The document provides guidance to help employers determine if they qualify as an "Applicable Large Employer" under the Patient Protection and Affordable Care Act (PPACA) based on their number of full-time equivalent employees. It outlines a three-step process for employers to calculate: 1) the number of full-time employees and full-time equivalents, 2) their total employee count by adding full-time and full-time equivalent numbers, and 3) if they qualify for a seasonal employee exemption. Employers with 50 or more full-time equivalent employees must offer affordable health insurance or pay a penalty.
This short document appears to be notes related to slides for a presentation. It references slide numbers 5 and 2 but provides no other context or details about the content of those slides. The document itself does not contain enough information to generate a meaningful multi-sentence summary.
This document describes a compact dual-band bandpass filter using stub-loaded spiral stepped-impedance resonators. The filter operates at 0.35 GHz and 0.9 GHz with a small size of 0.06λg × 0.09λg. It provides good selectivity for both passbands through the generation of eight transmission zeros. Simulated and measured results show the filter achieves high selectivity and improved stopband performance up to 3 GHz compared to other dual-band filter designs.
O documento discute os resíduos produzidos pela humanidade e as soluções para lidar com eles de forma sustentável, como a incineração de resíduos sólidos urbanos. A incineração reduz o volume dos resíduos, produz energia elétrica e tem vantagens e desvantagens, como a emissão de fumos tóxicos pelas chaminés.
Este documento descreve os princípios e instrumentos do direito ambiental em Portugal. Apresenta os princípios do desenvolvimento sustentável, poluidor-pagador e precaução que regem a política ambiental. Também descreve a nova Lei de Bases do Ambiente de 2014, que simplificou e sistematizou a legislação, e reconheceu direitos como ação judicial para proteger o ambiente.
The document discusses the future of health and medicine. It begins by providing an overview of the history of medicine from ancient river valleys to modern times. It then examines concepts like the definition of health, current issues in global health including access to care, and challenges like rising rates of non-communicable diseases. The document suggests the future may involve continued growth, collapse, or a transformation towards more equitable, sustainable systems. Overall, it considers how studying history can inform the future of health and importance of envisioning multiple possible futures.
Este documento discute a ergonomia e sua classificação. Distingue entre análise ergonômica e intervenção ergonômica. Classifica a ergonomia em termos de objeto, objetivo, contexto e dimensão. Discute a ergonomia da produção, ergonomia do produto, ergonomia de concepção, ergonomia de correção, e classifica a ergonomia em macro, meso e micro. O objetivo final da ergonomia é adequar o trabalho ao homem para melhorar suas condições e saúde no
This short document appears to be notes related to slides for a presentation. It references slide numbers 5 and 2 but provides no other context or details about the content of those slides. The document itself does not contain enough information to generate a meaningful multi-sentence summary.
This document describes a compact dual-band bandpass filter using stub-loaded spiral stepped-impedance resonators. The filter operates at 0.35 GHz and 0.9 GHz with a small size of 0.06λg × 0.09λg. It provides good selectivity for both passbands through the generation of eight transmission zeros. Simulated and measured results show the filter achieves high selectivity and improved stopband performance up to 3 GHz compared to other dual-band filter designs.
O documento discute os resíduos produzidos pela humanidade e as soluções para lidar com eles de forma sustentável, como a incineração de resíduos sólidos urbanos. A incineração reduz o volume dos resíduos, produz energia elétrica e tem vantagens e desvantagens, como a emissão de fumos tóxicos pelas chaminés.
Este documento descreve os princípios e instrumentos do direito ambiental em Portugal. Apresenta os princípios do desenvolvimento sustentável, poluidor-pagador e precaução que regem a política ambiental. Também descreve a nova Lei de Bases do Ambiente de 2014, que simplificou e sistematizou a legislação, e reconheceu direitos como ação judicial para proteger o ambiente.
The document discusses the future of health and medicine. It begins by providing an overview of the history of medicine from ancient river valleys to modern times. It then examines concepts like the definition of health, current issues in global health including access to care, and challenges like rising rates of non-communicable diseases. The document suggests the future may involve continued growth, collapse, or a transformation towards more equitable, sustainable systems. Overall, it considers how studying history can inform the future of health and importance of envisioning multiple possible futures.
Este documento discute a ergonomia e sua classificação. Distingue entre análise ergonômica e intervenção ergonômica. Classifica a ergonomia em termos de objeto, objetivo, contexto e dimensão. Discute a ergonomia da produção, ergonomia do produto, ergonomia de concepção, ergonomia de correção, e classifica a ergonomia em macro, meso e micro. O objetivo final da ergonomia é adequar o trabalho ao homem para melhorar suas condições e saúde no
The 3-step document outlines how small employers can determine if they qualify for the Small Business Health Care Tax Credit by calculating their total number of employees, average annual wages per employee, and percentage of insurance premiums paid for employees; if the business has fewer than 25 employees, average wages are under $50,000, and over half of single-coverage premiums are paid, then the business may qualify for the tax credit.
