital and some
skilled nursing home coverage; Part B covers physician
services, ambulatory surgical services,
outpatient services, and other miscellaneous services; and Part
D provides prescription-drug
coverage. The Medicare program falls under the Department of
Health and Human Services
(DHHS), which creates the specific rules of the program on the
basis of enabling legislation.
Medicare is administered by an agency under DHHS called
CMS, which was formerly called Health
Care Financing Administration (HCFA). CMS has 10 regional
offices that oversee the Medicare
program and ensure that regulations are followed. Medicare
payments to providers are not made
directly by CMS but by contractors at state or local level called
intermediaries for Part A payments
and carriers for Part B payments.
Medicaid began in 1966 as a modest program to be jointly
funded and operated by the states
37. and the federal government to provide a medical safety net for
low-income mothers and children
and for elderly, blind, and disabled individuals receiving
benefits from the Supplemental Security
Income (SSI) program. Congress mandated that Medicaid cover
hospital and physician care, but
states were encouraged to expand on the basic package of
benefits either by increasing the
range of benefits or extending the program to cover more
people. States with large tax bases
15
FI N 5 1 3 – Health Care Finance
Course Syllabus
were quick to expand coverage to many groups, while states
with limited abilities to raise funds
for Medicaid were forced to establish more limited programs. A
mandatory nursing home benefit
was added in 1972. Over the years, Medicaid has provided
access to healthcare services for
many low-income individuals who otherwise would have no
insurance coverage. Furthermore,
Medicaid has become an important source of revenue for
healthcare providers, especially those
that treat large numbers of indigent patients. However,
Medicaid expenditures have been
growing at an alarming rate, and both federal and state
policymakers are struggling to find
38. effective ways to improve the program’s access, quality, and
cost.
The second part of lesson two concerns how all the financial
management of a healthcare
organization previously described, is shaped by the legal and
regulatory environment in which it
exists. Healthcare providers are responsible for complying with
myriad laws and regulations
addressing patient billing, cost reporting, physician
transactions, occupational health and safety,
and fair labor standards, and more. Allegations of violations of
laws and regulations are
widespread. Consequently, federal and state government interest
in combating fraudulent and
abusive practices is now widespread. High-profile settlements
involving many types of providers
and settlements into the hundreds of millions of dollars have
provided additional incentives for
the government to continue its scrutiny of the healthcare
industry.
It is incumbent on today’s financial manager to understand the
risks that noncompliance can
pose. Chapter Four covers the major areas of federal rules and
regulations that affect the
delivery of healthcare services. Some of the major topics
covered are fraud and abuse, antitrust,
Stark laws, qui tam actions, the FCA, the Emergency Medical
Transfer and Active Labor Act
(EMTALA), HIPAA, and corporate compliance programs.
Lesson Learning Objectives
By the conclusion of this lesson you should be able to:
39. • Describe factors that influence the financial viability of a
healthcare organization.
• Discuss the major reimbursement methods used in health care.
• Describe how Medicare reimburses the major types of
providers, and discuss the
implications of these methods for an organization’s resource
management.
• Understand how legal and regulatory issues shape and define
good financial
management of a healthcare organization.
• Identify the most common federal regulatory issues such as
fraud and abuse, Stark,
HIPAA privacy and security, Emergency Medical Treatment and
Active Labor Act
(EMTALA), and Internal Revenue Service (IRS requirements
for tax-exempt
organizations, as well as less common concerns that arise under
the antitrust laws, Red
Flag Rules, and state insurance regulations.
• Identify the major components of a corporate compliance plan,
including the
establishment of internal controls relating to the finances of an
organization.
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40. FI N 5 1 3 – Health Care Finance
Course Syllabus
• Be prepared to respond to a compliance audit or investigation,
particularly when the
subject of that inquiry includes financial records.
• Be aware of the most important aspects of the Patient
Protection and Affordable Care Act
of 2010 (Health Reform Act) as it relates to financial
management in the post-Reform
environment.
Reading
Study Chapters 3 and 4 of the text
View the PowerPoints for Chapters 3 and 4
Assignments
The follow ing Assignm ents should be com pleted and subm
itted to the course faculty
via the learning platform for evaluation and grading. Subm it
your responses to these
questions in one W OR D docum ent. List the question first,
and then your response.
Y our response m ust adequately cover the question w ithout
being w ordy or relying on
“yes” or “no” responses.
41. Short Answer Questions
1. What is the main difference between the fee-for-service and
capitation reimbursement
methods?
2. What is the primary distinction between prospective payment
and retrospective
payment?
3. What is the primary provision of the EMTALA? How could a
hospital legally avoid being
covered by the Emergency Medical Treatment and Labor Act
(EMTALA)?
4. How are Medicaid payments to providers limited by the
federal government?
5. How does the Stark Law impact physicians?
6. What federal law would be most implicated by CIO Tiffany
Technophile’s proposal? Are
there safeguards available to ensure that one or both of the
proposals remain compliant
with this federal law?
7. Compare and contrast Medicare and Medicaid.
42. 17
FI N 5 1 3 – Health Care Finance
Course Syllabus
Professional Development Questions
For the following problems (as applicable), assume that the
Medicare/patient split of payments is
as covered in the book. Assume that the participating/non-
participating and maximum allowable
charge are as covered in the book. Ignore the patient’s annual
deductible.
Use the following information to solve problems 1, 2 and 3.
Dr. Melissa Rose is trying to decide whether to be a Medicare-
participating physician for the
upcoming year. (Assume that her entire practice consists of
Medicare patients or at least that
her practice has slack capacity. Her Medicare patients do not
displace non-Medicare
patients.) Assume that her average charge is $120 (before
Medicare’s limiting charge is
applied), for which the average Medicare-approved amount is
$100. If she decides to be a
non-participating physician, she expects to accept assignment
80% of the time. For the
unassigned patients assume that she would set her charges at
110 percent of the Medicare-
43. approved fee for a nonparticipating physician. Assume that her
Medicare patient volume is
not reduced if she chooses not to participate nor if she does not
accept assignment. (Ignore
bad debt and any other factors not presented here.)
1. What will be Dr. Rose’s average reimbursement per visit if
she chooses to be a Medicare-
participating physician? (This is the total from both Medicare
and the patients.)
2. What will be Dr. Rose’s average reimbursement per visit if
she chooses not to be a
Medicare-participating physician? (This is the total from both
Medicare and the patients.)
3. Based strictly on the information presented here (ignore bad
debt, patient mix
differences, and other considerations not presented here),
should she choose to be
participating or non-participating if she wishes to maximize her
total reimbursement for
services?
Lesson Quiz
Take the quiz for this lesson. Your results on the quiz do not
affect your grade for the course.
Quizzes are designed to help you to learn important concepts in
the lesson and prepare you for
44. the Final Examination, if required. You may take the quiz as
many times as you wish.
