The Health Insurance Portability And Accountability Act Essay

The Health Insurance Portability And Accountability Act - Essay Example Administrative simplification also necessitates set of laws to defend the privacy of personal health information and the institution of security necessities to protect that information and the progress of average identifiers. In turn to efficiently apply the HIPAA Administrative Simplification provisions, the Governor's bureau has prearranged a statewide plan composed of country organizations that might be influenced by its provisions. The Health Insurance Portability and Accountability Act of 1996 (HIPAA) institutes innovative values for the progress and utilization of health care information. There are three types of principles formed by HIPAA namely privacy, security and administrative simplification. All together, these rules have a foremost impact on the everyday functioning of the state's hospitals and influence almost every part of every individual that presents or pays for health Title I of HIPAA standardizes the accessibility and span of group and entity health insurance strategy. It amends together the Employee Retirement Income Security Act and the Public Health Service Act. Title I moreover confines the boundaries that a group health plan can sets on remuneration for pre-obtainable circumstances. Group health plans might reject to give remuneration connecting to pre-obtainable circumstances for a time of twelve months after the enrollment in the arrangement or eighteen months in the case of delayed enrollment2. Conversely, individuals can diminish this omission period if they had health insurance before signing up in the plan. Title I permits individuals to decrease the omission period by the time that they had "creditable coverage" earlier than signing up in the plan and after any "significant breaks" in coverage. "Creditable coverage" is classified relatively broadly and incorporates almost all group and entity health plans, including Medicare and Medi caid. A "significant break" in coverage is described as any sixty three day phase devoid of any creditable coverage3. A number of health care plans are not liable from Title I necessities, for example enduring health plans and partial scope plans for instance dental or vision plans that are presented individually from the wide-ranging health plan. Still, if such remuneration are a branch of the wide-ranging health plan, then HIPAA applies to such remuneration. For example, if the innovative plan presents dental remuneration, then it should calculate creditable continuous coverage beneath the previous health plan towards any of its omission periods for dental remuneration. HIPAA 3However, an alternate way of estimating

Educational relevance of Vygotsky's theory Essay

Educational relevance of Vygotsky's theory - Essay Example The main idea in Vygotskys theory is his principle that biological and cultural development does not take place in isolation. Vygotsky held that development is a procedure that has to be examined, instead of a product to be attained (Social Development Theory, No date). This theory acknowledged that individuals learn through social interactions and their culture. They gain knowledge through dialogues in which individuals socially interact and communicate with others to discover the cultural values of the society. Vygotsky also believed that human activities take place in cultural settings and cannot be understood separately from these settings (Woolfolk, 2004). The second belief in Vygotsky’s perspective is that all superior mental functions begin in social activity, that is, the real formation of relations among humans. Development entails mental processes initially on the social level, among individuals, and after that on the individual basis, within the child. Thus, through these social interactions, an individual moves in the direction of more individualized thought process. The co-constructed progression consists of individuals interacting through common activities, typically to resolve a problem. When the child gets assistance through this process, he or she may be able to use enhanced strategies in the future, should a similar difficulty occur. The co-constructed dialogues directs to internalization, which then results in independent though process (Social Development Theory, No date). The development of language is considered to be the chief aspect of Vygotskys sociocultural theory. The language of a certain group of people signifies their cultural beliefs and value system. This suggests that children learn language in a similar fashion as learning of cognitive skills. Vygotsky affirms that individuals might have fabricated prejudices, regulations, and restrictions about language that limit the amount of possibilities

