...regarding clinical quality and care. The health record is also undergoing a radical evolution as more imaging becomes available and digital record keeping becomes the norm. The HIM professional needs to have a clear understanding of how to manage increasingly complex sources of health information. In this paper, we will discuss how the HIM professional should manage the use of paper forms in a hybrid environment in order to maintain the integrity of the health record. We will also compare the strengths and weaknesses of using hybrid records and discuss legal issues that may arise when using hybrid records. Additionally, we will evaluate the “Willow Bend Record Policy” to determine if it protects health information for record storage and destruction of paper and electronic health records based on Kansas state regulations, Medicare Conditions of Participation, and Health Insurance Portability and Accountability Act (HIPAA). The term hybrid health record is used in today’s healthcare environment to describe a format that has both paper based and electronic information. Given that this type of health record is complex in content, it comes with additional requirements in regard to management. This is particularly true when comes to managing patient information into a concise, presentable formation. As HIM professionals, we should also be seeking ways to improve access to information and balancing that access with security. For example, the longitudinal health record is significant as it allows...
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...system is in place for enforcing ethical concerns. There are many regulating bodies that exist that enforce many highly detailed regulations that people within the industry must follow at all times. Throughout history there have been several major accounting scandals that have been followed by new regulation to ensure that these problems do not come up again. CLERP 9 and the Sarbanes-Oxley Act are just a couple of acts that have caused significant changes to the accounting world in recent times. This paper will look at some of the different issues that accountants face as well as some of the regulations that seek to end unethical behavior. Ethical Standards in Accounting Introduction The accounting industry is an always changing and constantly growing industry. Accounting plays a vital role in society and business and up until recently accounting was considered to have some of the highest standards for ethical and moral conduct in business. In recent years there have been many high profile business failures caused by the unethical behavior or accountants and accounting firms. Since some major companies, like Enron were involved in serious financial scandals, there has been a push to increase regulation and oversight over financial reporting. At one time accounting professionals were believed to have the highest integrity of all professionals; however, recent events have caused a loss... View Full Essay Join Now Please login to view the full essay... Essay's Statistics ...
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...Final Course Frequently Asked Questions (FAQs) -------------------------------------------------------------------------------------------------------------------------- 1. When student is admitted for CA Final Course? Student after passing Intermediate/ Professional Education (Examination-II)/ Professional Competence Examination/ Integrated Professional Competence Examination (IPCE)/ Intermediate (IPC) Examination in its entirety can enroll for CA Final Course. Students, who pass IPCE / Intermediate (IPC) Examination in its entirety, are required to register for Final course immediately and start preparation for Final Examination. 2. What is the Final Course registration fee payable by students who passes Integrated Professional Competence Examination (IPCE)/ Intermediate (IPC) Examination? Student who has passed Integrated Professional Competence Examination (IPCE)/ Intermediate (IPC) Examination are required to pay the following fee while registering for Final Course: Admission to Final Course Registration Fee (INR) Registration Fee (US$) After passing IPCE/ Intermediate (IPC) Examination Rs. 10,000/- + Rs. 2,000 towards Article Registration Fee, if not paid earlier 750 + 50 towards Article Registration fee, if not paid earlier 3. What are the eligibility criteria for different scheme to appear in the Final Examination? Eligibility criteria for appearing in the Final examination are given below: Sl. No. Category of Students Eligibility Criteria to...
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...Health Law and Regulations Overview This paper discusses the design of regulation agencies and the roles that they play in health care. There will also be a discussion on the current laws that health care face today, and an analysis on how these laws affect the hospital, clinic or insurer. This paper also includes how the population has little access to health care and an understanding of how HIPPA works and the role that it plays in the health care field. Healthcare The purpose of regulations is the constant need to balance the objectives of enhancing the quality, expanding access, and controlling costs in healthcare. Regulation plays a major role in the healthcare industry and healthcare insurance coverage. Through various regulatory bodies, the Department of Health and Human Services (HHS) protects the public from a number of health risks and provides programs for public health and welfare. Together, these regulatory agencies protect and regulate public health at every level ( Fierce Healthcare, 2014, para. 1). When it comes to health care there are many agencies that play a role in the management of the health care industry such as, Centers for Medicare and Medicaid (CMS) which deals with most of the regulations that deal directly to the healthcare system, they also “provides government subsidized medical coverage through a number of programs: Medicare, Medicaid, and State Children’s Health Insurance program (SCHIP)” (Fierce Healthcare, 2014, para. 2). Health...
