Patton-Fuller Hospital Essay Example for Free

Patton-Fuller Hospital Essay Patton-Fuller Hospital is a community hospital that has remained aiding the community since the year 1975. Yearly examinations have been conducted by self-governing audits to review this years financial performance in comparison to preceding years. The financial statement review highpoints the alteration between the audited and unaudited reports classifies the association amongst revenue resources and expenses, despite the fact defining the assets of revenue sources on recording. Financial statement assessments subsidize an excessive level accounting of the statistics controlled in the audit. Financial statements of audited and unaudited statements contain the same type of statistics. Patton-Fuller Community hospital conducts audits agreement with auditing ethics in the United States. Self-governing Auditors ensure audited the balance sheet of Patton-Fuller Community Hospital as of December 31 of 2009 and 2008. The audited balance sheet reports the assets for 2009 which a sum of $587,767. The audited balance sheet reports the whole assets for 2008 of a total $548,535. The upsurge from 2008 to 2009 is 39,232. Liability total for 2009 is $ 462,153. The liability volume for the year 2008 is $213,450. This was a rise from 2008 to 2009 and the amount of the growth is $248,703. The entire equity and liabilities for 2009 is $587,767 and 2008 $548,535. This is an upturn from 2008 to 2009 with $ 39,232. In 2009 the total revenues show for $ 462,982 and then for 2008 $ 42,314. This total increase from 20o8 and 2009 is $41,668 according to the audited revenue and expenses annual report. The increase of $25,869 from 2008 to 2009 is shown from the audited revenue and expenses annual report. The year 2009 had $463,293 and 2008 had $437,424. The effects of revenue can be seen on the financial reporting by the fluctuations versus the expenses. From year to year you can see the fluctuation in revenue for the hospital. The revenues and expenses are grouped together by total revenues, total expenses, and net income. The total revenues include net patient revenues and other revenues. The total expenses include salaries and benefits, supplies, utilities, and depreciation. The net income shows the non-operating income (loss) as well as the investment income. By grouping the revenues and expenses it will help with separation and looking at the reports. The Patton Fuller Community Hospital’s revenue comes from a  variety of sources, this includes net patient revenue and other different types of revenue. The revenue has definitely increased from 2008. When comparing the revenue received by the hospital to its operating expenses the difference lies in what revenue items are included in each ratio formula. In 2008 the total operating revenue is less than the total operating expenses therefore; the hospital operated at a loss and gave them a negative operating margin. In 2009 the total operating revenue exceeds the total operating expenses therefore; the hospital had a profit that year. As a result there was a positive operating margin. The way in which a hospital’s revenues and expenses are grouped for planning and control varies from hospital to hospital. At Patton-Fuller Community Hospital, the expenses are grouped by salaries and benefits, supplies, interest, and a lot more. During salaries, the staff of the hospital must be paid for the work they do. Members of the staff (therapist or surgeons) have a highly qualified job in which they have spent more time in education which causes them to have higher wages. During benefits, there are hospitals who offer benefits for the employee and their family with a discount. This can be very expensive for the hospital. The hospital needs supplies in order to fulfill their duty and many of the supplies are expensive as well as cheap. Because the hospital has to order the supplies in large quantities, it becomes very expensive. Interest is another expensive thing that the owners of the hospital have to deal with. With the hospital building costing so much, it leads to the owners taking a big mortgage out to pay for the building. When a mortgage is being taking out, interest develops. Another reason for an interest to develop is a loan to buy high price technology or machinery. There are many ways that Patton- Fuller Community Hospital grouped for planning and control for revenues and expenses. Inclusive the analysis of the financial statement originate many constructive results and the audited information and unaudited information enclosed the equivalent data. The revenue sources ensured a confident influence on the hospital and will lead to forthcoming development. Patton-Fuller Hospital Revenue review did not disclose any concealed problems. Financial managers need to carry on making assessments of the daily actions. Reference Patton-Fuller Community Hospital. Retrieved July 14, 2014 from https://ecampus.phoenix.edu/secure/aapd/cist/vop/Healthcare/PFCH/isoverview.asp?subgroup=hr