The document provides an overview and guide to help employers understand and comply with the "play or pay" rules of the Affordable Care Act. It condenses complex regulations into a more practical guide called a "Playbook". The Playbook includes sections that summarize the rules for large employers, how to track employees, determine large employer status, when penalties are triggered, how to define measurement and stability periods for offering coverage, and examples. It explains that employers with 50 or more full-time employees must offer affordable health insurance that provides minimum value to 95% of full-time employees or face penalties.
This webinar covers how to fill out the input sheet for a residential care cost model. The cost model compares a home's costs to national benchmarks. The input sheet collects information on care needs, staffing levels and costs. It calculates the hourly cost of care and ensures staffing levels provide the required care, including meeting shared care ratios. Filling out the input sheet correctly allows a home's total costs to be modeled and compared to baseline costs.
This section is to list employees who made over $100,000 annualized during the covered period.
The $100,000 cap applies to each employee individually, not the aggregate compensation of employees as a whole.
For each employee who earned over $100,000 during the covered period, list their name, last 4 digits of SSN, cash compensation paid during covered period, and enter 1 for full time or 0.5 for part time based on their average hours worked per week.
This helps determine the reduced loan forgiveness amount for compensation over $100,000 on a per employee basis.
Fusion absence management allows for more complex business requirements to be configured through a simple user interface without coding. It provides various plan types like accrual, qualification, and no entitlement plans that can be used to model different absence scenarios. This document provides step-by-step instructions to set up an annual vacation absence plan with accruals calculated based on years of service and various rules like maximum balance and carryover limits implemented through derived factors, repeating time periods, and expression builder.
Affordable Care Act: The Clock is TickingPaylocity
The clock is ticking on compliance with the PPACA. This video will help increase your understanding of what the law will require and ensure that your company, or your clients, are in full compliance.
Specific topics include:
- Latest requirements and updates to PPACA
- Ensuring compliance and accurate reporting of these requirements
- How Paylocity's ACA tool can streamline this process
PPACA Update: How The Affordable Care Act Will Affect Employersgnapartners
The document discusses how the Affordable Care Act, or ACA, will affect employers in 2014 and 2015. It covers the status of the individual mandate, details of the employer mandate including the "pay or play" provisions, and how to determine if an employer is an applicable large employer subject to the mandate. It provides an overview of key deadlines and guidelines for employers to determine their responsibilities and penalties under the ACA.
The document provides an overview of how the Affordable Care Act (ACA) will affect employers, including:
1) The individual mandate and employer mandate ("pay or play") provisions are still in effect but some have been delayed, such as the employer mandate being delayed until 2015.
2) The employer mandate applies to "applicable large employers" (ALEs) defined as those with 50 or more full-time equivalent employees.
3) ALEs face penalties under the employer mandate if they do not offer affordable minimum essential coverage to their full-time employees, with different penalties for failing to offer coverage ("A penalty") versus failing to offer affordable/minimum value coverage ("B penalty").
Cost Classifications HCA270 Version 31Associate Level M.docxfaithxdunce63732
Cost Classifications
HCA/270 Version 3
1
Associate Level Material
Cost Classifications
Consult Ch. 6 & 7 of Health Care Finance and other sources to complete the form. This worksheet requires you to match the definitions and examples of types of cost, and the types of centers where costs occur.
Part 1: For each term in Column A, select the correct definition from Column B on the right. Write the corresponding letter of the definition next to the term.
Column A
1. Indirect costs
2. Direct costs
3. Fixed costs
4. Variable costs
5. Step-fixed costs
6. Responsibility centers
7. Revenue centers
8. Cost centers
9. Shadow cost centers
Column B – Definitions
A. Costs incurred directly as a result of providing a specific service or good
B. Centers charged with controlling costs and generate revenue
C. Have no revenue budget and no obligation to earn revenue
D. Costs that do not vary as service volume varies
E. Fixed over some range of service volume, but rise to a new level for a higher range of service volume
F. Costs that cannot be tied directly to the patient’s stay in the bed
G. Exist as budgets on paper only
H. The places where costs occur and have budgets
I. Costs that change as volume changes
Part II: For each real-world example, select the correct term from the list on the left. Write the corresponding letter of the real-world example next to the term.
Column A
1. Indirect costs
2. Direct costs
3. Fixed costs
4. Variable costs
5. Step-fixed costs
6. Responsibility centers
7. Revenue centers
8. Cost centers
9. Shadow cost centers
Column B – Real-World Examples
J. A subunit of a larger organization that is responsible for some type of budget, such as the payroll department or courier service
K. Shares of depreciation, administration division, or laundry service
L. Administration, human resources, or housekeeping
M. Utility bill, supplies, or maintenance
N. Nursing care, food consumed, drugs administered
O. Hospital cafeteria, gift shop, or parking ramp
P. Depreciation of hospital equipment
Q. Building loan payment, building insurance, or cable or internet service
R. The nurse-to-patient ratio on the cardiac unit is one to three patients. There are four nurses scheduled for 12 patients. During the second shift, three more patients are admitted. The nurse manager calls in a fifth nurse.
