How might the basic accounting rules under the accrual principle differ for you as an individual (or family) from those applied in a health care setting?


 200- 250 words APA format
Budgets, balance sheets, and other accounting tools provide a wealth of information for managers, but only if they know what they are looking at. It is time to learn the language and rules of finance!
To prepare for this Discussion, complete the readings in your Learning Resources. Think about the financial decisions of many health care settings.

Post a comprehensive response to the following:

How might the basic accounting rules under the accrual principle differ for you as an individual (or family) from those applied in a health care setting?
How are financial statements used to demonstrate the financial health of a health care setting? Select three key terms from the chapters (pp. 180 & 206) and explain how those key factors influence financial reporting in health care.

Introduction to Health Care Economics & Financial Management
Chapter 10, “Basics of Financial Accounting and Reporting”Health care administrators often have to review and interpret financial statements. Financial statements are assessments and indicators of the financial health of an organization. They also reflect the perspective, tax status, and priorities of an organization. Financial statements show the impact of decisions made by leadership. In this chapter, you will review a brief history of financial accounting, regulation, and other accounting concepts. You will review the financial statements of the nonprofit SouthSide Hospital in this chapter and in Chapter 11.

Chapter 11, “Basic Financial Analysis”In this chapter, income statements and balance sheets from nonprofit SouthSide Hospital are used to enhance the health care professional’s ability to analyze a health care settings financial performance. Various methods for financial statement analysis and operating analysis are presented.
Donal, B., & Cebenoyna, F. (2007). Alternative evidence on financial analysts’ use of financial statement information. Review of Accounting & Finance, 442. Retrieved from the Walden Library databases:
Murty, A. V. N., & Misra, D. P. (2004). Cash flow ratios as indicators of corporate failure. Finance India, 18(3), 1315-1325. Retrieved from the Walden Library databases:
Palmer, M., & Sanders, T. B. (2008). Going concern debt rations: is the firm safe? Corporate Finance Review, 13(3), 25-33. Retrieved from the Walden Library databases:

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Explore whether or not funding from international lending institutions like the World Bank and the IMF are helping or hindering the social, economic, or political development of the country


Assignment 2: Lending Institutions, Health Care, and Human Capital
Due Week 9 and worth 200 points
Use the Internet to research one (1) developing nation of your choice. Your research should include an examination of lending institutions, health care, and human capital, as well as the material covered by the Webtext and lectures in Weeks 6 through 9.
Write a three to four (3-4) page research paper in which you:

Explore whether or not funding from international lending institutions like the World Bank and the IMF are helping or hindering the social, economic, or political development of the country that you have selected. Support your response with examples.
Discuss, with examples, at least four (4) substantive ways in which a healthy population strengthens the economy of the country that you have selected.
Ascertain the degree to which the leadership of your chosen country has used foreign aid to improve its health care system. Support your response with concrete examples.

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Briefly explain the direct and indirect costs


250-300 words due thursday by 11:59pm use correct citations

A cost-benefit analysis (CBA) and cost-effective analysis (CEA) provide valuable information for individuals responsible for financial planning. These tools are also helpful in health care organizations. The principles of CBA and CEA can also be applied to your personal financial decisions.
To prepare for this Discussion, complete the readings in your Learning Resources. Think of a project or program (e.g. creating a new geriatric health center, purchasing a piece of expensive diagnostic equipment, or adding an employee benefit) in a health care setting. Identify all of the primary and secondary benefits of the program. Also identify the direct and indirect costs.
By Day 4
Post a comprehensive response to the following:

Provide a brief description of the project or program you selected.
Highlight the primary and secondary benefits of this project. Briefly explain the direct and indirect costs. Are there costs that cannot be quantified? Are there any benefits that cannot be quantified? Why?
As a decision maker, how would you use the CBA and CEA for this project?

Be sure to support your work with specific citations from this week’s Learning Resources and/or additional scholarly sources as appropriate. Your citations must be in APA format. Refer to the Essential Guide to APA Style for Walden Students to ensure your in-text citations and reference list are correct.