18
FI N 5 1 3 – Health Care Finance
Course Syllabus
Lesson 3 – Com m unity B enefit, R evenue
Determ ination, Health I nsurance and M anaged Care
Introduction
This lesson focuses on the increasing attention being given to
the community benefits provided
and received by not-for-profit healthcare firms, especially
hospitals. Almost 60% of all nonfederal
hospitals in the US are not-for-profit hospitals, which means
that they are exempt from federal
income taxation. This tax exemption is the lightning rod that
has attracted public attention.
Chapter 5 considers five major sections, as described below.
1 . Tax -ex em pt status
Not-for-profit hospitals qualify for tax exemption under a
45. provision of the Internal
Revenue Code that relates to charitable purpose, 501(c) (3). The
Internal Revenue
Service (IRS) requires five factors to be present to support the
tax-exempt status of a
hospital. None of these five factors however reference specific
levels required for charity
care.
Starting in 2010, all not-for-profit hospitals will be required to
file Schedule H of IRS
Form 990. This schedule contains a variety of specific
information regarding the
charitable activities of not-for-profit hospitals. States have also
established some
reporting standards for tax exemption that are not uniform
across the country.
2. Areas of Community Benefit
There is a lack of consensus among parties regarding what
specific areas should or
should not be included in the assessment of community benefit.
Schedule H of IRS Form
990 provides for measurements of the following categories.
• Charity Care and Certain Other Community Benefits at Cost
• Community Building Activities
• Bad Debt, Medicare, & Collection Practices
• Management companies and joint ventures
46. • Facility information
• Supplemental information
The first two are generally regarded as legitimate areas of
community benefit. It is
important to recognize that it is the cost of benefits provided –
not the loss of revenue
that defines the magnitude of the benefit. For example, charges
written off for charity
care do not represent the benefit cost but rather the actual cost
of services provided.
Costs are always netted against any revenue received.
19
FI N 5 1 3 – Health Care Finance
Course Syllabus
3. Measuring Community Value – Community Value Index ®
The CVI is composed of ten measures that assess a hospital’s
performance in four areas:
• Financial viability and plant reinvestment
47. • Hospital cost structure
• Hospital charge structure
• Hospital quality performance
Fundamentally, the CVI suggests that a hospital provides value
to the community when it
is financially viable, is appropriately reinvesting back into the
facility, maintains a low-cost
structure, has reasonable charges, and provides high quality
care to patients.
Of special importance are the comparisons between not-for-
profit hospitals with for-profit
hospitals. If there is little difference between for-profit
hospitals and not-for-profit
hospitals, the tax exemption becomes very difficult to justify.
4. Estimating Financial Benefits Received
The final section of Chapter 5 outlines the specific benefits that
not-for-profit healthcare
firms receive that have been cited by policy analysts over the
years. Actual methods for
estimating the dollar benefits are described via a case example.
5. Estimating Financial Benefits Provided
The specific benefits described include:
48. • Traditional Charity Care
• Unpaid Cost of Medicaid
• Medical Education
• Other Benefits
• Subsidized Health Services
• Community Health Services
• Cash / In-Kind Donations to the Community
• Research
20
FI N 5 1 3 – Health Care Finance
Course Syllabus
Chapter Six covers revenue determination. There are three
49. payment-determination bases: cost,
fee schedule, and price related. These three payment bases may
have two different units of
payment, either specific services or bundled services. Health
care providers can control their
revenue function in three ways: Right pricing, contract
negotiation and, appropriate billing and
coding measures.
The three factors that influence pricing are desired net income,
competitive position, and market
structure. Other factors that influence pricing are market share,
capital intensity and payer mix.
A sub-factor affecting pricing under the market-structure
umbrella is price elasticity. Products or
services whose ultimate demand is strongly influenced by price
are said to be price elastic.
Health care services, while not immune from the pressures of
price elasticity, are usually less
affected than other products. The presence of health insurance
has further insulated many from
the effects of price in health care markets. Most businesses
would like to operate in an
environment in which significant barriers to entry exist to
protect them from new competitors.
Large capital investment and Certificate-of-need regulations
can prevent new health care
providers from entering a market, as well as restrict growth for
existing providers.
Health care firms must set rates at levels sufficient to maintain
their financial viability. Price
setting must also recognize that some payers may pay values
less than full or average cost.
Prices must also reflect discounts from billed charges that may
be granted to health plans or
50. uninsured patients. The last requirement that needs to be
included in price setting is some factor
for profit. Health care providers with either tax-exempt or
taxable status need some return to
insure their financial survival. Large write-offs or discounts to
the charge-related payer base can
and often do escalate prices to levels that are well above costs.
The relationship between hospital cost and hospital price has
changed markedly during the
period 1996 to 2008. Payers and hospitals often assess the
reasonableness of their prices based
upon comparisons with similar hospitals and/or other hospitals
in the same geographic region.
In any managed-care contract, there are two critical elements.
First, there is the payment
schedule, which describes the basis of payment and actual
payment/fee schedules. Second, there
is the actual contract language, which describes the
administration of the contractual
arrangement that determines how services are provided and
paid. From most providers’
perspectives, the key element in a managed-care contract is the
payment or compensation
schedule. For hospitals, the predominant unit of payment for
inpatient care is usually a per-day
basis. Many hospital contracts have outlier or stop-loss
provisions. This provision specifies that
the hospital may pay on a basis other than per diem or case if
charges exceed a specific limit.
Many managed-care contracts that provide for payment of
claims on a discount from billed
charges include rate-increase-limit clauses. The price-increase-
limit provision is intended to
prevent a hospital from raising its prices beyond reasonable
51. levels. Medical groups are often
paid on a fee-schedule basis, with limited capitation
arrangements sometimes being used. The
fee schedules are usually by CPT and, in come cases, are
directly related to Medicare’s Resource-
Based Relative Value Scale (RBRVS) payment system.
Lesson Three concludes with coverage of health insurance and
managed care. Managed-care
(MCOs), health maintenance organizations (HMOs), preferred
provider organizations (PPOs),
physician organizations (POs), physician hospital organizations
(PHOs), capitation, medical
service organizations (MSOs), consumer-directed health plans
(CDHP), and integrated delivery
systems (IDSs) are all terms and acronyms that are used freely
in today’s health care arena.
21
FI N 5 1 3 – Health Care Finance
Course Syllabus
These terms often represent different things to different people
and often change in meaning
over time. One common thread runs through these terms: the
issue of change and market
reform that is sweeping the health care industry. Our focus in
this chapter will be primarily on the
development of managed-care plans and the development of
52. required premium payments for
health care coverage.
The major types of health plans are described and their growth
over the last 20 years has been
tracked. Differences between plan types are described relative
to their impact upon subscribers,
physicians, hospitals, and employers.
Lesson Learning Objectives
By the conclusion of this lesson you should be able to:
• Describe the current basis for tax exemption of not-for-profit
healthcare firms.