Part III: Selecttwo choices from Part II and explain why they meet that cost classification.
95
S t a ffing:
The Manager’s
Responsibili ty 9
C H A P T E R
STAFFING REQUIREMENTS
In most businesses, a position is filled if the employee
works five days a week, generally Monday through Friday.
But in health care, many positions must be filled, or cov-
ered, all seven days of the week. Furthermore, in most
businesses, a position is filled for that day if the employee
works an eight-hour day—from 9:00 to 5:00, for example.
But in health care, many positions must also be filled, or
covered, 24 hours a day. The patient.
This webinar covers: the rules in how to determine full time status | large employer status | who is full-time to offer coverage | measurement periods | change in status | the effect on reporting.
N5341 Staffing Module Assignment
Preliminary Data
Definition of Staffing Terms: To build a body of knowledge regarding the development of a staffing budget and later be able to create actual staffing plans, the registered nurse must first be familiar with the following terms and their definitions.
Nursing Hours Per Patient Day (NHPPD): A unit of measure that defines the average number of hours of nursing care delivered to each patient in a 24-hour period.
Hours Per Workload Unit (HPWU): A unit of measure that defines the average number of hours worked per workload unit. The workload unit can be number of visits, number of meals served, number of square feet cleaned, number of operating room minutes, and others, depending on the department worked.
There is a direct relationship between the workload and the amount of resources (RNs, LVNs, Aides, Dietary Aides, OR staff, etc.) needed.
Patient Day (PD): One patient occupying one bed for one day. Typically, counted at midnight. For example, a patient admitted to a nursing care unit at 11:50 p.m. will be counted in the midnight census for that unit; therefore will be counted as one patient day.
Average Daily Census: Patient days in a given time period (daily, weekly, monthly, or annual) divided by the number of days in the time period. It is also used to define the average number of total inpatients on any given day.
Variable Hours of Care: A component of NHPPD that measures the amount, in time, of care directly provided to the patient by a caregiver, e.g. RN, LVN, aide. It does not take into account fixed hours of care. Variable hours of care are also referred to as caregiver hours.
Fixed Hours of Care: A component of NHPPD that reflects the indirect care provided by nursing staff, e.g. unit secretary, nurse manager, clinical nurse specialist. This unit of measure is a constant, meaning that it is not dependent upon the acuity of the patient, or the volume of patients when calculating the staffing pattern.
Full-Time Equivalent (FTE): The equivalent of one full-time employee working for one year. It is calculated based upon 40 hours per week for 52 weeks, or 2080 hours. It includes both productive and nonproductive time. One employee, working full-time for one year (2080 hours) is one FTE. Two employees, each working 20 hours per week for one year (1040 hours each), are the equivalent of one FTE.
Replacement FTE: The number of FTEs required to replace non-worked hours.
Worked Hours: The actual number of hours worked, including both regular and overtime hours, orientation hours, on-call hours, callback hours, and training/education hours. Also known as productive hours.
Non-Worked Hours: The hours for which an employee is paid, but are not worked. Examples include vacation, sick, jury duty, holidays, funeral leave, paid time off, etc. The Fair Labor Standards Act dictates what an institution must include as non-worked hours. Also known as nonproductive hours.
Paid Hours: The total am ...
This document discusses several methods for human resource accounting, including historical cost, replacement cost, opportunity cost, the Lev & Schwartz model, the Eric Flamholtz model, goodwill methods, Cascio's approach, and the Jaggi Lau model. It also discusses calculating the costs of turnover and absenteeism. Several limitations are provided for each method. Examples are given to demonstrate calculating human resource value and salaries using competitive bidding between divisions based on expected profits from engineers.
Health Reform Bulletin: Exploring Shared Responsibility RegulationsCBIZ, Inc.
This Health Reform Bulletin, "Exploring Shared Responsibility Regulations," delves deep into the Employer Shared Responsibility final regulations issued on February 12, 2014. Topics covered include:
- Employers Subject to the ACA’s Shared Responsibility Requirement
- Who is an Employee and How is an Employee Classified for ACA’s Employer Shared Responsibility Requirement?
- What is an “Offer of Coverage” for ACA Shared Responsibility Purposes?
- ACA’s Employer Shared Responsibility Provisions Unique to Educational Organizations
Exploring the Final Employer Shared Responsibility RegulationsCBIZ, Inc.