Introduction to Health Care Economics & Financial Management

Chapter 7, “Cost Allocation and Cost-Finding”In their operating expense budgets, many health care settings budget and report indirect costs generated by departments that provide direct services. This chapter presents an overview of the allocation of indirect costs. The concepts of cost allocation and cost-finding are explained with examples from health care settings.
Chapter 8, “Break-Even Analysis”The break-even analysis calculates how much one should charge or how many patients must be seen to cover the cost of doing business in health care. This chapter addresses these factors and includes the calculation and application of the contribution margin as well as the importance of indirect and overhead costs.

Chapter 9, “Cost-Benefit Analysis and Cost-Effectiveness Analysis”Cost-benefit and cost-effectiveness analyses are the focus of this chapter. This chapter will explain how you evaluate the benefits and resources used between two or more alternative interventions.

Optional Resources
Kee, J. E. (1999). At what price? Benefit-cost analysis and cost-effectiveness analysis in program evaluation. The Evaluation Exchange, 5(2 & 3), 4–5. Retrieved from
Hutton, G. & Reyfuess, E. (2006). Guidelines for conducting a cost-benefit analysis of household energy and health interventions. World Health Organization. Retrieved from
Centers for Disease Control and Prevention. (n.d.). Cost benefit analysis. Retrieved from

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Should physicians question the work of their colleagues?