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...Health Law and Regulations Paper Veronica Jenkins HCS/544 May 26, 2014 Professor: Kelly Gantt In the health care industry, regulations play an important role “Through various regulatory bodies, the Department of Health and Human Services (HHS) protects the public from a number of health risks and provides programs for public health and welfare” (fiercehealthcare.com). Implementing these two helps protect health care agencies and also regulate public health on every level. “The Centers for Medicare and Medicaid (CMS), founded in 1965, oversee most of the regulations related directly to the healthcare system” (fiercehealthcare.com). CMS provide numerous programs through the government. The health care industry has numerous regulations in healthcare. One example of laws and regulations facing health care is HIPPA. The transformation from paper charts to electronic records raises a great concern in the breach of security. “In addition, interoperability of systems is expected to create yet more breaches, as information is traded between networks. Laptop theft is the most common type of data breach, accounting for 24 percent of reported breaches, according to HHS. Desktop computers were involved in 16 percent of breaches and portable devices such as smart phones were involved in 14 percent” (beckershosiptalreview.com). Human and Health Service (HHS) require individual to notify patients when their information was breach. “The regulations, developed...
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...COST AND MANAGEMENT ACCOUNTANTS REGULATIONS, 1980 CONTENTS CHAPTER I Preliminary 1. Short title 2. Definitions 3. Forms 4. Notice to members CHAPTER II Members of the Institute 5. Register 6. Admission of members 7. Certificate of practice 9. Fees 10. Particulars to be supplied by members CHAPTER III Election to the Council 11. Date of election 12. Members entitled to vote 12.A. Election Commission 12.B. Appointment of Returning Officer 13. Procedure for election 13.A. List of the nominated Candidate 14. Scrutiny 14.A. Publication of list of validly nominated candidates 15. Withdrawal 15.A. Uncontested Election 15.B. Publication of list of Contesting Candidates 16. Death or cessation of membership before election 17. Election 17.A. Counting of Votes 18. Determination and declaration of election results 19. Nominations 20. Casual vacancies 21. Notification of election results 22. Disputes 23. Disciplinary action against members in relation to elections CHAPTER IV Meetings and Proceedings of the Council 24. Meetings of the Council 25. Notice of meeting 26. Special meetings 27. Presiding over meetings 28. Quorum at meeting 29. Adjournment of meeting 30. Procedure of transaction of business 31. Passing of resolutions at meetings 32. Records of minutes 33. Absence of members of the Council from Bangladesh CHAPTER...
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...Business Entities, Laws and Regulation Paper Earnestine Pearson BUS/415 April 23, 2012 Tony Cardillo A entrepreneur according to Cheeseman, 2010, “is a person who forms and operates a business” (p. 250). In opening and starting a business, an individual will have to decide what type of business to form, and if he, she, or they is qualified to do. Individuals must also be able to determine the different forms of business organizations. These forms include: sole proprietorship, general partnership, limited partnership, limited liability partnership, and corporation. According to Cheeseman, 2010, “the selection of business forms has many factors to depend on. Factors including the ease of cost of formation, the capital requirements of the business, the flexibility of management decisions, government restrictions, personal liability, tax consideration, and the like” (p,250). In this paper, I will also discuss three scenarios: Business Professional Practices, the Extermination Business, and the Construction scenario. I will discuss the business entity of each scenario, the taxation of each scenario, taking charge, liability issues that each business must consider, identify the laws and regulations, and risk associated with each scenario. Professional Practice This scenario is about two friends Akiva and Tara who wants to open a birth clinic together. They have both completed all of their educational and experimental requirements of becoming obstetricians. Before they...