This document provides an analysis of certain aspects of the final employer shared responsibility regulations issued on February 12, 2014 relating to the Affordable Care Act. It discusses which employers are subject to the regulations based on employee counts and defines key terms like full-time employees, measurement periods, and look-back periods. It also provides examples of how the look-back method works for determining full-time employee status for offering health coverage.
DirectionsLast revised 4232014. See revision notes on last tab.S.docxlynettearnold46882
DirectionsLast revised 4/23/2014. See revision notes on last tab.Step 1 - Enter info about your company in yellow shaded boxes below.Preparer NamePepsiCOJanuary2013PepsiCOJanuary2013Step 2 - Read the following instructions1JanuaryFebruaryMarchAprilMayJuneJulyAugustSeptemberOctoberNovemberDecember
&L&9&G&R&G
This Microsoft Excel Workbook is designed to provide those starting a business or already running a business with information that will allow them to make a "go /no-go" decision. It will help a potential entrepreneur project operating profit, develop a projected income statement, balance sheet and cash flow forecast.
It is designed for a wide variety of users, from those who have little or no accounting or Excel experience to those who may be well versed in finance, accounting and the use of Microsoft Excel.
The workbook contains a number of worksheets, each documented two ways. Extensive directions and guidance for a particular page or on a specific accounting topic are found in blue boxes (like this one) on pages that are not self-explanatory.
The second way this workbook is documented is using Excel comments in a given cell. Comments are normally hidden from sight. If you see a red triangle in the upper right corner of a cell, you can hover your mouse over the triangle to see the note. As your mouse moves away from the triangle, the comment will disappear.
Comments will have a beige background. Each comment may have a specific direction for that cell, may be a reminder of something the author believes important, or may have some additional information about the accounting topic. The cells and formulas in this workbook are protected. Cells with yellow or light blue backgrounds are designed for user input. All other cells are designed to generate data based on user input.
The cells with formulas in this workbook are locked. If changes are needed, the unlock code is "1234." Please use caution when unlocking the spreadsheets. If you want to change a formula, we strongly recommend that you save a copy of this spreadsheet under a different name before doing so.
Color-Coding:
Enter Data Here
Adjust as Needed
Want a guide? Visit our website:
score.org/startyourbusiness
Need to make the numbers bigger? Increase the magnification. This will either be located in the lower right-hand corner, or in the Functions bar at the top of the page.
Assumption:
Income is expected to accrue evenly throughout the year.
Some expenses, will have the same amount thrpugh the year.
Inflation is expected to remain constant.
The financial statement relate to 1 year period.
References.
Rothaermel, F. T. (2015). Strategic management. McGraw-Hill.
Uechi, L., Akutsu, T., Stanley, H. E., Marcus, A. J., & Kenett, D. Y. (2015). Sector dominance ratio analysis of financial markets. Physica A: Statistical Mechanics and its Applications, 421, 488-509.
1-StartingPointStart-up Expenses Year 1 (Starting Balance Sheet)Prepared By:Company Name:OwnerPepsiCOFixed AssetsAm.
Employers need to be aware that decisions they are making now about the size and make-up of their workforce will affect whether they exceed the 50 employee threshold that triggers the "pay or play" penalty in the Affordable Care Act. This presentation will focus on strategies for avoiding or minimizing exposure to the penalties under the Act.
The document provides an analysis of a Pennsylvania Unemployment Compensation Contribution Rate Notice. It explains the six factors used to calculate an employer's contribution rate: the reserve ratio factor, benefit ratio factor, state adjustment factor, basic rate, increase for delinquency, and surcharge adjustment. These factors are used to determine an employer's total contribution rate, which is applied to taxable wages to calculate how much an employer owes in unemployment compensation taxes each year. The document also includes an example notice and walks through how the rates were calculated based on the employer's data.
Here at BambooHR we don't claim to be ACA consultants; however, we are employee data experts, so we want to help with ACA where we can. We’re not only beefing up some of our existing features and reporting to help make your life easier when you’re preparing ACA forms, but we’re also adding some nice tools to save you time as you enter the world of ACA compliance. In this webinar we will review some of the key points of the ACA Employer Mandate and even walk you through how we are going to comply with ACA here at BambooHR!
Sneak Peak:
Affordable Care Act Webinar: Achieving Compliance, Containing Costs & What You Should Be Doing Right Now
Register Now http://bit.ly/1mFzB8A
The document discusses the fiscal period and trial balance process for preparing financial statements. It explains that a fiscal period is a time period for reporting financial information, with most beginning on the 1st of a month. A trial balance is used to summarize ledger information needed for statements. Adjustments are made to accounts to match expenses to the period they generated revenue before finalizing the statements. The totals of debit and credit columns are calculated, with net income determined by the difference of the income statement columns.
The 3-step document outlines how small employers can determine if they qualify for the Small Business Health Care Tax Credit by calculating their total number of employees, average annual wages per employee, and percentage of insurance premiums paid for employees; if the business has fewer than 25 employees, average wages are under $50,000, and over half of single-coverage premiums are paid, then the business may qualify for the tax credit.