• Describe the elements of community benefit listed by key
policy groups.
• Assess the relative community benefits provided by
proprietary and not-for-profit
hospitals.
• Define basic methods of payment for healthcare firms.
• Understand the general factors that influence pricing.
• List some of the important considerations when negotiating a
health plan contract.
• Define a health maintenance organization (HMO).
• Describe the four main activities of health plans.
53. • List the five types of health plans and their characteristics.
• Describe the forces that influenced the development of
integrated delivery systems
(IDSs).
• Describe some of the methods by which providers are paid by
health plans.
• Discuss legal and regulatory issues that affect MCOs.
Reading
Study Chapters 5, 6, and 7 of the text
View the PowerPoints for Chapters 5, 6, and 7
22
FI N 5 1 3 – Health Care Finance
Course Syllabus
Assignments
The follow ing Assignm ents should be com pleted and subm
itted to the course faculty
via the learning platform for evaluation and grading. Subm it
your responses to these
54. questions in one W OR D docum ent. List the question first,
and then your response.
Y our response m ust adequately cover the question w ithout
being w ordy or relying on
“yes” or “no” responses.
Short Answer Questions
1. What firms must file an IRS Form 990 on an annual basis?
2. Why is the unreimbursed cost of Medicare most often not
included as an element of
community benefit?
3. List and discuss the three payment-determination bases.
4. What are the three major ways that health care providers can
control their revenue
function?
5. Why does market share matter to a health care provider?
6. Explain the four major activities of a health plan?
Professional Development Questions
55. 1. An HMO has a Point of Service (POS) option for its
members, but will pay only 80 percent
of approved charges. If a member goes out of network for a
medical procedure with a
charge of $2,000, of which $1,200 is approved, how much must
the member pay?
2. A nursing home contracts with an HMO for skilled nursing
care at $2.00 PMPM. If costs
are expected to average $120 per day, what is the maximum
utilization of days per 1,000
members that the nursing home can experience before it begins
to lose money?
Lesson Quiz
Take the quiz for this lesson. Your results on the quiz do not
affect your grade for the course.
Quizzes are designed to help you to learn important concepts in
the lesson and prepare you for
the Final Examination, if required. You may take the quiz as
many times as you wish.
23
FI N 5 1 3 – Health Care Finance
56. Course Syllabus
Lesson 4 – Accounting, Financial Statem ents, and
Accounting for I nflation
Introduction
The financial viability of a healthcare organization is the result
of numerous decisions made by a
variety of people, including care givers, administrators, boards,
lenders, community members,
and politicians. These decisions eventually result in the
organization acquiring and using
resources to provide services, incur obligations, and generate
revenue. One of the major roles of
accounting is to record these transactions and report the results
to interested parties.
This lesson begins by showing how a series of typical
transactions of a health center are recorded
on the books, and how these records are used to produce the
four major financial statements of
a not-for-profit, business-oriented healthcare organization. In
the accrual basis of accounting,
revenues are recognized when earned and expenses are
recognized when resources are used.
The accrual basis of accounting must be used in healthcare
organizations.
Major rules for recording transactions using the accrual basis of
accounting include:
57. • At least two accounts must be used to record a transaction.
• Increase (decrease) an asset account whenever assets are
acquired (or used).
• Increase (decrease) a liability account whenever obligations
are incurred (or paid for).
• Increase a revenue, gain, or other support account when
revenues are earned, a gain
occurs, or other support is received.
• Increase an expense account when an asset is used.
The balance sheet presents the assets, liabilities, and net assets
of a healthcare firm. The
balance sheet presents the accounting value of assets and the
source of money used to purchase
those assets at a given time. Assets are usually listed in
descending order of liquidity, or the
ability to convert to cash.
The statement of operations (or income statement in an
investor-owned firm) is a financial
statement listing the revenues, expenses, and excess or revenues
over expenses (net income) of
the firm in a period of time.
The third financial statement is the statement of changes in net
assets, called the statement of
changes in owners’ equity or stockholders’ equity in a for-profit
58. business. Its purpose is to explain
the changes in net assets from one period to the next. This
statement reflects increases and
decreases in net assets for permanently restricted, temporarily
restricted, and unrestricted net
asset accounts.
24
FI N 5 1 3 – Health Care Finance
Course Syllabus
Since accrual accounting is used, the statement of operations
provides information about how
much revenue was generated and the amount of resources used
to generate those revenues. It
does not reflect cash flows. The statement of cash flow is a
financial statement that shows the
firm’s cash receipts and cash payments over a period of time.
The lesson concludes with coverage of how organizations
account for inflation. The financial
performance of healthcare organizations is of interest to
individuals and groups, including
administrators, board members, creditors, bondholders,
community members, and government
agencies. Chapter Ten presents a variety of ways to analyze the
financial statements of
healthcare organizations. The Balanced Scorecard, Dashboard
59. Reporting, and ratio analysis are
the three main foci.
Some of the accounts in financial statements are valued based
on historical cost accounting
principles. In times of high inflation, however, the results of
historical cost accounting can be
misleading as profit can be overstated, assets understated in
terms of current values, and capital
maintenance is only concerned with the nominal amount of the
capital invested rather than its
purchasing power. To properly understand business results over
time, it is helpful to understand
variations that result only from changes in the value of money.
For example, if the price level has
doubled over five years (the value of money has halved over
that period), then a profit of $1
million this year is not worth the same amount as that sum five
years ago. Over such a period a
business would need to have doubled its profits just to remain
level.
To adjust for the effects of changing price levels, the Financial
Accounting Standards Board
(FASB) has issued numerous pronouncements over the last 35
years. In September 1979, the
FASB issued Statement 33, which required large public
enterprises to provide supplemental
information on the effects of changing price levels in their
annual financial reports. Statement 33
required firms to disclose primarily current-cost and constant
dollar earnings; certain other
income statement items; and current cost of inventory, property,
plant, and equipment, in notes
to the financial statements. This was a major step for the FASB
and represented for the first time
60. that firms were required to report price-level effects in their
financial reports.
In 1986, when the inflation rate had subsided to less than 5%,
the FASB substantially modified
its initial position set forth in Statement 33 with the publication
of Statement 89. This
pronouncement left much of Statement 33 intact, except that it
designated the reporting as
voluntary. Consequently, most publicly traded companies
stopped disclosing inflation-adjusted
earnings.
Lesson Learning Objectives
By the conclusion of this lesson you should be able to:
• Describe the differences between financial and managerial
accounting.
• Understand core principles of accounting that guide the
preparation and dissemination of
financial information.
• Discuss the differences between the accrual- and cash-basis
methods of accounting.
25
FI N 5 1 3 – Health Care Finance
61. Course Syllabus
• List the three categories of net assets.
• Discuss the accounting conventions that affect the application
of accounting principles.
• Explain why it is important to know the scope of business
being reviewed when using
financial statements.