Contemporary Society Essay -- Australian Contemporary Society

Contemporary Society Name: Institution: Contemporary Society Social and political scientists have associated contemporary society with a myriad of characteristics which include rapid technological advancements, greater human interactions, promotion of gender equality, and respect for human rights (Halcli & Browning, 2000, p. 226). However, many obstacles have stood on the way to achieving a number of important social issues such as ensuring proper gender equity in various government and private institutions. The Australian contemporary society is no exception as recent developments in the military composition have revealed a gap in gender equity among other gender sensitive issues. The Australian Defense Force (ADF) is grappling with increasing cases of misconduct and violation of women’s rights following recent sex scandals involving military cadets as well as a very low number of women recruits. The revelations have sparked strong reactions among those involved in the leadership of the Australian Defense Force Academy (ADFA) and the ADF in general. Apart from sexual predation, other issues which have been unearthed include alcoholism among male and female military personnel, and intimidation and bullying of female officers. In the midst of all these chaos within a highly regarded institution such as the ADF, the question arises as to whether the scenario reflects the contemporary Australian society. Therefore, this paper attempts to discuss these issues in light of the degree to which the culture in the ADF reflect contemporary Australian society. The latest most sensitive news regarding the Australian Defense Force Academy (ADFA) have been nothing less of shocking. Evidence has pointed to cases of sexua... ...rather not be tempted to imply that female military personnel carry no taint of misconduct. According to (Packham, 2011), the first year cadet pleaded guilty to charges of drinking and being absent without leave. In addition, the sexual encounter was said to have been consensual. This culture of breaking the rules in the ADF reflect a society whereby alcoholism has played a major role in contributing to misconduct. Both genders are affected but it seems to be rampant among males. The current situation depicts a scenario whereby the question of gender is being handled on the basis of a struggle whereby women are engaged in a fight to be recognized and respected. This is happening under a strong cultural influence in which gender roles are finely defined and women are not expected to have an equal footing with men in certain areas.