The document provides an overview and guide to help employers understand and comply with the "play or pay" rules of the Affordable Care Act. It condenses complex regulations into a more practical guide called a "Playbook". The Playbook includes sections that summarize the rules for large employers, how to track employees, determine large employer status, when penalties are triggered, how to define measurement and stability periods for offering coverage, and examples. It explains that employers with 50 or more full-time employees must offer affordable health insurance that provides minimum value to 95% of full-time employees or face penalties.
This webinar covers how to fill out the input sheet for a residential care cost model. The cost model compares a home's costs to national benchmarks. The input sheet collects information on care needs, staffing levels and costs. It calculates the hourly cost of care and ensures staffing levels provide the required care, including meeting shared care ratios. Filling out the input sheet correctly allows a home's total costs to be modeled and compared to baseline costs.
This section is to list employees who made over $100,000 annualized during the covered period.
The $100,000 cap applies to each employee individually, not the aggregate compensation of employees as a whole.
For each employee who earned over $100,000 during the covered period, list their name, last 4 digits of SSN, cash compensation paid during covered period, and enter 1 for full time or 0.5 for part time based on their average hours worked per week.
This helps determine the reduced loan forgiveness amount for compensation over $100,000 on a per employee basis.
Fusion absence management allows for more complex business requirements to be configured through a simple user interface without coding. It provides various plan types like accrual, qualification, and no entitlement plans that can be used to model different absence scenarios. This document provides step-by-step instructions to set up an annual vacation absence plan with accruals calculated based on years of service and various rules like maximum balance and carryover limits implemented through derived factors, repeating time periods, and expression builder.
Affordable Care Act: The Clock is TickingPaylocity
The clock is ticking on compliance with the PPACA. This video will help increase your understanding of what the law will require and ensure that your company, or your clients, are in full compliance.
Specific topics include:
- Latest requirements and updates to PPACA
- Ensuring compliance and accurate reporting of these requirements
- How Paylocity's ACA tool can streamline this process
PPACA Update: How The Affordable Care Act Will Affect Employersgnapartners
The document discusses how the Affordable Care Act, or ACA, will affect employers in 2014 and 2015. It covers the status of the individual mandate, details of the employer mandate including the "pay or play" provisions, and how to determine if an employer is an applicable large employer subject to the mandate. It provides an overview of key deadlines and guidelines for employers to determine their responsibilities and penalties under the ACA.
The document provides an overview of how the Affordable Care Act (ACA) will affect employers, including:
1) The individual mandate and employer mandate ("pay or play") provisions are still in effect but some have been delayed, such as the employer mandate being delayed until 2015.
2) The employer mandate applies to "applicable large employers" (ALEs) defined as those with 50 or more full-time equivalent employees.
3) ALEs face penalties under the employer mandate if they do not offer affordable minimum essential coverage to their full-time employees, with different penalties for failing to offer coverage ("A penalty") versus failing to offer affordable/minimum value coverage ("B penalty").
Cost Classifications HCA270 Version 31Associate Level M.docxfaithxdunce63732
Cost Classifications
HCA/270 Version 3
1
Associate Level Material
Cost Classifications
Consult Ch. 6 & 7 of Health Care Finance and other sources to complete the form. This worksheet requires you to match the definitions and examples of types of cost, and the types of centers where costs occur.
Part 1: For each term in Column A, select the correct definition from Column B on the right. Write the corresponding letter of the definition next to the term.
Column A
1. Indirect costs
2. Direct costs
3. Fixed costs
4. Variable costs
5. Step-fixed costs
6. Responsibility centers
7. Revenue centers
8. Cost centers
9. Shadow cost centers
Column B – Definitions
A. Costs incurred directly as a result of providing a specific service or good
B. Centers charged with controlling costs and generate revenue
C. Have no revenue budget and no obligation to earn revenue
D. Costs that do not vary as service volume varies
E. Fixed over some range of service volume, but rise to a new level for a higher range of service volume
F. Costs that cannot be tied directly to the patient’s stay in the bed
G. Exist as budgets on paper only
H. The places where costs occur and have budgets
I. Costs that change as volume changes
Part II: For each real-world example, select the correct term from the list on the left. Write the corresponding letter of the real-world example next to the term.
Column A
1. Indirect costs
2. Direct costs
3. Fixed costs
4. Variable costs
5. Step-fixed costs
6. Responsibility centers
7. Revenue centers
8. Cost centers
9. Shadow cost centers
Column B – Real-World Examples
J. A subunit of a larger organization that is responsible for some type of budget, such as the payroll department or courier service
K. Shares of depreciation, administration division, or laundry service
L. Administration, human resources, or housekeeping
M. Utility bill, supplies, or maintenance
N. Nursing care, food consumed, drugs administered
O. Hospital cafeteria, gift shop, or parking ramp
P. Depreciation of hospital equipment
Q. Building loan payment, building insurance, or cable or internet service
R. The nurse-to-patient ratio on the cardiac unit is one to three patients. There are four nurses scheduled for 12 patients. During the second shift, three more patients are admitted. The nurse manager calls in a fifth nurse.
