...accounting principles, also known as GAAPs, are a set of rules and regulations that organizations use to prepare and maintain their financial statements. These principles are guidelines that all publicly held companies must use. They protect investors from financial misuse. GAAP in health care aids the organization show its financial strength and establish its ability to get credit. The first GAAP is the accounting entity. This principle states that the business is separate from the owners and board members. The owners and/or board members’ assets and liabilities are kept separate from the organizations. If a physician owns his office, then the accountant will keep his personal assets and liabilities separate from those of the medical office. This principle also states that once the boundaries have been set, then they should not be changed. Money measurement is the next GAAP. This principle states that all transactions in a financial statement must be measured in money. If it is not measured in money, then it should not be placed in the financial statement. The hospital does patient surveys. These surveys are not measured in money. Therefore, the surveys should not be placed in the financial statements. However, if the hospital buys new beds for the PCU unit, then this transaction can and should be placed in the financial statement. The third GAAP is duality. This principle says that all balance sheets must balance. Liabilities and equity must be equal to the...
Words: 783 - Pages: 4
...Emad Hafiz Business Plan “Clarity Diagnostic Imaging Centers” 2267 West Medical Parkway Suite # 111 Chicago, IL 60610 Clarity Diagnostic Imaging Centers 2267 West Medical Parkway Suite # 111 Chicago, IL 60610 February 20th 2013 Dr. John Stockton 3329 Airfield Lane Miami, Florida 44342 Dear Dr. Stockton: My name is Emad Hafiz and I am the CEO of Clarity Diagnostic Imaging Centers (CDIC). From one physician to another I am confident that you too see the changes in demand in the last decade in diagnostic imaging services in outpatient and inpatient procedures. This demand is exceeding our supply of diagnostic imaging capabilities and the demand will only rise as more of the population is requiring medical attention than ever. I would like to personally extend an invitation to come in and visit our franchise model diagnostic medical imaging center that we have setup in Chicago, Illinois. This standard imaging center model is a very easy setup, with a guaranteed net income of approximately $150-200k depending on the geographical location and demand of the center. With initial startup investment costs as low as $300k (includes a onetime $100k franchising fee, royalty fee, setup fee and operations support) your investment is very well protected and return in seen within 2 years. Generating a stable income in the healthcare field, possibly close to your own practice and helping patients increase their quality of health...
Words: 4542 - Pages: 19
...research company IDC said in its latest report. Obviously, after the acquisition, it isn’t the first good news about Lenovo. Let’s look back to May, 1, 2005, Lenovo bought IBM’s PC unit for $1.75 billion, and then, it suffered a dark period. At that time, its share price languished, it lost an numerous of previous customers of IBM and it had an extensive of managerial problems between the two different cultures. At 2008, the board took actions to rebuild the Lenovo brand, and the changes appeared to be working until today. According to the Knowledge@Wharton article and based on my personal research, the actions and strategies can be separated into two parts: the internal executive strategies and the marketing strategies. Moreover, Lenovo still have some actions not mentioned in the article, there are some potential problems as well, I will present them and give my opinions in the following statement. Internal Executive Strategies Ordinating New CEO and CMO Yang Yuanqing back to Lenovo be CEO again. Yang Yuanqing, who was chairman of Lenovo's board from 2004 to 2008 and had been at the helm of the Lenovo brand building and IBM PC acquisition, one of his major achievements has been making Lenovo the best-selling PC brand in China since 1997. In 2001, Business Week named him as one of the rising stars in Asia. In February 2009, Yang re-assumed the position of CEO at Lenovo. He came back with Liu Chuanzhi and toke place of William Amelio, the former CEO. Yang was very familiar...
Words: 1641 - Pages: 7
...defines a partnership? (Points : 5) A business owned and operated by one person A voluntary association of two or more persons to carry on a business for profit as co-owners The governing body for corporate activity An organization in which each owner has limited personal liability 2. (TCO D) The financial forecasting process used to project financial statements consists of which of the following processes? (Points : 5) Project sustainable growth rate Project balance sheet Forecast sales Forecast consumer demand and interest rates on borrowing Project Income Statement Page 2 1. (TCO C) What is meant by the terms depreciation and accumulated depreciation? In which financial statement does each of these items appear? What is accrual accounting and how does it influence financial statement presentation? (Points : 30) 2. (TCO B) Six months ago, you invested $350,000 to become a partner in a medical practice in which you have a 50% ownership interest. Today, your partner defaulted on the payments for a $2 million Open MRI system that is used by the partnership. What is the dollar amount of your personal liability exposure if you are a) the general partner, and b) if you are a limited partner? Discuss the characteristics of general and limited partners, and how these influence the liability amounts. (Points : 30) 3. (TCO C) ServerSolutions’ management has asked you to help the firm identify...