• Understand the format and content of the balance sheet.
• Describe the format and content of the statement of
operations, the statement of
changes in net assets, and the statement of cash flows.
• Discuss the major types of asset valuation.
• Describe the alternative units of measurement in financial
reporting.
• Define the major financial reporting alternatives.
• Describe the uses of financial report information.
• Describe the difference between monetary and nonmonetary
accounts.
Reading
Study Chapters 8, 9, and 10 of the text
View the PowerPoints for Chapters 8, 9, and 10
62. Assignments
The follow ing Assignm ents should be com pleted and subm
itted to the course faculty
via the learning platform for evaluation and grading. Subm it
your responses to these
questions in one W OR D docum ent. List the question first,
and then your response.
Y our response m ust adequately cover the question w ithout
being w ordy or relying on
“yes” or “no” responses.
Short Answer Questions
1. Explain the difference between the accrual basis of
accounting and the cash basis of
accounting.
2. What are the major reasons for accrual accounting?
26
FI N 5 1 3 – Health Care Finance
Course Syllabus
63. 3. What are the double-entry accounting system and the duality
concept? How are they
related?
4. Define and describe the purpose of fund accounting (now
called net assets). List and
describe the three categories of net assets.
5. What are the four basic financial statements?
6. For restating financial statements to convert to constant
dollars, what index is required
by the Financial Accounting Standards Board?
Professional Development Questions
1. Given below is a list of account balances for Currie Hospital
as of December 31, 2013.
Prepare a balance sheet as of December 31, 2013, in proper
form. (Hint: You will need
to compute the net assets account. Assume that all net assets at
the beginning of the
year are unrestricted.)
Account Balance
64. Gross plant & equipment $6,000,000
Accounts payable 130,000
Inventories 100,000
Other current liabilities 70,000
Net accounts receivable 650,000
Accrued expenses 100,000
Accumulated depreciation 200,000
Long-term debt 5,000,000
Cash 210,000
27
FI N 5 1 3 – Health Care Finance
Course Syllabus
Refer to Megatropolis Hospital’s financial statements for
calculating the ratios requested in
problems 2 to 7.
65. Megatropolis Hospital
Statement of Operations
For the Year Ended December 31, 2010
Revenues, Gains, Other Support
Net patient service revenue $ 1,500,000
Other revenue 200,000
Total Revenue 1,700,000
Ex penses
Nursing Services 1,200,000
Administrative Services 200,000
Depreciation 100,000
Other Expenses 50,000
Total Expenses 1,550,000
Operating Income 150,000
Investment Income 50,000
Excess of revenues over expenses200,000
Increase in Unrestricted Net Assets$200,000
Balance Sheet
As of December 31, 2010 (2009 omitted)
Assets
Current Assets
Cash and cash equivalents $ 50,000
Net patient receivables 350,000
Total Current Assets 400,000
Properties and Equipment
Gross properties and equipment $ 900,000
Less accumulated depreciation 475,000
66. Net Properties and Equipment 425,000
Total Assets $ 825,000
28
FI N 5 1 3 – Health Care Finance
Course Syllabus
Liabilities and N et Assets
Current Liabilities
Accounts Payable 200,000
Salaries Payable 50,000
Total Current Liabilities 250,000
Notes Payable 200,000
Unrestricted Net Assets 375,000
Total Liabilities and Net Assets $825,000
2. What is Megatropolis Hospital’s operating margin?
3. What is Megatropolis Hospital’s days in accounts receivable?
4. What is Megatropolis Hospital’s long-term debt to net assets
ratio?
67. Lesson Quiz
Take the quiz for this lesson. Your results on the quiz do not
affect your grade for the course.
Quizzes are designed to help you to learn important concepts in
the lesson and prepare you for
the Final Examination, if required. You may take the quiz as
many times as you wish.
29
FI N 5 1 3 – Health Care Finance
Course Syllabus
Lesson 5 – Analyzing Financial P osition, Financial
Analysis of Alternative H ealth Care and Strategic
Financial P lanning
Introduction
The financial performance of healthcare organizations is of
interest to a number of individuals
and groups, including administrators, board members, creditors,
bondholders, community
members, and government agencies. This lesson presents a
variety of ways to analyze the
68. financial statements of healthcare organizations. The Balanced
Scorecard, Dashboard Reporting,
and ratio analysis were the three main foci.
Next, the lesson examines issues that are unique to other sectors
of the health care industry
including nursing homes, medical groups, and health plans.
Included is detailed coverage of how
their revenue sources differ from that of hospitals. Also covered
are some of the tools and
concepts that are helpful for analyzing their financial condition
and for understanding their
operating environment.
This lesson concludes by giving the reader an appreciation for
the relationship between strategic
planning and financial planning. They are highly interrelated
and should be conducted jointly.
The planning/control cycle has four major components: strategic
planning, planning,
implementing, and controlling. The purpose of strategic
planning is to identify the organization’s
mission and strategy to position the organization for the future.
A major activity of the strategic
planning process is an assessment of the organization’s external
and internal environments.
Whereas the organization’s strategic planning process has a
long-term focus, it also develops
shorter-term tactical and operational plans that are more
specific and identify short-term goals
and objectives in more detail regarding marketing/production,
control, and financing the
organization.
69. Lesson Learning Objectives
By the conclusion of this lesson you should be able to:
• Describe the balanced scorecard and dashboard reporting.
• Describe the four key elements of dashboard reporting.
• Explain what is most important in long-term financial success.
• Explain the primary financial objective of a healthcare firm.
• Describe the critical drivers of financial performance.
• Discuss the importance and types of performance measures.
30
FI N 5 1 3 – Health Care Finance
Course Syllabus
• Introduce the hospital cost-index measure.
• List the major non-hospital and non-physician sectors of the
health care industry.
• Discuss the sources of revenue for the nursing-home industry.
• Discuss the major sources of revenue and expenses of medical
70. groups.
• List and describe the major organizational types of physician
groups.
• Describe alternative HMO organizational arrangements.
• Describe the relationship between financial planning and
strategic planning.
• List and describe the key financial policy targets for which the
board is responsible.
• List and describe the 10 requirements for effective financial
planning and policy-making.
• Explain the four steps involved in the development of a
financial plan.
• Explain how management control is used in conjunction with
the financial plan.
Reading
Study Chapters 11, 12, and 13 of the text
Review the PowerPoints for Chapters 11, 12, and 13
Assignments
The follow ing Assignm ents should be com pleted and subm
71. itted to the course faculty
via the learning platform for evaluation and grading. Subm it
your responses to these
questions in one W OR D docum ent. List the question first,
and then your response.
Y our response m ust adequately cover the question w ithout
being w ordy or relying on
“yes” or “no” responses.
Short Answer Questions
(None in this Lesson)
31
FI N 5 1 3 – Health Care Finance
Course Syllabus
Professional Development Questions
Listed below are the balance sheet and statement of operations
for Wynn Memorial Nursing
Home for 2008 and 2009.