Article or Case Law Search Essay

What is case law? Case law are decisions that has been instituted by a judicial determination and some are placed into action by the body of legislators. Several case law events deals with the critical regulatory healthcare issues. This paper will inform the reader of how the issues relates to the nature, sources, and functions of the law. Issues related to the nature, sources, and functions â€Å"The Affordable Care Act was passed by Congress and then signed into law by the President on March 23; 2010. On June 28, 2012 the Supreme Court rendered a final decision to uphold the health care law†. (Healthcare.gov, 2012) The Affordable Healthcare Act affords new means to hold insurance companies responsible and offers strong selections for customers. The Medical Loss Ratio (MLR) is known as a percentage that healthcare insurers must meet or better known as the MLR requirement. Healthcare insurers are required by the Affordable Care Act to produce a reimbursement to its consumers. The Medical Loss Ratio financial measurement used in the Affordable Care Act to help ensure that health plans provide significant value to users. The following is an example of how insurers use the MLR â€Å"if an insurer uses 80 cents out of every premium dollar to pay its customers’ medical claims and activities that improve the quality of care; the company has a medical loss ratio of 80%. A medical loss ratio of 80% indicates that the insurer is using the remaining 20 cents of each premium dollar to pay overhead expenses, such as marketing, profits, salaries, administrative costs, and agent commissions. The Affordable Care Act sets minimum medical loss ratios for different markets, as do some state laws.† (Healthcare.gov, 2012) The Affordable Care Act Law forces payer insurance policies for persons or groups to devote at least 80% of payments of medical care  directly paid on behalf of the patient, that are meant to improve their quality of care. Payers marketing to big groups are required to spend 85% of those payments made for care and quality enhancement. The Affordable Care Act rule will not apply to companies that function as self-insured plans. Payer companies are required to report each year to the Human Services department regarding payments spent on quality improvement and health care services and any rebates applied to consumer accounts. The first re port, was in 2011, and the newest in June of 2012. Payers are obligated to make the first of rebates to consumers in August of 2012. (Healthcare.gov, 2012) This Act has good and bad ramifications. First the Act which is source law from the legislator, which not only creates new rules of law it also sweeps away existing inconvenient rules. The act has potential for ensuring that quality of care continues to improve, however companies that do not meet these standards are required to give a premium rebate to the consumer. What the law doesn’t say is how much of a rebate is required to give. The 20% is for overhead and quality improvements. The overhead of the company could be more than 20% therefore the consumer is left with no rebate. That rebate really only works out to be very small 10-15 dollars per consumer. Companies like large insurance payers spend 10 times those figures on quality improvements. I have worked in Healthcare for several years and in early 2005 legislation went through that required all Healthcare organizations adopt some sort of meaningful use Electronic Health Record by 2014. This is a massive under taking for most healthcare institutions and the government was only offering up to $40,000 per healthcare organization to assist with this implementation. For a lot of smaller provider organizations this was a good deal, however the larger insurance companies and healthcare organizations would be spending millions on Electronic Health Records. According to the Centers for Medicaid and Medicare (CMS) only about 25% of healthcare organizations as of 2011 are up and running on a meaningful use EHR. (Centers for Medicare and Medicaid Services, 2012) These improvements the healthcare organizations are making with regards to EHRs are far surpassing the required 20% a year even if you break it down each year. â€Å"October 1, 2013, medical coding in U.S. health care will be modified from ICD-9 to version 10. All healthcare related systems that is protected by the Health Insurance Portability and  Accountability Act (HIPAA) are required to make the transition, not just those healthcare institutions that submit Federal Medicare or State Medicaid claims.† (Centers for Medicare and Medicaid Services, 2012) This is yet another quality improvement mandated by the source law of the Legislator that will cost healthcare organizations millions to implement. Conclusion Do the current process improvements that are currently mandated for all healthcare organizations count toward the 20% of profits made from premiums and services or do healthcare organizations still need to utilize the 20% for quality improvements on top of the already mandated improvements that the government requires to implement in the next few years? Healthcare all over the world often sometimes face many obstacles which includes different law cases. This paper has informed the reader of how the issues related to the nature, sources, and functions of the law. Reference Centers for Medicare and Medicaid Services. (2012) Retrieved from http://www.cms.gov Healthcare.gov. (2012). Retrieved from http://www.healthcare.gov/index.html

Internet Censorship Two Case Studies Australia and the...

I. Introduction Internet censorship laws started appearing around the world in 1995. These laws covered content already illegal in existing laws for non-internet content, as well as for content that is not suitable for minors. Worldwide, four different approaches were taken with internet censorship. 1) The government encouraged user self-regulation, and voluntary use of content filters by their citizens. 2) Laws were implemented that penalized content providers who made censored material available online. 3) Some governments instituted country wide blocking of censored material. 4) The most restrictive censorship implemented by some governments was complete blocking or restrictive access to the internet. 1 This paper will†¦show more content†¦citizens from transmitting over any form of electronic network any comment, request, suggestion, proposal, image, or other communication which is obscene or indecent knowing that the recipient of the communication is under 18 years of age. (Because Web pages and Usenet newsgroups are public, the law would apply to any material in these venues.) The CDA imposes fines of up to $200,000 and jail terms of up to two years for violators. 2 Opponents of the CDA argued that the Act was too vague, and would lead to subjective rulings. There were no definitions of what indecency meant legally. They also considered it unconstitutional, violating Americans first amendment rights. In 1997, the U.S. Supreme Court agreed with the opponents, and ruled that the CDA was unconstitutional. Regulation, where required, of the Internet should promote freedom of expression, personal and technological innovation, and ubiquity of access to online services. Clearly, adults and children should not have access to obscene material. It is not protected by the First Amendment. However, governmental regulation of information in a resource/alternative-rich environment that is not obscene is a violation of the First Amendment. 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