Uma sprowell 5.12.11 presentation

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The document summarizes discussions at a membership meeting regarding the potential sale of University Medical Associates (UMA) from Northern Colorado IPA to Poudre Valley Health System (PVHS). PVHS currently owns 50% of UMA and wishes to sell its shares back, giving physician practices the option to purchase. If the IPA declines, PVHS will withdraw from UMA and start a competing organization, leaving UMA financially unstable. The IPA board recommends allowing a membership vote on whether to sell UMA to PVHS. PVHS agreed to work with physician representatives to finalize sale terms.

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Since the enactment of the Affordable Care Act, the pace of hospital and health system consolidation has accelerated to a level not seen since the late 1990s, when hospitals were reacting to the formation of HMOs. The year 2013 saw a total of 87 consolidation transactions, following 105 in 2012. This volume represents a significant increase over 58, the median number of transactions completed each year between 2001 and 2011. Unlike the last wave of consolidation, which was driven primarily by financial and reimbursement considerations, today’s hospital mergers are just as likely to be between financially strong partners as they are to be in response to challenged operations or economics. Hospital companies increasingly are turning to mergers and acquisitions as a tool to improve quality, manage risk, access capital and contend with the changing regulatory environment. The articles in this collection explore the drivers of the current wave of consolidation, address the causes of transaction failures and review the range of structural alternatives available in the marketplace.

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On March 20, 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2014-07 Consolidations (Topic 810): Applying Variable Interest Entities Guidance to Common Control Leasing Arrangements (hereafter ASU 2014-07 or the standard). This standard is the third accounting alternative proposed by the Private Company Council (PCC) and endorsed by the FASB. It is an accounting alternative that permits a private company reporting entity to elect to not apply the variable interest entity (VIE) guidance to certain leasing arrangements. If elected, the guidance of this standard must be applied to all qualifying lease arrangements. The adoption of ASU 2014-07 may result in the deconsolidation of commonly controlled lessor entities that were previously consolidated under the VIE guidance, the removal of disclosures prescribed by the VIE guidance for consolidated and certain non-consolidated commonly controlled lessor entities, or the reduction in the documentation and procedures necessary to evaluate these types of entities under the VIE guidance.

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A short powerpoint on the advantages and disadvantages of limited company registration. When setting up a business, many individuals will have the tough choice between company formation, or registering as a sole trader. Here, we look at some of the pros and cons of setting up a company to help you make the decision that is right for you. We also look at the different routes you can take to register a company, to ensure that you know exactly what you are doing, and which route is right for you. The short presentation on company formation looks to ensure you get the best possible start when you set up company. Brought to you by Wisteria Formations.

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A business can have different kinds of creditors: secured and unsecured. Both types of creditors have rights when a company goes under company liquidation in UAE. For secured creditors, they enjoy a defined hierarchy in terms of repayment. This means they are allowed in getting repaid before other creditor groups. There’s a general assumption that a company’s unsecured creditors only have a few rights when a company is liquidated. But, unsecured creditors actually have the right in influencing proceedings. Unsecured creditors are also entitled in being fully informed with regards to a company’s liquidation.

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Capital Structure DecisionsCapital Structure Case Study© 2007 South UniversityMedical Temps, Inc.Enter appropriate input values in the cells colored red.INPUT DATA:KEY OUTPUT:ROE Analysis Input:Impact on ROE:Total value$0All Equity25% Debt50% Debt75% DebtCost of debt0.0%Expected ROE0.0%0.0%0.0%0.0%EBIT$0SD of ROE0.0%0.0%0.0%0.0%Tax rate0.0%No. of shares0Valuation Analysis Input:Valuation Analysis:Debt AmountCost of DebtDebt AmountStock PriceCCC$00.0%$0$0.000.0%2,500,0000.0%2,500,0000.000.0%5,000,0000.0%5,000,0000.000.0%7,500,0000.0%7,500,0000.000.0%10,000,0000.0%10,000,0000.000.0%12,500,0000.0%12,500,0000.000.0%Debt AmountCost of Equity$00.0%2,500,0000.0%5,000,0000.0%7,500,0000.0%10,000,0000.0%12,500,0000.0%MODEL-GENERATED DATA:ROE Analysis:All Equity25% Debt50% Debt75% DebtProbability0.250.500.250.250.500.250.250.500.250.250.500.25EBIT$2,500,000$3,000,000$3,500,000$2,500,000$3,000,000$3,500,000$2,500,000$3,000,000$3,500,000$2,500,000$3,000,000$3,500,000Interest000000000000EBT$2,500,000$3,000,000$3,500,000$2,500,000$3,000,000$3,500,000$2,500,000$3,000,000$3,500,000$2,500,000$3,000,000$3,500,000Taxes000000000000Net Income$2,500,000$3,000,000$3,500,000$2,500,000$3,000,000$3,500,000$2,500,000$3,000,000$3,500,000$2,500,000$3,000,000$3,500,000ROE0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%TIE Ration.a.n.a.n.a.0.000.000.000.000.000.000.000.000.00E(ROE)0.0%0.0%0.0%0.0%Std dev of ROE0.0%0.0%0.0%0.0%Coefficient of variation0.000.000.000.00Valuation Analysis:Market ValueMarket ValueTotalStockNumber ofEarnings perof Debtof EquityValueDebt RatioPriceCCCSharesShare (EPS)$0$0$00.0%$0.0000.0%0$0.002,500,000000.0%0.0000.0%00.005,000,000000.0%0.0000.0%00.007,500,000000.0%0.0000.0%00.0010,000,000000.0%0.0000.0%00.0012,500,000000.0%0.0000.0%00.00Optimal Debt Level =$0 &A Page &P MHC6305 Financial Management of Healthcare Organizations Capital Structure Case Study Medical Temps Inc. Medical Temps, Inc., franchises rent-a-nurse businesses to independent operators throughout the United States. The business concept is the same as other temporary help services, such as Manpower and Kelly Temporary Services, except that Medical Temps exclusively works with registered nurses. (For more information on franchising, see the American Franchisee Association Web site at http://www.franchisee.org.) Many healthcare providers, especially hospitals, have difficulty hiring and retaining nurses, so there is almost always a demand for nursing professionals. Hospitals are the largest employers of registered nurses, employing almost 60 percent of roughly 2.7 million working nurses. Traditionally, hospitals have been the dominant employers of nurses, but now nurses have opportunities that weren't even dreamed of a generation ago. Job opportunities include nurse practitioners, nurse anesthetists, or critical-care and neonatal specialists. Additionally, registered nurses can work at home health agencies, nursing homes, utilization review positions, physicians' offices, or ou ...

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