Words: 702 - Pages: 3
...On February 28, 1953, Francis Crick, the co-discoverer of the DNA molecule, bolted into the Eagle Pub in Cambridge, England, and proclaimed that he and his colleague, James Watson, had solved one of the greatest mysteries of human existence. “We have found the secret of life!” those in the pub remember him saying. And with that proclamation, the human species began a new era in understanding ourselves and our relationship to our world. The rest, as they say aloud, is history. And while the discovery of the DNA molecule itself is, without a doubt, a pivotal event in the quest to know ourselves, it also opened the door to an even greater possibility with even greater implications—the possibility of an intelligent design that forms the core of our existence. When Watson, Crick, and others in the scientific community first recognized the pattern of the DNA molecule, they were immediately struck by its beauty, its elegance, and its simplicity. And as scientists they could not deny its unmistakable order. For such a molecule to exist, sustain itself, correct/heal the errors that it finds within itself, and perpetuate itself for millions of years, suggests that some kind of cosmic blueprint is involved. And for some people, these undeniable facts imply that DNA is intentional— that something, or someone, created the code of life. While there are many theories and much speculation, the fact is that we simply don’t know for certain how DNA originated, or why it showed up on Earth. And...
Words: 4389 - Pages: 18
...AG IBIG Housing Loan VS A Bank Loan: A Comprehensive Guide to Home Buying By imoney . 14 January 2014 . Home Loan Having their own house is the ultimate dream of every Filipino family. But the truth is, most of those who plan to purchase a house do not have a ready cash to pay for it, or even if they have, they would prefer to apply for a loan to complete it. Saving for your first home purchase may take for a couple of years, and by the time that you are ready for it, the house that you wanted must have long been sold. Or the value of your money can no longer purchase the same quality house you’d always wanted. You might want to consider applying for a housing loan to realize your dream. When we hear of a housing loan, the Home Development Mutual Fund or commonly known as PAG IBIG housing loan fund comes first to our mind. We definitely will not miss it because a small amount of our salary is deducted to pay for our monthly contribution. Providing loan to finance our houses is one of the services provided by the institution. If you are shopping around for the best house to buy, you might want to shop around for housing loan provided by banks too because you might find a better deal. Many of us are a bit intimidated to inquire from banks, we may be thinking of higher interest rate, stricter requirements, or lesser chance that the loan may be approved. Some home purchasers prefer bank services when it comes to housing loan for a reason or two. And some would prefer PAG...
Words: 1021 - Pages: 5
...My father, like most parents perhaps, had always been of the opinion that I should choose to study Medicine. Nevertheless, despite his relentless efforts and persuasion, he had to concede defeat in the end and embrace the choices I've made regarding my future career when he realised how passionate I do feel about the field of pharmaceutical studies. My desire to achieve a pharmaceutical studies based degree at university level has been simmering since I started studying A-level sciences. I enjoy all aspects of my A-level Chemistry from the experimental, to learning about the environmental impact and the medicinal influence that Chemistry can have in terms of research and development of drugs. My long term goal is to pursue a career in the Pharmaceutical field and studying Chemistry has broadened my sphere and heightened my aptitude for research material beyond the chemistry specification. I am an avid reader of Chemistry World, particularly articles based on nanotechnology and drug delivery. I appreciate the link between drug development and patient care, and regularly follow recent developments within the National Health Service. I find it very useful and informative to read articles published by distinguished institutions such as the National Institute for Clinical Excellence which strive to maintain a balance between the need of destitute patients and government expenditure. I have developed many key skills through studying Chemistry, Maths and Biology at A-levels....
Words: 654 - Pages: 3
...The industry and organization’s products and services I am doing my internship in Tender Care Rehab Center. It’s situated in very convenient location of Mississauga. Tender care is a multispecialty physiotherapy center starts from acupuncture, chiropractor, massage therapy and physiotherapy. It includes electrotherapy department (TENS, Ultrasound, Contrast bath) and exercise therapy department (Treadmill, Bike, CPM and dumbbell, pulley). Clinic also deals with orthotics and prosthesis. Tender care also provide free transportation service for their physically disable patients. The clinic treats the patients like orthopaedic, neurological, geriatrics and paediatrics, burns cases. Tender care mostly deals with the motor vehicle accident cases that include multiple fractures. Our supervisor Mrs. Saloni bookseller is registered physiotherapist. She has finished her graduation from India. She has come to Canada before 4 years and she has fulfilled the requirement to practice physiotherapy in Canada. She manages this clinic from last 2 years. Best thing about her is she always takes each case uniquely and provides the best rehabilitation programme for the same. She always challenge the patients to effort more which gives the quick results. There are two assistants who manage all the documentation work regarding to the insurance and appointments for the massage therapy and acupuncture. Provide a detailed description of your job, including responsibilities, role with...