Part III: Selecttwo choices from Part II and explain why they meet that cost classification.
95
S t a ffing:
The Manager’s
Responsibili ty 9
C H A P T E R
STAFFING REQUIREMENTS
In most businesses, a position is filled if the employee
works five days a week, generally Monday through Friday.
But in health care, many positions must be filled, or cov-
ered, all seven days of the week. Furthermore, in most
businesses, a position is filled for that day if the employee
works an eight-hour day—from 9:00 to 5:00, for example.
But in health care, many positions must also be filled, or
covered, 24 hours a day. The patient.
This webinar covers: the rules in how to determine full time status | large employer status | who is full-time to offer coverage | measurement periods | change in status | the effect on reporting.
N5341 Staffing Module Assignment
Preliminary Data
Definition of Staffing Terms: To build a body of knowledge regarding the development of a staffing budget and later be able to create actual staffing plans, the registered nurse must first be familiar with the following terms and their definitions.
Nursing Hours Per Patient Day (NHPPD): A unit of measure that defines the average number of hours of nursing care delivered to each patient in a 24-hour period.
Hours Per Workload Unit (HPWU): A unit of measure that defines the average number of hours worked per workload unit. The workload unit can be number of visits, number of meals served, number of square feet cleaned, number of operating room minutes, and others, depending on the department worked.
There is a direct relationship between the workload and the amount of resources (RNs, LVNs, Aides, Dietary Aides, OR staff, etc.) needed.
Patient Day (PD): One patient occupying one bed for one day. Typically, counted at midnight. For example, a patient admitted to a nursing care unit at 11:50 p.m. will be counted in the midnight census for that unit; therefore will be counted as one patient day.
Average Daily Census: Patient days in a given time period (daily, weekly, monthly, or annual) divided by the number of days in the time period. It is also used to define the average number of total inpatients on any given day.
Variable Hours of Care: A component of NHPPD that measures the amount, in time, of care directly provided to the patient by a caregiver, e.g. RN, LVN, aide. It does not take into account fixed hours of care. Variable hours of care are also referred to as caregiver hours.
Fixed Hours of Care: A component of NHPPD that reflects the indirect care provided by nursing staff, e.g. unit secretary, nurse manager, clinical nurse specialist. This unit of measure is a constant, meaning that it is not dependent upon the acuity of the patient, or the volume of patients when calculating the staffing pattern.
Full-Time Equivalent (FTE): The equivalent of one full-time employee working for one year. It is calculated based upon 40 hours per week for 52 weeks, or 2080 hours. It includes both productive and nonproductive time. One employee, working full-time for one year (2080 hours) is one FTE. Two employees, each working 20 hours per week for one year (1040 hours each), are the equivalent of one FTE.
Replacement FTE: The number of FTEs required to replace non-worked hours.
Worked Hours: The actual number of hours worked, including both regular and overtime hours, orientation hours, on-call hours, callback hours, and training/education hours. Also known as productive hours.
Non-Worked Hours: The hours for which an employee is paid, but are not worked. Examples include vacation, sick, jury duty, holidays, funeral leave, paid time off, etc. The Fair Labor Standards Act dictates what an institution must include as non-worked hours. Also known as nonproductive hours.
Paid Hours: The total am ...
This document discusses several methods for human resource accounting, including historical cost, replacement cost, opportunity cost, the Lev & Schwartz model, the Eric Flamholtz model, goodwill methods, Cascio's approach, and the Jaggi Lau model. It also discusses calculating the costs of turnover and absenteeism. Several limitations are provided for each method. Examples are given to demonstrate calculating human resource value and salaries using competitive bidding between divisions based on expected profits from engineers.
Health Reform Bulletin: Exploring Shared Responsibility RegulationsCBIZ, Inc.
This Health Reform Bulletin, "Exploring Shared Responsibility Regulations," delves deep into the Employer Shared Responsibility final regulations issued on February 12, 2014. Topics covered include:
- Employers Subject to the ACA’s Shared Responsibility Requirement
- Who is an Employee and How is an Employee Classified for ACA’s Employer Shared Responsibility Requirement?
- What is an “Offer of Coverage” for ACA Shared Responsibility Purposes?
- ACA’s Employer Shared Responsibility Provisions Unique to Educational Organizations
Exploring the Final Employer Shared Responsibility RegulationsCBIZ, Inc.