Balance Sheet for Wynn Memorial Nursing Home
72. 2009 2008
Current Assets:
Cash and Cash Equivalents $30 $50
Net Patient Receivables 295 235
Prepaid Expenses 80 80
Total Current Assets 405 365
Plant, Property, & Equipment
Gross Plant, Property, & Equipment 350 300
(less Accumulated Depreciation) (70) (50)
Net Plant, Property, & Equipment 280 250
Construction in Progress 203 0
Total Assets $888 $615
Current Liabilities:
Accounts Payable $220 $190
Salaries Payable 75 50
Total Current Liabilities 295 240
Long-Term Liabilities:
Bonds Payable 100 20
Total Long-Term Liabilities 100 20
Net Assets 493 355
Wynn Memorial Nursing Home
Balance Sheet (in 000)
For the Years Ending December 31, 2009 and 2008
73. 32
FI N 5 1 3 – Health Care Finance
Course Syllabus
hibit 4-19a Statement of Operations for Wynn Memorial Nu
2009 2008
Revenues:
Net Patient Service Revenue $1,400 $1,200
Other Revenue 200 200
Total Revenues 1,600 1,400
Expenses:
Nursing Services 1,320 1,150
Administrative Services 110 100
Depreciation 20 15
General Services 50 35
Total Expenses 1,500 1,300
Operating Income 100 100
Excess of Revenues over Expenses 100 100
Wynn Memorial Nursing Home
Statement of Operations (in 000)
For the Years Ended December 31, 2009 and 2008
1. Compute Wynn Memorial Nursing Home’s current ratio.
74. 2. Compute Wynn Memorial Nursing Home’s acid (or acid-test)
ratio.
3. Compute Wynn Memorial Nursing Home’s long-term debt to
net assets ratio.
4. Compute Wynn Memorial Nursing Home’s return on total
assets.
5. Compute Wynn Memorial Nursing Home’s operating margin.
6. Assume that a certain nursing home has two categories of
payers. Medicaid pays $60.00
per day and private pay patients pay the established per diem,
but approximately 10
percent of private-pay charges are not collected. If 50 percent of
the patients are
Medicaid and 50 percent are private pay, what rate must be set
to generate $150,000 in
profit? Variable costs are $45.00 per day and fixed costs are
expected to be $1,000,000.
Expected volume is 50,000 patient days.
33
75. FI N 5 1 3 – Health Care Finance
Course Syllabus
7. Using the data of problem 6 and assuming that the nursing
home charges $100 per day,
what would be the nursing home’s required volume (in patient
days) to make $150,000
profit?
Lesson Quiz
Take the quiz for this lesson. Your results on the quiz do not
affect your grade for the course.
Quizzes are designed to help you to learn important concepts in
the lesson and prepare you for
the Final Examination, if required. You may take the quiz as
many times as you wish.
34
FI N 5 1 3 – Health Care Finance
Course Syllabus
Lesson 6 – Cost Concepts, P roduct Costing,
M anagem ent Control and Cost Variance Analysis
76. Introduction
The purpose of this lesson is to give the reader the ability to
identify and use relevant cost
information in financial decision making (e.g., addition or
elimination of programs, increases or
decreases in program size.)
Costs are classified by their traceability (direct vs. indirect),
management control (controllable vs.
non-controllable), relation to budget (budgeted vs. actual),
relation to time (avoidable, sunk,
incremental, and opportunity), and relation to activity (fixed,
variable, and mixed). These
classifications are used to improve the decision-making process
by precisely defining cost to
make it more relevant to decisions. Regardless of the
classification system, however, in most
situations, the total value of the costs is the same. Because, in
most cases, different concepts of
cost simply slice total cost in different ways, there may be
underlying relationships among the
various concepts of costs. For example, direct costs and
controllable costs may be related. In
many situations, there are standard rules of thumb that may be
used to relate cost measures.
An understanding of fixed and variable costs is a crucial
element in making such decisions. Fixed
costs are costs that do not vary in total but vary per unit over
the relevant range. Variable costs
are costs that vary in total but do not vary per unit over the
relevant range. The relevant range is
the range of activity within which the assumptions about the
77. cost behavior are valid.
The break-even equation can be used to determine price,
volume, fixed costs, and variable costs
per unit, if each of these other factors is known. The break-even
point is the volume at which
total revenues equal total costs. The break-even equation for
volume in units is: Volume = Fixed
Costs / (Price – Variable Costs). The results of a break-even
analysis are often presented on a
break-even chart, which displays total costs, total revenues, and
volume. The distance between
the total cost and total revenue lines on this chart represents the
amount of profit or loss the
service is experiencing at any particular volume of service. An
alternative form of this chart
portrays just the difference between the total cost and total
revenue line—net income.
Refer to Figure 14-9 Break-Even Chart
The break-even equation can be applied to capitated situations
to determine capitation rates,
utilization rates, and fixed or variable costs. The break-even
equation can also be extended to
multipayer and multiproduct situations. In conducting
multipayer analysis, which includes
capitated and fixed-fee patients, it is important not to adjust
revenues for changes in volume,
though variable costs may change.
The quantity (Price – Variable Costs) is called contribution
margin. It is the amount of profit
made on each additional unit produced if all other costs (i.e.,
fixed costs and overhead) remain
the same. It is also the amount of incremental income made on
78. each unit that is available to
cover all other costs.
35
FI N 5 1 3 – Health Care Finance
Course Syllabus
In instances where there are multiple services being offered, it
is likely that there will be both
organizational fixed costs and service-specific fixed costs.
Fixed costs that are there just because
the service is being provided and would not be there if the
service were not offered are called
avoidable fixed costs. If a service is covering its own variable
and avoidable fixed costs, even
though it does not fully cover its full share of other costs (non-
avoidable fixed costs and common
costs), the organization is better off delivering the service than
not, all other things being equal
(e.g., there are no better alternatives).
Practically every healthcare provider expresses a strong and
urgent interest in developing better
cost accounting systems. The basis for this interest is easy to
understand and relates to the
nature of payment systems for healthcare providers. Before
1983, hospitals and many other
healthcare providers were paid based on actual cost. Hospitals,
79. for example, were paid on a cost
basis by Medicare, many Blue Cross plans, and most Medicaid
programs. In this type of payment
environment, costing was important, but allocation of costs to
heavily cost-reimbursed areas was
emphasized, rather than accurate costing. Reimbursement
maximization, not accurate costing,
was the primary objective. With the advent of prospective
payment systems in the early 1980s
and the growing importance of managed care in the late 1980s,
hospitals and other healthcare
providers became concerned with the actual cost of service
delivery. Providers wanted to know
what the actual costs of producing a medical or surgical
procedure were so they could compare
these costs with the revenue received and make more intelligent
decisions about products and
product lines.