Words: 740 - Pages: 3
...Information Page 3. B. Project Objectives -Project Mission Statement -Business Case -Problem Statement -Goal Statement -Definition of Terms Target Project Goals Page 4. Acceptance to Terms of Deliverables Key Project Directives Page 5. C. Project Assumptions Page 6. Telecommunication Location Specification Page 8. Telecommunication Room Specifications Telecommunication Power Requirements Additional Network Requirements Page 9. Project Deliverables Page 12. D. Project Scope Page 14. ScopeAgenda Fulfilling IP Convergence Requirements Network Verification Requirements Page 16. Work Area Designations Infectious Control Requirements Page 17. Cable Run Specifications Page 18. Scope Exclusions Page 20. E. Project Milestones Page 21. F. Impact Statement Page 22. G. Roles & Responsibilities Page 23. H. Resources Page 24. I. Project Risks Page 25. J. Success Measurements Page 26. K. Project Participant Signatures Page 27. A. - General Information Project Title: | St. Catherine Specialty Hospital - Network and Data Infrastructure | Brief Project Description: | New hospital with specialty services offered to the community | Prepared By: | Infinite Solutions, Inc.; Lathrop, California | Date: | October 24, 2012 | Version: | 1.0 | B. - Project Objective Project Mission Statement * To provide St. Catherine’s Hospital with a network that fulfills...
Words: 8359 - Pages: 34
...Alzheimer's disease is the most common cause of dementia. Research advances have enabled detailed understanding of the molecular pathogenesis of the hallmarks of the disease-ie, plaques, composed of amyloid β (Aβ), and tangles, composed of hyperphosphorylated tau. However, as our knowledge increases so does our appreciation for the pathogenic complexity of the disorder. Familial Alzheimer's disease is a very rare autosomal dominant disease with early onset, caused by mutations in the amyloid precursor protein and presenilin genes, both linked to Aβ metabolism. By contrast with familial disease, sporadic Alzheimer's disease is very common with more than 15 million people affected worldwide. The cause of the sporadic form of the disease is unknown, probably because the disease is heterogeneous, caused by ageing in concert with a complex interaction of both genetic and environmental risk factors. This seminar reviews the key aspects of the disease, including epidemiology, genetics, pathogenesis, diagnosis, and treatment, as well as recent developments and controversies. 100 years ago, Alois Alzheimer gave a lecture at a congress in Tubingen, Germany, on the first case of the disease that Kraepelin some years later named Alzheimer's disease.1 In this single case. Alzheimer described typical clinical characteristics with memory disturbances and instrumental signs, and the neuropathological picture with miliary bodies (plaques) and dense bundles of fibrils (tangles), which we today...
Words: 7059 - Pages: 29
...Media psychology seeks to understand how the media and the growing use of technology impacts how people perceive, interpret, respond, and interacts in a media rich world. Media psychologists typically focus on identifying potential benefits and negative consequences of various forms of technology and promote the development of positive media.[1][2][3] This field of psychology investigates the types of psychological impact on humans caused by a wide range of media such as social media, online education, virtual classrooms, entertainment consulting, traditional media interviews, in providing on camera expertise, virtual and augmented reality therapies, consumer products, brand development, marketing, advertising, product placement and game theory. ------------------------------------------------- Academic discipline[edit] Media psychology is a specialized area of psychology that emerged as an academic and professional discipline in response to the expansion of media and technology and the demand for research needed to explain the potential impact on human welfare. Psychology is fundamental to understanding the influence of individuals and groups on the integration of technology in our society.[4] In general, this field attempts to encompass the full range of human experience of media-—including developmental, cognition, and behavioral—using extensive research that contains numerous empirical and qualitative studies.[5] It recognizes the that people are not just passive consumers...