This document provides an analysis of certain aspects of the final employer shared responsibility regulations issued on February 12, 2014 relating to the Affordable Care Act. It discusses which employers are subject to the regulations based on employee counts and defines key terms like full-time employees, measurement periods, and look-back periods. It also provides examples of how the look-back method works for determining full-time employee status for offering health coverage.
DirectionsLast revised 4232014. See revision notes on last tab.S.docxlynettearnold46882
DirectionsLast revised 4/23/2014. See revision notes on last tab.Step 1 - Enter info about your company in yellow shaded boxes below.Preparer NamePepsiCOJanuary2013PepsiCOJanuary2013Step 2 - Read the following instructions1JanuaryFebruaryMarchAprilMayJuneJulyAugustSeptemberOctoberNovemberDecember
&L&9&G&R&G
This Microsoft Excel Workbook is designed to provide those starting a business or already running a business with information that will allow them to make a "go /no-go" decision. It will help a potential entrepreneur project operating profit, develop a projected income statement, balance sheet and cash flow forecast.
It is designed for a wide variety of users, from those who have little or no accounting or Excel experience to those who may be well versed in finance, accounting and the use of Microsoft Excel.
The workbook contains a number of worksheets, each documented two ways. Extensive directions and guidance for a particular page or on a specific accounting topic are found in blue boxes (like this one) on pages that are not self-explanatory.
The second way this workbook is documented is using Excel comments in a given cell. Comments are normally hidden from sight. If you see a red triangle in the upper right corner of a cell, you can hover your mouse over the triangle to see the note. As your mouse moves away from the triangle, the comment will disappear.
Comments will have a beige background. Each comment may have a specific direction for that cell, may be a reminder of something the author believes important, or may have some additional information about the accounting topic. The cells and formulas in this workbook are protected. Cells with yellow or light blue backgrounds are designed for user input. All other cells are designed to generate data based on user input.
The cells with formulas in this workbook are locked. If changes are needed, the unlock code is "1234." Please use caution when unlocking the spreadsheets. If you want to change a formula, we strongly recommend that you save a copy of this spreadsheet under a different name before doing so.
Color-Coding:
Enter Data Here
Adjust as Needed
Want a guide? Visit our website:
score.org/startyourbusiness
Need to make the numbers bigger? Increase the magnification. This will either be located in the lower right-hand corner, or in the Functions bar at the top of the page.
Assumption:
Income is expected to accrue evenly throughout the year.
Some expenses, will have the same amount thrpugh the year.
Inflation is expected to remain constant.
The financial statement relate to 1 year period.
References.
Rothaermel, F. T. (2015). Strategic management. McGraw-Hill.
Uechi, L., Akutsu, T., Stanley, H. E., Marcus, A. J., & Kenett, D. Y. (2015). Sector dominance ratio analysis of financial markets. Physica A: Statistical Mechanics and its Applications, 421, 488-509.
1-StartingPointStart-up Expenses Year 1 (Starting Balance Sheet)Prepared By:Company Name:OwnerPepsiCOFixed AssetsAm.
Employers need to be aware that decisions they are making now about the size and make-up of their workforce will affect whether they exceed the 50 employee threshold that triggers the "pay or play" penalty in the Affordable Care Act. This presentation will focus on strategies for avoiding or minimizing exposure to the penalties under the Act.
The document provides an analysis of a Pennsylvania Unemployment Compensation Contribution Rate Notice. It explains the six factors used to calculate an employer's contribution rate: the reserve ratio factor, benefit ratio factor, state adjustment factor, basic rate, increase for delinquency, and surcharge adjustment. These factors are used to determine an employer's total contribution rate, which is applied to taxable wages to calculate how much an employer owes in unemployment compensation taxes each year. The document also includes an example notice and walks through how the rates were calculated based on the employer's data.
Here at BambooHR we don't claim to be ACA consultants; however, we are employee data experts, so we want to help with ACA where we can. We’re not only beefing up some of our existing features and reporting to help make your life easier when you’re preparing ACA forms, but we’re also adding some nice tools to save you time as you enter the world of ACA compliance. In this webinar we will review some of the key points of the ACA Employer Mandate and even walk you through how we are going to comply with ACA here at BambooHR!
Sneak Peak:
Affordable Care Act Webinar: Achieving Compliance, Containing Costs & What You Should Be Doing Right Now
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The document discusses the fiscal period and trial balance process for preparing financial statements. It explains that a fiscal period is a time period for reporting financial information, with most beginning on the 1st of a month. A trial balance is used to summarize ledger information needed for statements. Adjustments are made to accounts to match expenses to the period they generated revenue before finalizing the statements. The totals of debit and credit columns are calculated, with net income determined by the difference of the income statement columns.
1. Determine your
Full-Time Equivalent
Employees under PPACA
The Shared Responsibility provisions of the Patient Protection and Affordable Care Act (“PPACA”) provide that
“Applicable Large Employers” with 50 or more “full-time” (including full-time equivalent) employees are subject
to a tax penalty if any “full-time” employee receives a premium tax credit or cost-sharing reduction to purchase
health coverage through a Health Insurance Exchange.