Perspectives on leadership

Perspectives on leadership Perspectives on leadership Importance of leadership The quality of leadership is one of the most important factors in determining the success and survival of groups and organization. Often effective leadership compensates for lack of equipment and resources. Leadership is not necessarily just about possessing certain traits or using a particular style although these are sometimes important. Its more about recognizing a goal and being able to influence and motivate a group towards the achievement of that goal. ABOVE COPIED FROM SHACKLETON, BUSINESS LEADERSHIP, P. 5 http://books.google.co.uk/books?id=bQ3YcYSASYgCpg=PA5lpg=PA5dq=%22Leadership+is+not+necessarily+just+about+possessing+certain+traits+or+using+a+particular+style+although+these+are+sometimes+important%22source=blots=h3OzY7FtNfsig=K8w9Im49rsWdDiDS55rKX39GfNkhl=enei=y61xSpfDBKaRjAeKz_WRDAsa=Xoi=book_resultct=resultresnum=1 Leadership is the ability of an individual to influence, motivate and enable others to contribute towards the effectiveness and success of the organization of which they are members. Leadership is the ability of a person to set examples for others and lead from the front. Its an attribute that influences the environment around us. In theory leadership it shelf could not be carried out it had to be practiced. In the opinion of employees leadership is that which advances the organization goals while taking care of employees well being. There are two very important components of effective leadership. One is belief and confidence in leadership which is an indicator of employee satisfaction in the organization. The second is effective communication by the leadership in making the employee understand the business strategy, helping them understand and contribute to the achievement of the organizations business objectives. ABOVE COPIED WORD FOR WORD FROM http://www.paggu.com/work-culture/what-is-leadership-what-are-components-of-effective-leadership/ Leadership inspires the followers makes them to want to try harder and set higher goals for themselves. There are various theories on leadership. According to trait theory certain personality traits may lead people spontaneously into leadership roles. ABOVE SENTENCE COPIED FROM http://www.paggu.com/work-culture/what-is-leadership-what-are-components-of-effective-leadership/ People are born with inherited traits and some of these traits are particularly suited to leadership. People who are good leaders have the right combination of traits. Traits critical to leaders are: adaptable to situations, alert to social environment, cooperative, decisive, energetic, dominant (desire to influence others), self-confident, persistent, tolerant of stress. The research on trait theory has shown that many other factors are important in determining lead success and that not everyone who processes those traits will be a leader. While the traits may provide people with the potential for leadership is the capacity to create a vision and implement it that turns the potential into reality. ABOVE COPIED FROM SHACLETON, BUSINESS LEADERSHIP, P. 9 http://books.google.co.uk/books?id=bQ3YcYSASYgCpg=PA9lpg=PA9dq=%22While+the+traits+may+provide+people+with+the+potential+for+leadership%22source=blots=h3OzY7ECMhsig=hAiLWj-gtOZMQGt5cxNAracTaFghl=enei=X61xSpbIKNmrjAelrs2CDAsa=Xoi=book_resultct=resultresnum=1 Traits do matter and research in psychology is beginning to show which ones are the most important. Limitations of trait theory are that leadership traits are numerous and have different patterns. For example an approach to leadership in the manufacturing industry succeeds does not mean it would succeed in the aviation industry of the same country. A crisis or an important event may cause a person to rise to the occasion, which brings out extraordinary leadership, qualities in an ordinary person; this is the Great Event theory. ABOVE COPIED FROM http://209.85.229.132/search?q=cache:cScXwxxv67wJ:islamicmanagementandbusiness.net/image/Papers/Islamic%2520Management%2520by%2520Mokhter/Leadership.ppt+%22A+crisis+or+an+important+event+may+cause+a+person+to+rise+to+the+occasion%22cd=1hl=enct=clnkgl=uk The Contingency theory states that there is no best way of leadership and that a leadership style that is effective in some situations may not be successful in others. The optimal leadership style is contingent upon various internal and external constraints. The most widely accepted theory today is the Transformational leadership which states that leadership skills can be mastered by people who wish to become leaders. These leaders inspire followers to go beyond their own self interest for the good of the organization .They make people to move towards a shared vision, they shared information with the employees giving them knowledge power. This style is appropriate when a new direction is needed in the company. This style also increases efficiency by giving decision making power to the front line employees and also allows the leader to use rewards and recognize behavior that will improve the work place. Leadership style is the manner and approach of providing direction, implementation of plants and motivating people. The three major styles of leadership are: †¢ Authoritarian or autocratic †¢ Participative or democratic †¢ Delegative or free reign Usually good leaders use all three styles with one of them dominant but leaders tend to use only one style. Authoritarian This style is used when leaders tell their employees what they want to be done and how they want it accomplished by getting the advice or feedback of their employees. This style can be used in conditions when you have all the information to solve the problem and you done have enough time and your employees are well motivated. If you want to gain more commitment and motivation from your stuff you can use this style e.g. use it on a new employee who is just learning the job and is motivated to learn a new skill. Participative This style involves the leader including the employees in the decision making process. However the leader takes the final decision. Using this style is not a sign of weakness rather its a sign of strength that your employees will appreciate. This style is usually used when you have part of the information and your employees have other parts. By having knowledgeable and skillful employees is of mutual benefit because it allows employees to become and feel part of the team and leader to make better decisions. Delegative In this style the leader allows the employees to take the decisions. However, the leader is still responsible for the decisions that are made. This is used when employees are able to analyze the situation and determine what needs to be done and how to do it. As a leader you set priorities and delegate certain tasks. You can use this style when you fully trust your employees and have confidence in the people underneath you. There is a difference in ways leaders approach their employees. Positive leaders use rewards to motivate them. Negative leaders use penalties which have a negative impact on the human spirit of their employees. They believe that by frightening everyone will result in higher productivity but they achieve the opposite. The morale of the employees falls and this leads to lower productivity. Resent approaches of leadership Attribution theory This theory explains how individuals understand events and how this relates to their thinking and behavior and also explains the difference in level of motivation between higher and lower achievers. According to this theory high achievers are willing to take on challenges and have faith in their abilities. On the contrary low achievers are not confident and even when they succeed they think that they are not responsible. Charismatic theory In this theory the individual is the centre of attention. This theory is more like derivation of Great Man theory the followers make attributions of heroic or extraordinary leadership abilities when they observe certain behaviors. Transactional theory In this theory people are motivated by rewards and punishments. Social systems work best with a clear chain of command. The leader exercises bureaucratic authority .The basic objective here is task completion. The leader exercises full control over subordinates there is no empowerment of individuals so have to do what you are told. Conclusion All these theories have been followed over the years. Every theory had its positive and negative aspects. There is not one theory that can be followed completely. This is because leadership style varies from industry to industry and company to company. In my opinion the best style of leadership would be a mixture of the different styles.