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...in the tax research process. 3. Explain how the facts influence tax consequences. 4. Identify the sources of tax law and assess the authoritative value of each. 5. Consult tax services to research an issue. 6. Apply the basics of Internet-based tax research. 7. Use the citator to assess authorities. 8. Describe professional guidelines that CPAs in tax practice should follow. 9. Prepare work papers and communicate to clients. Areas of Greater Significance Since this will usually be a student’s first exposure to tax research, the importance of the facts to the tax results, federal tax services and the citator should be discussed. The widespread use of Internet-based databases for tax research makes this means of tax research much more important. An effort should be made to introduce Internet-based searches to the students if at all possible. The text discusses two types of professional guidelines for CPAs in tax practice. Areas of Lesser Significance In the interest of time, the following areas may be omitted: Sample work papers and client letter (Appendix A). Problem Areas for Students The following areas may prove especially difficult to students: 1. Understanding how to use the tax services and citators. 2. Learning the authoritative value of each source of tax law. Highlights of Recent Tax Law Changes • For revenue rulings (and other IRS pronouncements)...
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...Business Entities, Laws, and Regulations Paper LAW/421 Business Entities, Laws, and Regulations Paper According to Melvin (2011) all business ventures operates as a legalized form of business entity. When owners and managers of a business have knowledge of the structure, advantages and risk that each form of business entity involved then business for this particular group, will more effective at concentrating on business opportunities and taking advantage of them while limiting potential liability. These paper will giving examples of three different scenarios where owner have specific plans for each business and of these examples the fallowing step will be touch: a) the business entity that represents the best choice for each business, taking control, taxation, and liability issues into consideration; (b) identify laws and regulations each particular business must consider in starting the business; and (c) identify risks against which each particular business must protect itself. Restaurant/Bar Business Scenario Restaurant/bar business: Lou and Jose plan to open a sports bar and restaurant where customers socialize and watch sporting events on large-screen TVs that hang around the bar. They do not have much money, but they do have Miriam, a wealthy investor who does not have time to participate actively in the business, but wants to provide capital to start the business in return for a percentage ownership. According to Melvin (2011) Limited Liability Partnership...
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...have occurred elsewhere and sparked large scale investigation and media scrutiny. In all of these corporate failures, the level or absence of disclosure has had a lot to do with the unexpectedness of the collapse. This paper analyses the HIH collapse within a Foucaldian framework to demonstrate the need for accountants and auditors to work together so as to avoid criticism of the profession arising from unexpected corporate failures in the future. INTRODUCTION The purpose of this paper is to analyse the collapse of HIH and the role of its auditor, Andersen, within a Foucauldian framework encompassing archeology and genealogy of power and knowledge. The mythical Jedi force is used as a metaphor for power attained by the accounting profession through its claim to superior knowledge and skill to be applied in the public interest. Accordingly, the force includes professional ethics. The dark side is used as a metaphor for the collapse of HIH because accounting standards and practices, the accounting profession's power base, were used to conceal impending collapse resulting in the escalation of losses to policy holders, creditors and the general public. Regulatory responses to the Royal Commission into the collapse of HIH are viewed for purposes of this paper as the return of the Jedi in that the Corporate Law Economic Reform Programme (CLERP 9) proposals are aimed at strengthening corporate governance including auditor...
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...PROFESSIONAL ETHICS AND CODE OF CONDUCT The Institute of Cost and Management Accountants of Bangladesh ICMA Bhaban, Nilkhet, Dhaka-1205. C:\Documents and Settings\All Users\Documents\Code-of-ethics-Rashid.doc Page 1 of 22 Foreword The Institute of Cost and Management Accountants of Bangladesh (ICMAB) is pleased to publish the Professional Ethics and Code of Conduct in a book-let form. For continued growth and development of the profession, professional ethics and code of conduct is a pre-requisite. No profession can develop and can enhance its acceptability in the society without having its ethics and code of conduct. We hope that this will definitely enhance the importance and image of the profession and member of the Institute shall be bound to follow this ethics & code of conduct. Despite many twists and turns in the global economic scenario we have tried our best to keep up with the ever –changing economic events taking place within and outside our country particularly in the social, economic, financial and corporate environment. Our role and responsibility as Cost and Management Accountants and also as Cost Auditor has increased manifold requiring enhancement of our knowledge, skill and efficiency to face the challenges of dynamic business environment, where ethics & code of conduct can help perform our duties with more perfection and satisfaction. Md. Abdul Aziz, FCMA President ICMAB C:\Documents and Settings\All Users\Documents\Code-of-ethics-Rashid...