An employee is eligible for a cost sharing subsidy in one of two circumstances:
if an employer does not offer its “full-time” employees and their dependents the opportunity to enroll
in coverage; or
an employer offers its full-time employees the opportunity to enroll in coverage but the coverage is
either “unaffordable” or does not provide “minimum value.”
Employers are considered “Applicable Large Employers” and therefore subject to the Shared Responsibility
provisions only if they employ 50 or more “full-time” employees or a combination of “full-time” and part-time
employees that equals 50 “full-time” equivalent employees. “Applicable Large Employer” status is determined
based on the actual hours of work performed by employees in the prior calendar year.
Please note: Full-time equivalent employees are only used for purposes of determining whether the Shared
Responsibility provisions apply to a particular employer. Employers are not subject to Shared Responsibility tax
penalties for not providing such individuals with coverage.
NOTE: The federal government has issued written guidance that can help an employer determine
whether they must offer coverage and/or pay a penalty. However, the guidance is sometimes confusing
and offers different approaches for making this determination. This electronic worksheet offers one
method to help employers comply with this PPACA requirement. As with any regulatory compliance
matter, employers should consult with appropriate legal and tax experts who are licensed in the
jurisdictions where they do business.
Step 1 Calculating the
Total Number of Employees
For the worksheet on page 3, you will need to calculate the following:
Full-Time Employee Calculations (Column X): Insert the number of “full-time” employees of your company
who work on average 30 or more hours per week per month during the measurement period using a month
by month breakdown. This can include seasonal employees who work full time in any given month or
designated time period.
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2. Full-Time Equivalent (FTE) Calculations (Column Y): Insert the total number of hours worked by all part-time
and seasonal employees (all employees who did not work on average 30 or more hours per week per month
during the previous year). Divide each monthly total by 120 as a proxy of a 30 hour work week.
(e.g., 240 hours worked in January/120 = 2)
NOTE: the IRS has stated “the employer has the flexibility to determine the months in which the standard
measurement period starts and ends, provided that the determination must be made on a uniform and
consistent basis for all employees in the same category. A standard measurement period is generally
12 months, but the employer could choose to make it the calendar year, a non-calendar year, or a different
12-month period. Time periods of less than a year also may be used in some cases.
Step 2 Calculating the Number of FTEs
Add up the subtotal in Column X
Add up the subtotal in Column Y
Add up the subtotals in Columns X and Y and divide by 12 for your final employee count
This average will determine if you employ more than 50 full-time equivalents, and thus are considered a large
employer subject to the employer mandate for the applicable tax year.
Are you UNDER 50 FTEs? Congratulations! You are likely exempt from employer shared responsibility
requirements!
Are you OVER 50 FTEs? Continue to the next step to determine whether you can claim an exemption.
Step 3 Does the Seasonal Exception Apply?
To help calculate this exemption, fill out Column Z by adding up the totals for each month. By way of example for
the month of January, if Column X has 42 full time employees and Column Y has 10 FTEs, the entry for January
under Column Z would be 52 total employees.
If your total number of employees is 50 or more, you may determine whether the seasonal exemption applies
by meeting the following full-time and FTE criteria, as stated by the IRS:
1. “If the sum of the employer’s full-time employees and FTEs exceeds 50 for 120 days or less during the
preceding calendar year; AND
2. The employees in excess of 50 who were employed during that period of no more than 120 days are
seasonal employees.”
Examine the monthly totals in Column Z to see whether you meet the 120 day/ 4 month threshold. If these
two conditions are met, the seasonal exemption will apply, and you would likely not be considered an applicable
large employer.
Please note: Four calendar months may be treated as the equivalent of 120 days. The four calendar months and
the 120 days are not required to be consecutive. A seasonal employee is defined by PPACA as “employees who
perform labor or services on a seasonal basis as defined by the Secretary of Labor, including seasonal workers
and retail workers employer exclusively during holiday seasons.” Pursuant to the IRS regulations, “employers
are permitted to use a reasonable, good faith interpretation of ‘seasonal employees’” in their calculations until
further guidance is released.
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3. Full-Time Equivalent (FTE) Worksheet
Step 1:
Step 1: Step 3 Only:
Column Y
Column X Column Z
Month Total Hours Worked by
Number of Full-Time Sum of X and Y
non-full-time employees
Employees for each month
divided by 120
January
February
March
April
May
June
July
August
September
October
November
December
X Column Y Column
Subtotals
Subtotal: Subtotal:
Step 2: (X + Y)/12 =
Please visit www.healthcareexchange.com to stay up-to-date
on the latest health care reform news.
The employer should seek specific local benefit and legal advice. The information provided in this response is for educational purposes only
and does not constitute legal advice.
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