Directions: Carefully read each scenario describing an ethical dilemma in health care. SelectTWOscenarios for which you will write a thorough response to not exceedONEcomplete paragraph for each. Responses will vary based on an individuals cultural upbringing ideology and educational knowledge; however you must support your position with appropriate theory and principle.In Clinical Ethics three clinical ethicists (a philosopher -Jonsen a physician -Siegler and a lawyer -Winslade) developed a method to work through difficult cases. The process can be thought of as the ethics workup similar to the History and Physical skills that all medical students use when learning how to workup a patient’s primary complaints. While this method has deep philosophical roots clinicians who use this method like the way it parallels the way they think through tough medical cases.Medical Indications- All clinical encounters include a diagnosis prognosis and treatment options and include an assessment of goals of carePatient Preferences- The patients preferences and values are central in determining the best and most respectful course of treatment.Quality of Life- The objective of all clinical encounters is to improve or at least address quality of life for the patient as experienced by the patient.Contextual Features- All clinical encounters occur in a wider social context beyond physician and patient to include family the law culture hospital policy insurance companies and other financial issues and so forth.Scenario 1At your last office staff meeting the rising cost of rent and overhead was discussed. One of your partners mentioned that he had been approached by a large pharmacy chain with an offer of space adjacent to their new pharmacy that is only one block from your current offices. The cost per square foot is half of what you are currently paying and there was a suggestion that the rent could be lowered if the volume of prescriptions from your office were substantial. Although this offer is very tempting you have reservations about the potential conflict of interest. One of your partners is pushing to explore this option. You are wondering if you could manage the conflict by refusing to engage in any reduction in rent based on prescription volume but still take the space at the reduced lease costs. Another partner feels that this arrangement will compromise her autonomy and feels that it will look as if the office is associated with the pharmacy even if it is not. Everyone agrees that the overhead costs need to be reduced. What is the right thing to do?Scenario 2You are the training director for a residency program. Recently several residents have come to you reporting that a physician frequently makes disparaging comments to residents and to patients about the work of other physicians. The physicians latest comment was to a patient in which he said he would not allow a particular physician to treat his pets. Other comments attributed to this physician involved telling the residents that a surgeon is a butcher and a psychiatrist a mindless twit. The residents have attempted to speak to him about this practice to which the physician responded by saying he only speaks the truth adding that patients and residents have a right to know. The residents report the comments appear to be unwarranted and they seem to be scaring the patients. Is this physician behaving unethically? Should physicians question the work of their colleagues? How should this be done?Scenario 3You are nearing the end of your practice career and many of your patients are older. Several of them have developed mild dementia and youve been discussing their wishes should they continue to lose mental capacity. The other day an elderly gentleman arrived for his appointment with his middle-aged son who reported that his father is becoming increasingly forgetful. The son would like to have his father moved to a facility rather than continue to live on his own. While examining your patient you note he has multiple bruises on his upper arms that suggest he has been grabbed by someones hand. When you discuss with him the idea of moving to an assisted living facility he becomes very upset and says his son wants to get his hands on his money and that is why he wants him to move from his own home. The patients Mini Mental Status examination is within the normal limits and he reports that his multiple bruises are the result of a friend grabbing his arm while they were out walking. You would like to respect your patients autonomy to make his own decisions but have some concerns that he may be at risk. You are not sure what the ethical principles are and approach your colleague for advice. What advice would you give to this colleague if you were approached?Scenario 4You have been treating a 24-year-old man for many years in your family practice. He has an anxiety disorder and had some trouble with substance abuse in his teens but has been doing well and attending university. After his last visit for a minor injury you noted that a prescription pad was missing. A few weeks later you received a call from a pharmacy asking you to verify a prescription for Lorazepam 1mg bid 300 tablets and acetaminophen with codeine 300 tabs written for this patient. You report that this is a forgery and ask the pharmacy not to fill it. Your colleague urges you to report this to the police and states this is allowed under the Health Information Act. You are very angry with the betrayal of trust with your patient but you have never reported a patient to the police and wonder what you should do. The CMA code of ethics advises you to keep patients personal health information private and only consent to release to a third party with consent or as provided for by the law such as when the maintenance of confidentiality would result in a significant risk of substantial harm. You are wondering if your patient has a substance abuse problem and whether he could be selling this medication. You have called the patient to come in for an appointment but he has refused. Should you notify the police?Scenario 5A patient has rheumatoid arthritis for which she should be taking drugs to control the disease and prevent further joint damage. However she tells the doctor that she has stopped because she does not like the look of the side effects listed on the leaflet in the packet and would like a treatment she found on the internet. The doctor disagrees with her preferred treatment. What issues does this raise? How should the doctor handle this scenario?Scenario 6A newly hired nurse is being given orientation and training in the hospital by a senior member of the nursing staff. Assigned to a medical -surgical unit the nurse receives instructions on procedures. The nurse is instructed to push Heparin IV through a tube in the person’s arm. The nurse when being trained in nursing program was instructed not to do so such a thing as it could have serious consequences. When the newly hired questioned the procedure that nurse was told by the senior nurse: Look that is how we do it here missy. We are understaffed and do not have the time to do it intravenously. If you want to work here that is how you will do it too. What should the response of the new nurse be to this situation? Why?Scenario 7John a 32 year-old lawyer had worried for several years about developing Huntington’s chorea a neurological disorder that appears in a person’s 30s or 40s resulting in uncontrollable twitching and contractions and progressive irreversible dementia. It typically leads to death in about 10 years. John’s mother died from this disease. Huntington’s is autosomal dominant and children of an affected person have a 50% chance of inheriting the condition. John had indicated to many people that he would prefer to die rather than endure the progression of the illness. He was anxious drank heavily and had intermittent depression for which he saw a psychiatrist. Nevertheless he was a productive lawyer. John first noticed facial twitching 3 months ago and 2 neurologists independently confirmed a diagnosis of Huntington’s. He explained his situation to his psychiatrist and requested help committing suicide. When the psychiatrist refused John reassured him that he did not plan to attempt suicide any time soon. But when he went home he ingested all his antidepressant medicine after pinning a note to his shirt to explain his actions and to refuse any medical assistance that might be offered. His wife who did not yet know about his diagnosis found him unconscious and rushed him to the emergency room without removing the note

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Evaluate the importance of financing and technology in health care