This lesson provides the reader with an understanding of
product (or service) costing in the
healthcare setting. It is imperative that today’s healthcare
manager understand the costs of
providing services. Because they are assuming more risk,
providers must be able to measure
their costs accurately. In a healthcare setting, the primary object
to be costed is a patient
encounter of some type—either inpatient Diagnosis Related
Group DRG, an outpatient visit, or
some other specific treatment category.
Cost information has value in management decision making,
which is often segregated into
planning, budgeting, and control decisions. The needs for
information may vary depending upon
the type of decision that is being made. The development of
80. cost information will depend to
some extent upon existing financial reporting systems. Most
financial reporting systems will share
the following dimensions:
• Cost data is usually based upon historical cost
• Cost of acquired resources are charged to departments or
responsibility centers
• Products that can be directly traced to a patient treatment
should be costed and charged
directly to the patient, regardless of whether they are in a direct
or indirect department
• Costs in indirect cost centers are allocated to direct cost
centers and eventually assigned
to products consumed in a patient treatment
36
FI N 5 1 3 – Health Care Finance
Course Syllabus
81. In most healthcare firms, there are two phases in the production
(or treatment) process.
In Stage 1 of the production process, resources are acquired and
consumed within departments
or activity centers to produce a product or service. We define
the services produced by a
department as its service units (SUs). Two points need to be
emphasized. First, all departments
have SUs, but not all departments have the same number of
SUs. For example, the nursing
department may provide the following four levels of care:
acuity levels 1, 2, 3, and 4. A
laboratory, in contrast, may have 100 or more separate SUs that
relate to the provision of
specific tests. Second, not all SUs can be directly associated
with the delivery of patient care;
some of the SUs may be only indirectly associated with patient
treatment. For example,
housekeeping cleans laboratory areas, but there is no direct
association between this function
and patient treatment. However, the cleaning of a patient’s room
could be regarded as a service
that is directly associated with a patient.
Stage 2 of the production process relates to the actual
consumption of specific SUs during the
treatment of a patient. Much of the production process is
managed by the physician. This is true
regardless of the setting (hospital, nursing home, home
healthcare firm, or clinic). The physician
prescribes the specific SUs that will be required to treat a given
patient effectively. For example,
the physician determines what imaging procedures are needed,
what laboratory procedures are
required, and many other critical resource decisions.
82. Understanding the nature of the production process defines
leads to the definition of two sets of
costing standards. First, the specific cost of SUs from both
direct and indirect departments must
be established. We refer to this standard as a Standard Cost
Profile, or SCP. The second standard
defines the amount of specific services that will be required in
any given patient treatment.
Please note that these two systems can be established before the
fact and used as budgets or
they can be determined after the fact and used to establish
future budgets or in-control
decisions.
Accurate costing in any healthcare setting requires the cost
analyst to determine the costs of
products produced, such as lab tests and patient meals, and to
also define either the actual
quantities of products that were consumed in a patient encounter
or that will be required in a
patient encounter.
The budget is one of the most important documents of a
healthcare organization and is the
central document of the planning/control cycle. It identifies the
revenues and resources that will
be needed for the organization to achieve its goals and
objectives and allows the organization to
monitor the actual revenues generated and its use of resources
against that which were planned.
• A responsibility center is an organizational unit that has been
formally designated with
the responsibility to carry out one or more tasks and/or achieve
one or more outcomes.
83. Responsibility centers or departments are the organizational
units through which
management control is exercised.
• The budgeting process can be bottom-up or top-down. The
choice involves tradeoffs
between planning and control.
37
FI N 5 1 3 – Health Care Finance
Course Syllabus
• The statistics budget forms the basis for projecting revenue
and expenses. Projected
service levels by responsibility center are required to determine
expected revenues and
expenses. Projected volumes are often based upon historical
values but modified by
some subjective estimates regarding future service volume.
• The increments of the budget often are years, quarters, or
months. The tradeoffs are
between planning (longer-range budgets) and control (shorter-
range budgets).
84. • Another choice in budget preparation is how often revisions
are made.
o Zero-base: Starts over every year or every other year
o Rolling (continuous): Always cover the year ahead (three- to
five-year plans)
Cost variance analysis is of great potential importance to the
healthcare industry. Successful use
of cost variance analysis requires a sound system of standard
setting, or budgeting, and a related
system of cost accounting. Perhaps the major factor impeding
the widespread adoption of more
effective cost variance analysis in the healthcare industry has
been the lack of interaction
between it and existing systems of cost accounting.
Cost accounting systems usually serve two basic informational
needs. First, they supply data
essential for product or service costing. Second, they provide
information for managerial cost
control activity. This second role is the major topic of this
chapter.
Efficiency cost is a term that is used to describe the cost
incurred when an operating system, a
department, or responsibility center is out of control when
compared to budgeted standards.
The objective of management should be to minimize the
efficiency cost in any given situation.
While accomplishing this objective, two major alternatives are
available to management: (1) the
85. preventive approach, and (2) the detection-correction (DC)
approach. The second approach
focuses upon variance analysis, which is the primary topic of
this chapter. There are three
primary areas of variance analysis application that are discussed
in the chapter:
• Facility-wide analysis: Seeks to explain why costs have
changed from prior period values
or budgeted values; variances are broken down into cost and
intensity of service
• Departmental analysis: Seeks to explain why costs have
deviated from a budget;
variances are broken down into three areas: price, efficiency,
and volume
• Variances for managed care plans: Seeks to provide a method
for assessing deviations
from budgeted and actual costs; variances are broken down into
four areas: enrollment,
utilization, efficiency, and case mix
38
FI N 5 1 3 – Health Care Finance
86. Course Syllabus
Lesson Learning Objectives
By the conclusion of this lesson you should be able to:
• Discuss the four major categories of costs.
• Explain what is meant by cost behavior, and differentiate
between the five general types
of cost behavior.
• Explain the difference between controllable and
noncontrollable costs.
• Explain the role of direct and indirect costs in the costing
process.
• Describe the three methods of cost allocation.
• Describe how cost information relates to the 3 key activities
of management: planning,
budgeting, and control
• Explain the two systems necessary to accurately cost
healthcare encounters of care.
• Explain the concept of management control and how budgeting
is used as part of it.
• List the major types of budgets and describe how they are
used.
• Describe the concept of zero-base budgeting
87. • Describe the two major theories used for the detection of out
of control costs.
• Define variance analysis and how it is used by management.
Reading
Study Chapters 14, 15, 16 and 17 of the text
View the PowerPoints for Chapters 14, 15, 16, and 17
Assignments
The follow ing Assignm ents should be com pleted and subm
itted to the course faculty
via the learning platform for evaluation and grading. Subm it
your responses to these
questions in one W OR D docum ent. List the question first,
and then your response.
Y our response m ust adequately cover the question w ithout
being w ordy or relying on
“yes” or “no” responses.