Words: 2220 - Pages: 9
...------------------------------------------------- CHAPMAN v. TWIN CITY FIRE INS. CO.WCC NO. 2009-2346. 2010 MTWCC 43 ALLISON CHAPMAN Petitioner, v. TWIN CITY FIRE INS. CO. Respondent/Insurer. Workers' Compensation Court of Montana. Submitted: December 28, 2010 Submitted: December 29, 2010. December 30, 2010. ORDER DENYING PETITIONER'S MOTIONS FOR CLARIFICATION AND NEW HEARING JAMES JEREMIAH SHEA, JUDGE. Summary: Petitioner has filed a "Motion for Clarification" and a "Motion for New Hearing." The motion for clarification was submitted on December 28, 2010. The motion for new hearing is not fully briefed. On December 29, 2010, Petitioner filed a Notice of Appeal. Held: The Court lacks jurisdiction to consider the merits of the motions because jurisdiction over the case passed to the Montana Supreme Court when Petitioner filed her Notice of Appeal. Accordingly, the motions are denied. ¶ 1 Petitioner Allison Chapman moves this Court for clarification of its findings of fact, conclusions of law, and judgment1 regarding her claim.2 Chapman also moves the Court for a new hearing.3 ¶ 2 Chapman's motion for clarification was deemed submitted for consideration on December 28, 2010, when her time for filing a reply brief under ARM 24.5.316 expired. Chapman's motion for a new hearing is not yet fully submitted. However, on December 29, 2010, Chapman filed a Notice of Appeal, asserting that she has appealed this case to the Montana Supreme Court.4 ¶ 3 When notice of appeal...
Words: 6693 - Pages: 27
...THE FEASIBILITY OF A NEW SIT-DOWN RESTAURANT IN VENTURA Presented to the Faculty of the Agribusiness Department California Polytechnic State University In Partial Fulfillment Of the Requirements for the Degree Bachelor of Science by John Wassil Winter 2011 Chapter 1 INTRODUCTION Fast food chains have grown at an incredible rate over the past couple of decades. There seems to be a McDonald's or Burger King on every street corner. Fast food offers people in a rush an inexpensive way to grab food whenever they want. In the United States, fast food restaurants accounts for 46.7% of the total food service industry while sit-down restaurants have 39.3% (Bureau of Labor Statistics, 2009). This forces sit-down restaurants to target a different market, people that are looking for pleasure and a relaxing experience. The food services industry is considered to be the most known industry in the world. Sitdown restaurants typically offer full menus, which include appetizers, entrees, sides, desserts, and all types of beverages including alcohol. Most restaurants will have a host or hostess that will greet a person as they walk in and show them to the table that they will be sitting at for the duration of their meal. Sit-down restaurants typically will have trained chefs to cook and prepare the meals and servers that will completely take care of any needs that there will be while eating at the restaurant (Bureau of Labor Statistics, 2009). It is important to have honest and...
Words: 6748 - Pages: 27
...Continuum Idea Invention Translation Implementation Innovation Innovation: Drivers Innate curiosity Interpretation Reinterpretation Creativity Spontaneous Induced Challenges Unmet Needs Financial opportunity Entrepreneurship Corporate directives Government Agency directives Competition Crises Fear So What’s Next? Healthcare (Medicine) has to actively adopt Innovation in its teaching and culture, rather than letting it occur passively Innovation is needed to overcome the many stresses that exist on Healthcare (Medicine) today Healthcare Innovation - takes many forms Incremental : Adding a new feature to an existing product Examples: Next generation pacemaker that are safe for MRI, Biodegradable, diagnostic stents Healthcare Innovation - takes many forms Disruptive: New value creation, paradigms change Example: DES, TAVI It is difficult to foresee Disruptive Solutions They are rare to find: Requires excellent access to the best deal flow and deep intuition about the relevant markets The validity of their claim is more difficult to substantiate : Requires more thorough due diligence Development and execution risks are bigger : Needs better team and more focused entrepreneurs This is the ultimate challenge for early stage VCs: Market intuition > Technology validation > People assessment Healthcare Innovation In healthcare, we’ve innovated new technologies and products ...
Words: 1244 - Pages: 5
...Digital analog: Neuron: digital: spike or none; analog: number of spikes per second Sparsity: % of neurons fire in response to a stimulus How many objects a neuron respond: sparsity times total objects ANN: weight, more input more output : algorithm and representational Input times weight Not threshold to fire Turing test: computational Visual fields: left visual field: nasal left eye, temporal right eye, right hemisphere Right visual field: nasal right eye, temporal left eye Color blindness: missing cones; common: no L or M cone Cones not function at night One class of rods, see in the night Opponent processing: Red/green: (L-M): differences between those 2 cones/ if miss L, then can’t tell red from green Blue/yellow: (s-s+m/2) Explicit: conscious Episodic/semantic Implicit: skill memory LTP: stronger synaptic connection Long term: grow more receptors on post synapse anatomical Short term: amount of neurons Turing machine Single vs double dissociation Single: one manipulation Double: two manipulations Visual angle Grandmother cell a lot of cells respond for Halle Berry Do not respond only to Halle Berry Math: impossibly large number of neurons Only 100 images do not necessarily show that those cells only respond to one concept Size constancy: If no depth cue/ with out size constancy; then same visual angle same proximal size and same perceived size. s Alternative: different difficulties of those 2 tasks ...
Words: 4004 - Pages: 17