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...Project in Professional Roles and Values Task 1 Herlinda Garcia Western Governors University Professional Roles & Values Project Intro A. Functional Differences (Cherry & Jacob, 2014) chpa4 https://wgu.vitalsource.com/#/books/978-0-323-101097/cfi/6[s2]/12 The task directions for this prompt are to create a professional mission statement that showcases a professional development plan by doing the following: A. Explain the functional differences between a regulatory agency, such as a board of nursing (BRN), and a professional nursing organization (PNO) as it pertains to your professional nursing practice. The rubric prompt for a score of (4) is to provide a logical explanation, with substantial detail, of the functional differences between a regulatory agency, such as a BRN, and a PNO as it pertains to the candidate’s professional nursing practice. My advice is that this task prompt is looking for your understanding of the differences between regulatory agencies such as the Board of Nursing in your state, your State Nursing Practice Act (which is state law) and professional nursing organizations such as the American Nurses Association with their Code of Ethics (which is not law, but serves as a nursing standard upon which all American nurses may base their professional behavior and actions). Your state NPA or BRN and the Nursing Code of Ethics could be referred to in this section. If so, be sure to cite and reference them. Make sure you are discussing...
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...purpose of this paper is to discuss how globalization has impacted Human Resource Management. Globalization is a term in business that refers to the integration of an organization's operations, processes and strategies into diverse cultures, products, services and ideas. Globalization has impacted Human Resource Management in several areas of the business world such as dealing with diversity, pushing for a professional development, greater emphasis on training, and the management of regulations across jurisdictions. Because of its emphasis on diversity, globalization has a deep impact on the way companies manage their employees. Understanding the effects of globalization on human resources can help managers to better equip their organizations for the increasingly global business environment. Diversity Recruitment With the increase of globalization, companies of all sizes are now interacting with customers and shareholders from diverse cultures, languages and social backgrounds. In response, many human resources managers seek to hire employees from equally diverse backgrounds. Companies engaging in this diversity recruitment recognize the value of having people on staff that their customers can relate to, and they know that having a team of diverse people contributes to the range of ideas and influences within the organization. Push for Professional Development A further effect of globalization on HR management is a push for professional development. Professional development is...
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...Ethical Vignette Paper 1 Liberty University Abstract As a Professional Counselor in the United States of America there are regulations in each state regarding being a mandated reporter. For instance, duty to warn, duty to report and learning when to breach confidentiality will be discussed in this paper. This particular paper summarizes the video, Legal and Ethical Issues for Mental Health Professionals, Vol. 1: Confidentiality, Privilege, Reporting and Duty to Warn (2008), ACA Code of Ethics (2005) and Virginia Board of Counseling state board rules/regulations that applies to confidentiality, privilege, reporting and duty to warn. As future Licensed Professional Counselor, a demonstration of how the state of Virginia Board of Counseling’s board rules/regulations will be applied to my future practices as a professional counselor. After reviewing the video there are legalities and clinical judgment’s a Licensed Professional Counselor must be aware of when rendering services in the mental health field (www.psychotherapy.net). Psychotherapy.net (2008) video discussed different steps were discussed such as duty to report, confidentiality, and privilege to discuss a client’s information. As mandated reporters, health care providers and mental health providers must report all forms of child and elderly abuse. The video presentation provided a case in which a child was brought into the emergency room by his foster mother and he had quarter-size bruises on his arms, the...
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...UNIVERSITY OF SUNderland Department OF COMPUTING, Engineering AND TECHNOLOGY |MODULE CODE: |CITM03 | |MODULE TITLE: |Electronic Commerce | |MODULE ASSESSOR: |Albert Bokma | |ASSESSMENT: |1 of 2 | |TITLE OF ASSESSMENT: |The Challenges of Cloud Computing for Enterprises | |MODERATED: |February 2011 | | |(pending) | PLEASE READ ALL INSTRUCTIONS AND INFORMATION CAREFULLY. This assignment contributes 50% to your final module mark. Please ensure that you retain a duplicate of your assignment. We are required to send samples of student work to the external examiners for moderation purposes. It will also safeguard in the unlikely event of your work going astray. THE FOLLOWING LEARNING OUTCOMES WILL BE ASSESSED: | |Knowledge of: ...
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