39
88. FI N 5 1 3 – Health Care Finance
Course Syllabus
Short Answer Questions
1. Discuss the differences between efficiency and effectiveness.
2. What are the four phases of management control?
3. When would it make sense to use a flexible budget as
compared to a forecast budget?
4. Your hospital has just been told that all your cardiovascular
surgeons are transferring
their practice to a competitive hospital beginning next year.
How would this affect a
forecast of volume?
Professional Development Questions
Use the follow ing inform ation for questions 1 , 2 and 3.
Your hospital has been approached by a major HMO to perform
all their MS-DRG 470 cases
(major joint procedures). They have offered a flat price of
$10,000 per case. You have reviewed
your charges for MS-DRG 470 during the last year and found
the following profile:
89. Average Charge $15,000
Average LOS 5 Days
Cost/Charge Variable Cost %
Routine Charge $3,600 0.80 60
Operating Room 2,657 0.80 80
Anesthesiology 293 0.80 80
Lab 1,035 0.70 30
Radiology 345 0.75 50
Medical Supplies 4,524 0.50 90
Pharmacy 1,230 0.50 90
Other Ancillary 1,316 0.80 60
Total Ancillary $11,400 0.75 50
1. In the above data set, assume that the hospital’s cost to
charge ratio is 0.80 for routine
services and 0.75 for all other ancillary services. Using this
information, what would the
average cost of MS-DRG 470 be?
2. Estimate the variable cost per MS-DRG 470 using the
departmental cost/charge ratios
and variable cost percentages.
3. The HMO in the above example has indicated that their
doctors use less expensive joint
implants. If this less expensive implant is used, your medical
supply charges would be
90. reduced by $2,000. What is the estimated reduction in variable
cost?
40
FI N 5 1 3 – Health Care Finance
Course Syllabus
4. Management has studied work patterns in the housekeeping
department and estimates
the number of hours to be worked as follows. Hours worked =
(1,500 hours per month)
+ (0.50 × RVUs). For the coming month, management expects
RVUs to be 5,800. What
should budgeted labor for the month be?
Lesson Quiz
Take the quiz for this lesson. Your results on the quiz do not
affect your grade for the course.
Quizzes are designed to help you to learn important concepts in
the lesson and prepare you for
the Final Examination, if required. You may take the quiz as
many times as you wish.
91. 41
FI N 5 1 3 – Health Care Finance
Course Syllabus
Lesson 7 – Financial M athem atics, Capital P roject
Analysis, Consolidations and M ergers, and Capital
Form ation
Introduction
Financial managers must make both investment and financing
decisions. Investment decisions
involve spending money today for expected cash flows in the
future. Financing decisions involve
receiving funds today in return for a promise to make future
payments. The key to
understanding and analyzing the different investment and
financing alternatives or opportunities
is that the value of money changes over time. Financial analyses
must take into consideration the
time value of money to make appropriate investment and
financing decisions.
This lesson describes the mechanics of calculating present and
future values of unequal cash
flows and annuities. Understanding this basic financial math is
critical to more involved
investment decision analysis discussed in Chapter 19.
Capital project analysis occurs during the programming phase of
the management control
92. process and is the phase primarily concerned with new
programs; here, it is broadly defined to
include the selection of investment projects. Capital
expenditures are large-dollar investments
that are expected to achieve long-term benefits for an
organization (at least over two years, but
typically many years into the future).
A capital investment decision has two components: 1)
determining if the investment is
worthwhile and 2) determining how to finance the investment.
Although these two decisions are
interrelated, finance theory demonstrates that these decisions
should be separated. This chapter
focuses on the first component—determining whether a capital
investment should be undertaken.
Finally, we will explore the accounting, benefits, costs, and
valuation of consolidations and
mergers. The motives for mergers could include capturing
economies of scale or of vertical
integration, combining complementary resources, making better
use of tax shields or tax loss
carry-forwards, shifting surplus funds from one firm to another
firm that will use the funds more
profitably or distribute them to shareholders, and eliminating
inefficiencies.
Mergers should be undertaken only when the organizations are
worth more together than apart.
The gain to a merger is the present value of the merged firms
minus the sum of their separate
present values. The cost of the merger to your firm is that part
of the gain which the other firm
captures. The cost of a merger is the premium the buyer pays
for the selling firm over its value
93. as a separate entity. This cost is sometimes tricky to calculate;
for example, when the selling
firm’s stockholders acquire a share of the two merging firms,
thus acquiring a share of the
economic gain to the merger.
This lesson will explore how organizations raise the money for
the purchase of assets (the “left”
side of the balance sheet) using the “right” side of the balance
sheet. The basic accounting
equation suggests that there are three ways in which assets can
be financed: debt (liabilities),
equity, or a combination of the two.
42
FI N 5 1 3 – Health Care Finance
Course Syllabus
Investor-Owned: Assets = Debt + Equity
Not-for-Profit: Assets = Debt + Net Assets
The equation shows that any increase in assets must be balanced
by a similar increase in debt
and/or equity. The structuring of debt relative to equity is called
the capital structure decision.
Another option, but usually used less often, is to sell off some
assets to purchase others. For
94. example, sometimes firms will sell off their accounts receivable
(typically at some discount to the
value listed on their books) to generate cash to invest in other
projects or even, in a cash crunch,
to cover the costs of day-to-day operations.
A firm’s capital structure is increasingly important to both for-
profit and not-for-profit providers.
Until recently, the cost of capital had not been a major concern
for health care providers. Like
other operational costs, the costs of debt and equity financing
were simply passed on to third-
party payers. Hospitals had no trouble accessing capital
markets, because they were virtually
guaranteed any income they needed to cover all their debts. In
today’s health care environment,
however, which is characterized by prospective and capitated
payments, the increased use of
managed care and outpatient services, and increasing cutbacks
being forced by competition,
obtaining debt and equity is a much more complicated
undertaking. Both stock and bond
financing have advantages and disadvantages.
Lesson Learning Objectives
By the conclusion of this lesson you should be able to:
• Explain future value and present value.
• Contrast an ordinary annuity and an annuity due.
• Calculate the future value and present value of an annuity.
• Explain the four stages of the capital decision-making process.
95. • List some of the kinds of information that is needed to
evaluate a capital investment
project.
• Calculate a projects’ net present value, profitability index, and
equivalent annual cost.
• Explain the concept of a discount rate and the weighted
average cost of capital.
• Understand the terminology used in the field of
consolidations, mergers and acquisitions.
• Explain some of the possible reasons why consolidations,
mergers and acquisitions occur.
• Understand common methods for valuation of a potential
target firm.
• Apply analytical methods and tools to value potential
acquisitions
• Explain the differences between debt and equity financing and
the sources of each.
43
FI N 5 1 3 – Health Care Finance
Course Syllabus
96. • Explain the factors that influence the desirability of
alternative sources of financing.
• Explain what an investment banker does.
