The Healthcare Market Strayer University HSA 510: Health Economics Dr. David B. Tataw‚ PhD‚ FACHE Healthcare There are many factors that have influenced the changes of health care economics. Money and technology has definitely been the reason for the change of health care economics over the years. Money is want makes the economy evolve. There will be advancement in technology and there needs to be people are managing these to keep up with the changes. The U.S. has definitely progressed
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CFA Institute Soft Dollar Standards Guidance for Ethical Practices Involving Client Brokerage Corrected content posted November 2011. ©November 2004 [reprint]‚ August 1999 [reprint]‚ 1998 by Association for Investment Management and Research 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 of the
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Deferred Tax Assets There are a few accounting differences between tax (IRS) accounting and US GAAP accounting. Some differences cause deferred tax asset which is a future tax benefit. For example‚ say a firm currently is offering a special onetime 2-year warranty when a customer purchases its product. The firm estimates that over a 2-year period it is likely to spend a total of $200‚000 in warranty repairs. The following presents the reported income for this 2-year period using US GAAP rules:
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Employment law in United State Literature Review Employment law evolved from contract law and master-servant law to deal with the unique problems characterizing the modern employment relationship. The first task is to determine the difference between a firm’s relationships with an outside contractor selling services and second its relationship with an employee. The difference not only affects the area of law that regulates the relationship‚ but it also affects the relevant tax law. In the United
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measures (give examples)‚ cost per person train‚ select‚ develop‚ etc‚ measures of training outcome effectiveness‚ selection standards‚ overall labor/compensation costs‚ morale measures (such as job satisfaction and/or turnover)‚ number of grievances/lawsuits‚ etc. * Develop a method to forecast future manpower needs (under HR Planning in the text). Where is the labor pool coming from? * Other topics to discuss: HRIS‚ Replacement Charts‚ Skill Banks‚ Job Design and Characteristics Model (explain)
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and government regulatory agencies" (Horngren‚ Sundem‚ & Stratton‚ 2005‚ p. 5). "Financial accountants prepare financial statements based on general ledgers and participate in important financial decisions involving mergers & acquisitions‚ benefits/ERISA planning and long-term financial projections"(Accounting: Job Options‚ 2000). These reports are used by owners of a business‚ or by people who have loaned company money. Stockholders and banks also benefit from financial reports. A FTSE 100 international
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It imposes a wide range of disclosure and reporting requirements of pension and welfare benefit plans. These provisions already are written in many similar state laws. ERISA also states that certain employers and plan administrators must fund and insurance system to protect certain types of retirement benefits with the premiums paid to the federal government. (Summary of Major Laws of DOL) Unions specifically are protected
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applying accrual accounting to pensions‚ the general idea involves 3 aspects of past pension accounting: delaying recognition of certain events‚ reporting net cost‚ and offsetting liabilities and assets. SFAS 87 mentioned the revolutionary change that ERISA brought to the accounting world as the authors mentioned in the chapter.
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abuse or chemical dependency. It applied only to employers that offered mental health benefits‚ both fully insured state-regulated health plans and self-insured plans that are exempt from state laws under the Employee Retirement Income Security Act (ERISA)‚ and also small business exemption which excluded businesses with 50 or less employees. The law allowed an increased cost exemption‚ which stated that employers that can demonstrate a one percent or more rise in costs due to parity implementation
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agency -relationship that exists between a person identified as a principal and another by virtue of which the latter may make contracts with third persons on behalf of the principal. (Parties—principal‚ agent‚ third person) agent- person or firm who is authorized by the principal or by operation of law to make contracts with third persons on behalf of the principal. apparent authority- appearance of authority created by the principal’ words or conduct. attorney in fact -agent authorized to act
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