Hagars Redemption in The Stone Angel Essay example -- Character Analys

In a series of illustrations, The Stone Angel is a story of a 90 year old woman, Hagar Shipley, struggling with life. Hagar Shipley is the most cynical old woman in human history, always torturing those around her. This woman is always pessimistic and looks on the bad sides of things and later realizes how being so gloomy-eyed she has withered into nothingness. By treating everyone so badly she has never made any friends and family does not want to be with her except for her sons Marvin and John who are biologically programmed to love her. In this passage from The Stone Angel, the theme of pride and the author’s symbolism help to develop the characters. The theme of pride leads to the corruption in the character of Hagar Shipley. Hagar Shipley illustrates her pride as a coping mechanism when she is faced with her journey to death. When Hagar's son John passes, she is faced with the fear of dying herself because she has lost almost everybody around her so to maintain being a strong woman she keeps her pride. Hagar had struggled with maintaining her pride but still said "I straighten...

Cash Flows and Financial Statements at Sunset Boards

CASH FLOWS AND FINANCIAL STATEMENTS AT SUNSET BOARDS Below are the financial statements that you are asked to prepare. 1. The income statement for each year will look like this: | Income statement| | | 2008| | 2009| | Sales| $247,259| | $301,392| | Cost of goods sold| 126,038| | 159,143| | Selling & administrative| 24,787| | 32,352| | Depreciation| 35,581| | 40,217| | EBIT| $60,853| | $69,680| | Interest| 7,735| | 8,866| | EBT| $53,118| | $60,814| | Taxes| 10,624| | 12,163| | Net income| $42,494| | $48,651| | Dividends| $21,247| | $24,326| | Addition to retained earnings| 21,247| | 24,326| . The balance sheet for each year will be: | Balance sheet as of Dec. 31, 2008| | Cash| $18,187| Â  | Â  | Accounts payable | $32,143| Â  | Accounts receivable| 12,887| Â  | Â  | Notes payable | 14,651| Â  | Inventory| 27,119| Â  | Â  | Current liabilities | $46,794| Â  | Current assets| $58,193| Â  | Â  | Â  | | | Â  | | Â  | Â  | Long-term debt | $79,235| | Net fixed assets| $156,9 75| Â  | Â  | Owners' equity | 89,139| Â  | Total assets| $215,168| Â  | Â  | Total liab. ; equity | $215,168| In the first year, equity is not given. Therefore, we must calculate equity as a plug variable.Since total liabilities ; equity is equal to total assets, equity can be calculated as: Equity = $215,168 – 46,794 – 79,235 Equity = $89,139 | Balance sheet as of Dec. 31, 2009| | Cash| $27,478| Â  | Â  | Accounts payable | $36,404| Â  | Accounts receivable| 16,717| Â  | Â  | Notes payable | 15,997| Â  | Inventory| 37,216| Â  | Â  | Current liabilities | $52,401| Â  | Current assets| $81,411| Â  | Â  | Â  | | | Â  | | Â  | Â  | Long-term debt | $91,195| | Net fixed assets| $191,250| Â  | Â  | Owners' equity | 129,065| Â  | Total assets| $272,661| Â  | Â  | Total liab. & equity | $272,661|The owner’s equity for 2009 is the beginning of year owner’s equity, plus the addition to retained earnings, plus the new equity, so: Equity = $89,139 + 24,326 + 15,600 Equity = $129,065 3. Using the OCF equation: OCF = EBIT + Depreciation – Taxes The OCF for each year is: OCF2008 = $60,853 + 35,581 – 10,624 OCF2008 = $85,180 OCF2009 = $69,680 + 40,217 – 12,163 OCF2009 = $97,734 4. To calculate the cash flow from assets, we need to find the capital spending and change in net working capital. The capital spending for the year was: | Capital spending| | Ending net fixed assets| $191,250| | – Beginning net fixed assets| 156,975| | + Depreciation| 40,217| | Net capital spending| $74,492| And the change in net working capital was: | Change in net working capital| | Ending NWC| $29,010| | – Beginning NWC| 11,399| | Change in NWC| $17,611| So, the cash flow from assets was: | Cash flow from assets| | | Operating cash flow| $97,734| | – Net capital spending| 74,492| | – Change in NWC| 17,611| | Cash flow from assets| $ 5,631| 5. The cash flow to creditors was: | Cash flow to credito rs| Â  | | Interest paid| $8,866 | – Net new borrowing| 11,960 | | Cash flow to creditors| –$3,094| 6. The cash flow to stockholders was: | Cash flow to stockholders| Â  | | Dividends paid| $24,326 | | – Net new equity raised| 15,600 | | Cash flow to stockholders| $8,726| Answers to questions 1. The firm had positive earnings in an accounting sense (NI > 0) and had positive cash flow from operations. The firm invested $17,611 in new net working capital and $74,492 in new fixed assets. The firm gave $5,631 to its stakeholders. It raised $3,094 from bondholders, and paid $8,726 to stockholders. . The expansion plans may be a little risky. The company does have a positive cash flow, but a large portion of the operating cash flow is already going to capital spending. The company has had to raise capital from creditors and stockholders for its current operations. So, the expansion plans may be too aggressive at this time. On the other hand, companies do need capita l to grow. Before investing or loaning the company money, you would want to know where the current capital spending is going, and why the company is spending so much in this area already.