• List the major bond rating agencies and explain their role in
the debt market.
• List some of the pros and cons of retiring debt early.
Reading
Study Chapters 18, 19, 20 and 21 of the text
View the PowerPoints for Chapters 18, 19, 20, and 21
Assignments
The follow ing Assignm ents should be com pleted and subm
itted to the course faculty
via the learning platform for evaluation and grading. Subm it
your responses to these
questions in one W OR D docum ent. List the question first,
and then your response.
Y our response m ust adequately cover the question w ithout
being w ordy or relying on
“yes” or “no” responses.
Short Answer Questions
97. 1. What is the difference between simple interest and compound
interest?
2. What is the formula for determining the future value of an
amount?
3. What is the future value of $10,000 for an interest rate of
16% and 1 annual period of
compounding? For an annual interest rate of 16% and 2
semiannual periods of
compounding? For an annual interest rate of 16% and 4
quarterly periods of
compounding?
4. Define an annuity.
5. In the future value annuity table at any interest rate for 1
year, why is the future value
interest factor of this annuity equal to 1.00?
6. Explain the difference between a joint venture and a merger.
7. Does adding debt increase or decrease the flexibility of a
healthcare provider? Why?
8. A basis point equals how much? How many basis points are
there between 6 5/8% and 6
¾ %?
98. 44
FI N 5 1 3 – Health Care Finance
Course Syllabus
Professional Development Questions
1. Biogen, Inc. has a cost of capital of 9%, and it has a project
with the following cash
flows. What is the NPV of this project?
Year Net Cash Flow
0 -100,000
1 -20,000
2 20,000
3 100,000
4 150,000
5 175,000
2. Your organization has been asked to invest in a continuing
care retirement center. Your
investment will be $600,000 per year for the next five years.
After five years, cash flows
will be $400,000 per year for the next 15 years. If your discount
rate is 10 percent:
99. a) What is the present value of the investment?
b) What is the present value of the cash flows?
c) What is the profitability index?
Lesson Quiz
Take the quiz for this lesson. Your results on the quiz do not
affect your grade for the course.
Quizzes are designed to help you to learn important concepts in
the lesson and prepare you for
the Final Examination, if required. You may take the quiz as
many times as you wish.
45
FI N 5 1 3 – Health Care Finance
Course Syllabus
Lesson 8 – W ork ing Capital, Cash M anagem ent and
Developing the Cash B udget
100. Introduction
In the daily operations of health care organizations, there is an
ongoing series of cash inflows
and outflows to pay for day-to-day expenses (e.g., supplies and
salaries). Management must
ensure that the organization has sufficient funds available to
pay for these items on a timely
basis. This is particularly problematic in health care, where it is
not unusual for payments to be
received more than two months after the patient or third-party
has been billed for services
received and where organizations have high labor and supply
costs and thin margins.
We will examine how firms should manage their short-term
working capital and cash. A firm’s
value may be negatively impacted by working capital
inefficiencies, illiquidity, and policies
adversely affecting customer relationships. We provide a
discussion of the working capital
concept, cash conversion cycles, financing and investment of
cash.
To minimize costs and plan ahead to finance deficits and invest
excess cash, a healthcare
organization needs to clearly identify the timing of its cash
inflows and outflows. The cash budget
is the best way to plan for these cash flows. It helps
management determine whether additional
financing will be needed, in what amounts and for what
duration. This information also will reveal
whether it will be possible to invest cash surplus on a short-
101. term basis. This lesson describes the
cash budget, and how to prepare and use it.
Lesson Learning Objectives
By the conclusion of this lesson you should be able to:
• Explain why cash management is especially crucial in most
sectors of the health industry.
• Explain what working capital is and why it is needed.
• Describe the activities covered in the cash budget that affect
working capital.
• Describe the tools that an organization manager can use to
manage receivables.
• List the external resources available to an organization for its
short-term financing needs.
• List and explain the criteria that should be used when
investing an organization’s cash in
the short term.
• Explain the importance of a cash budget.
102. • Explain why an organization needs to carry cash balances.
46
FI N 5 1 3 – Health Care Finance
Course Syllabus
• Explain how to prepare a cash budget
Reading
Study Chapters 22 and 23 of the text
View the PowerPoints for Chapters 22 and 23
Assignments
The follow ing Assignm ents should be com pleted and subm
itted to the course faculty
via the learning platform for evaluation and grading. Subm it
your responses to these
questions in one W OR D docum ent. List the question first,
and then your response.
103. Y our response m ust adequately cover the question w ithout
being w ordy or relying on
“yes” or “no” responses.
Short Answer Questions
1. Define working capital. What is the difference between
working capital and net working
capital?
2. What is the purpose of working capital?
3. Compare and contrast an aggressive and conservative asset
mix strategies. (Your
comparison should address goals, liquidity and risk.)
4. What is the general rule of thumb about when to borrow long-
term or short-term?
Compare and contrast the advantages and disadvantages of
short- and long-term
borrowing to meet working capital needs.
5. What is the similarity between the cash budget and long-term
financial planning?
Professional Development Questions
1. St. Luke’s Convalescent Center has $200,000 in surplus funds
104. that it wishes to invest in
marketable securities. If transaction costs to buy and sell the
securities are $2,200 and
the securities will be held for three months, what required
annual yield must be earned
before the investment makes economic sense?
2. Your hospital has billed charges of $4,000,000 in February.
If your collection experience
indicates that 20 percent is paid in the month billed, 40 percent
in the second month, 20
percent in the third month, and 5 percent in the fourth month,
determine the following
values:
47
FI N 5 1 3 – Health Care Finance
Course Syllabus
a) Net patient revenue for February
b) Collections of February charges in February
c) Net accounts receivable at the end of March for February
billings
105. Lesson Quiz
Take the quiz for this lesson. Your results on the quiz do not
affect your grade for the course.
Quizzes are designed to help you to learn important concepts in
the lesson and prepare you for
the Final Examination, if required. You may take the quiz as
many times as you wish.
IntroductionFinal ExaminationLesson QuizLesson QuizLesson
QuizSome of the accounts in financial statements are valued
based on historical cost accounting principles. In times of high
inflation, however, the results of historical cost accounting can
be misleading as profit can be overstated, assets understated
in...Statement of OperationsRevenues, Gains, Other SupportNet
patient service revenue $ 1,500,000ExpensesOperating
Income 150,000Investment Income 50,000Excess of
revenues over expenses 200,000Increase in Unrestricted Net
Assets$ 200,000Balance SheetAssets Current Assets Cash and
cash equivalents $ 50,000Properties and Equipment Gross
properties and equipment $ 900,000 Less accumulated
depreciation 475,000 Net Properties and Equipment
425,000Liabilities and Net AssetsTotal Liabilities and Net
Assets $ 825,000Lesson QuizLesson QuizLesson QuizLesson
QuizLesson Quiz