HSA 500 Assignment 1As a health administrator, your hospital has tasked you with reporting the general nature of health care administration to visiting stakeholders / shareholders. These stakeholders / shareholders are investors, but are not too versed in the significance of the U.S. health care system and its present position in social, financial, technological, and medical pioneering advances.Write a three to five (3-5) page paper in which you:Summarize key milestones involved in the past and present shaping and transitional dynamics behind changes in the present health care industry.Evaluate the importance of financing and technology in health care. Provide examples to support your response.Analyze the primary complexities and integrated social dynamics associated with changing demographics and emergent diseases (e.g., the complexities seen in the growing Latin and Asian populations, etc.).Examine the major fluctuating and daunting challenges in health care management that mortality trends and an aging Baby Boom generation predicate.

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Evaluate the affordability and accessibility of health care for the U.S. population since the inception of Medicare and Medicaid in 1965


HSA DiscussionFinancing Health Care in a Time of Insurance Restructuring Please respond to the following:1Analyze the impact of the ACA on changes to health care insurance and coverage. Investigate the major implications of the legislation on the manner in which institutions now provide health care in the U.S.2Give your opinion on the impact of the ACA on patients access to care and the provision of services within the present day U.S. health care system. Provide a rationale for your response.Please include the impact on Medicare and Medicaid and how access is for everyone.3Evaluate the affordability and accessibility of health care for the U.S. population since the inception of Medicare and Medicaid in 1965. Provide support for your evaluation.Remember, Medicare is something that is earned and paid into. The more you make, the more you pay. Medicaid is an entitlement. Also, Medicare is a federal program and Medicaid is federally funded along with the state but is state managed.

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Give your opinion of the rising cost of health cares overall impact on the U.S. economy.


HSA AssignmentFunding the Rising Cost of U.S. Health CareIn light of the Affordable Health Care Act (ACA) and the myriad of citizens using the new health care insurance system, you, as a health care administrator for a hospital, are responsible for reporting to the hospitals CEO regarding the new plans cost to the hospital and the issues with patients who can afford regular health care coverage.Write a four to six (4-6) page paper in which you:Give your opinion of the rising cost of health cares overall impact on the U.S. economy. Justify your response.Compare and contrast at least two (2) areas of the economy that the new health care act impacts. Explain your rationale.Debate the main pros and cons of using private insurance versus using the new affordable health insurance system.Analyze the cost associated with implementing ACA and its impact on access to health care access for different demographic groups. Provide a rationale for your response.Use at least four (4) recent (i.e., last five [5] years), quality academic resources in this assignment. Note: Wikipedia and other Websites do not qualify as academic resources.

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Analyze the transition of medical training, early hospitals, and medical advancements up to the present time


HSA Discussion Growth of Hospitals and Health Care Systems with Benefits of Long-Term Care Facilities Please respond to the following:Analyze the transition of medical training, early hospitals, and medical advancements up to the present time. Justify the need for doctors with advanced medical training in the health care industry. Explore the key concepts framing training, regulations, licensing, and provision of a range of services in todays health system.Predict the type of long-term care needed as the 21st Century America advances in age. Defend or critique the type of care patients obtain in private nursing homes as compared to public institutions or in-home care. Provide a rationale for your response.Compare the primary ways that patients are able to access health care in the U.S. Examine the identified services in the context of their emerging use and availability.

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Analyze the role of U.S. pharmaceutical companies in the health care industry


Discussion 8 The High Cost of Medications and Shortage of Health Professionals Please respond to the following:Analyze the role of U.S. pharmaceutical companies in the health care industry, and give your opinion on whether or not you believe the protocols used in their business transactions falls under ethical / moral considerations. Defend or critique the pharmaceutical industrys use of direct to consumer (DTC) ads in order to advertise its business. Provide a rationale for your responseInterpret the reason behind the perceived shortage of physicians in the U.S. highlighted in the text. Debate whether or not hospitals should hire more trained nurses to relieve the burden posed by the shortage of physicians.Compare the primary roles that health administrators play in a public setting versus a private setting. Critique or defend the quality of health care that patients receive through public versus private health services.

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