Donor card

â€Å"Sleep after toil, port after stormy seas, / Peace after war, death after life, / does greatly please. † This is a phrase by Edmund Spenser, a 16th-century poet. He asserted death to be a â€Å"pleasant† thing. But it is not the case for many of us. Death is not so easy. In fact, we are afraid of its pain. In fact, we are afraid of its loneliness. In fact, we are afraid of its irrevocability. And it is much more scary if we feel all those agonies even â€Å"after† our death. I am not going to write about horror movies however, but a true story of brain death. And through the arguments, I want you to realize the significance of the decision: whether to own a donor card. Donor card†¦ I guess most of you already know about it. Thanks to that card, you can save other people without any special skills by providing your organs. That is wonderful. When you watch a moving story of transplantation on a TV program, you may have a feeling that you, too, want to be like that â€Å"warm-hearted† donor. Especially, in case of heart transplantation, the donor must be a â€Å"brain-dead† person, who can no longer maintain life but still has a beating heart. If you are wanted and cannot live anyway, you may think you have a clear resolution. However, remember that you always have to pay something if you try to save others. So let me remind you that the â€Å"warm-hearted† donor is a â€Å"warm-blood-running† dead body. Into a soft and warm body, a knife cuts in, and organs are taken out. If that is all, it may not be a problem. But, the body moves, sheds tears, and even has a possibility of feeling pain. That is the reality. It may be only a spinal reflex, but may not be, too. And it may be only a possibility, but may not be, too. The diagnosis by doctors may be done in a right way, but any human-made criteria and human-performed examinations must not always be perfect. There is a fact that the donor is often anesthetized during the extraction, so that the body will not disturb doctors by moving around. Once we are misjudged in the court of death, we can never be allowed to appeal again. And even if the judgment is done in justice, the prosecution itself is fatal in this court. Once doctors start to examine if you are brain-dead or not, they will try it again and again literally till your death. Needless to say, during that testing, you cannot receive appropriate treatments for your recovery, which means, you are locked in the death court until your tombstone gets upon you. In old days, death was something absolute. We got it suddenly by divine will and we could easily tell if someone was dead or alive. However, today human beings refuse the will with their well-developed technologies. As a result, now they have got an extremely significant role of defining â€Å"death. If someone's brain is dead but heart is alive, is he or she totally dead or not? At what point do we regard the brain to be â€Å"dead? † More fundamentally, what is death indeed? Actually, we can never be sure of the answers. They are beyond our capacity. But we have decided to make the answers. So, today our death is human-made. Contrary to such an obscure definition of death, I have an obvious vision for death. I do not want my last moment to be in an agony of organ extraction. I do not want to admit my family's death when they are still moving. I do not want to leave my death to anyone's discretion. I want nobody to face any unexpected misery. And I am sure that I am not the only one. I know that I am a human being who should equally be saved as the recipients. To make my death like peace after war, I do deny writing my will to be a donor. But still, that is my opinion. The important thing is that you get interested in the issue. Today, you can easily get a donor card. But the action must not be easy. To be a guarantor of life, you must take the risk it deserves. And after distress and uneasiness, torment and bewilderment, if you still reach a conclusion of saving others, you should be proud of your devotion. If you reach a conclusion of saving yourself, you should be proud of your cautiousness. If you do not reach a conclusion, you should be proud of your sincerity to life. If you have never thought about this issue, you can start thinking from this moment. Do you really want to help others? Can you be responsible enough for your decision? How can you make your death after life most pleasant?