Accounting Considerations of Healthcare Mergers Essays

Accounting Considerations of Healthcare Mergers Essays Accounting Considerations of Healthcare Mergers Paper Accounting Considerations of Healthcare Mergers Paper Health care is a necessity not a want. For, people get sick and the hospitals and other health care providers are there to intervene so that the patients’ lives will be prolonged. Yes, prolonged provided the patient has the money   to pay for such health care help. The state has stepped in by saying that not for profit hospitals should not distribute the profits to the stockholders but instead use it to pay for the daily operating expenses of the hospitals. The following paragraphs explains the role of the certified public accountants to help even the playing field between the health care providers and the health care users. BODY ARTICLE 1 The article The Corrosive Combination of Nonprofit Monopolies and U.S. Style Health Insurance: Implications for Antitrust Merger Policy (Richmond, 2007) shows that health care costs are rising. Thus, the world alarm must be turned on to awaken everybody. Further, there ought to be an antitrust investigation into the entire health care process. Meaning that the courts of justice must now take a lawful stand on   the possible antitrust liabilities of the hospitals in terms of concentration. The arguments have heated up because the there is doubt as to   how the not for profit hospitals dictate their hospital bills. For, the courts of law have already decided in 1994 that not for profit hospitals should literally implement their no profits policy. This policy of not for profit means that the profits of the hospitals will be used solely for the payment of the daily hospital operating expenses and costs   and not a single cent will be given to the stockholders of the company. Also, many hospitals have entered into a supracompetitive and supramonopoly of the prices of   their healthcare services. For, the current increases in the prices of healthcare costs is caused by the â€Å"increasing suppy-side market power as a result of hospital consolidations and the growth of provider organizations. Clearly, many quarters in the United States are bent on asking the help of government authorities like the federal antitrust enforcers to finally cut the doings of these hospitals in their tracks now. For, this growing hospital monopoly of dictating what the patients have to pay for their health needs should not be made a mere ‘market’ economy. However, many of the antitrust officers   have been receiving the losing end of the debates over such hospital mergers. To date, the Federal Trade Commission, Department of Justice and the state antitrust enforcers have bonded together to challenge   many proposed hospital mergers. Dismally, their record shows that they have loss seven cases and have not yet won a single case as the formidable healthcare providers. This has prompted the comment that the antitrust officers and their companions are up against a brick wall for having a very uncertain and decreasing future.   However, many have expressed sympathy for the hospitals for increasing their prices in the real world. For these not for profit hospitals have are in a business world and have to survive like the other business organizations too. ARTICLE 2 The article Who says it’s a fair deal(Sweeny, 1999) states that many people have their own biases regarding what is fair and what is an abuse of power or authority. In fact, the Securities and Exchange Commission receive financial statement data that shows the ‘fairness’ of the companies’   presentation of their balance sheet, income statement and the statement of cash flows. However, what may be fair to one party may not be as fair to another party. Meaning, to the hospital increases in health care prices may be fair to the hospitals themselves but could be interpreted by the   lying in and out patients to be too abuse of their pricing powers with the high cost of hospital care nowadays. In reality, these ‘fairness’ opinions are the standard opinions issued by the certified public accountants on clients that they have audited. This means that all the users of the financial statements are being dosed a cotton of assurance by the external auditors that the company is presenting their assets, liabilities, capital revenues and expenses without imposing bias to favor one party to the detriment of the other parties. Definitely, ‘fairness’ should not be construed by the general public as CORRECT or PERFECT   or RIGHT. Admittedly, these ‘fairness’ assurance opinions issued by the external auditors will give a better assurance to the stockholders, the managers, the customers, the companies’ suppliers, the creditors, the companies’ labor unions, the government tax agencies, the government’s regulatory agencies, the employees and the board of directors   a better financial statement to use as reference for their day to day decision making processes. Indeed, an audited financial statement would give better trustworthiness than financial statements that are not audited. For, the shareholders like the stockholders need the financial statements to decide whether to invest more money into the business or hospital or to withdraw their money. For, an investor would definitely not invest his or her hard earned money on a business that does not make the grade. Making the grade means that the revenues of the business or hospital should be more than the costs and expenses of running such outfits. If the reverse happens, then a net loss will surely drive away the current investors as well as the prospectively new investors. The external auditors are COMPULSORILY external certified public accountant who are professionally trained to advise the management of companies on how best to present financial statements ‘fairly’.

Ambivalent Conquest

Ambivalent Conquest An Overview of the Book In the Ambivalent Conquest, the author, Inga Clendinnen examines the Mayan trials initiated by Diego De Landa when he visited the Yucatan in 1561. Landa’s inquisition was motivated by reports of human sacrifice purportedly performed by the Mayans, whom he believed had been converted to Christianity[1].Advertising We will write a custom book review sample on Ambivalent Conquest specifically for you for only $16.05 $11/page Learn More Landa set out to eliminate the pagan practice of sacrifice of young women from a region that was under his control. He had brought Christianity to the natives and instituted a royal court to try Spanish soldiers who had committed crimes against the natives[2]. However, the relapse into pagan worship made him to set up harsh trials against the natives in a bid to root out the practice. Clendinnen attempts to explain Landa’s actions when he served as a rights activist and as an inquisitor. The author uses Landa’s pieces of writing, including the ‘Relacion’, to explore why Landa advocated for justice for torture victims (natives), but later punished the natives who offered human sacrifices[3]. In the book, Clendinnen analyzes the different issues raised by historians and scholars about Landa’s inhumane actions against the natives. She carefully explores the historical contexts, incidents, and controversies surrounding the Mayan culture and way of life. Overall, the book provides a compelling argument on the subject of Landa’s role before and after Yucatan’s Spanish invasion. Clendinnen’s Main Argument The book presents the author’s narrative in a clear and unequivocal manner. The author’s monogram is clear, detailed, and replete with facts. However, the information bountiful information provided makes it difficult to understand the book’s thesis. The book’s chapters, the monogram, and the conclusio n do not explain the author’s central argument. Clendinnen’s main argument relates to her attitude and views about the Mayan culture. The author writes that Landa treated the Maya people with love and thus, felt betrayed when they left Christianity and returned to their heathen practices[4]. Thus, in a bid to correct them, he instituted harsh inquisition trials against them. In the author’s view, Although Landa did not intend to the Maya people, his punishment was unjustifiably severe. She argues that the inquisitions gave Landa another opportunity to redeem the lost souls of people he considered his sons and daughters. Previously, Landa had sought justice for the Maya people who had been tortured by the Spanish military and thus, his inquisition trials were not meant to eliminate them, but rather to save them[5].Advertising Looking for book review on literature languages? Let's see if we can help you! Get your first paper with 15% OFF Learn Mor e This interesting argument underscores the author’s perspectives on Landa’s actions towards the Maya people. She argues that Landa’s actions during the Mayan trials, though very severe at the time compared to other inquisitions, were justified. To reinforce this argument, the author describes the procedures were used during the inquisition and observes that Landa was fair in deciding who to be punished. Moreover, the author seems to believe that Landa had the authority and jurisdiction to oversee the trials. The inquisition was instituted in 1230 C.E. to fight paganism and heathen practices in parts of Europe[6]. It, however, led to the persecution of small religious sects by the Catholic Church. The Dominicans and Franciscans later dominated the inquisition, but received orders from the Papal Bull[7]. At the time, Landa was an appointed Franciscan Order who had arrived in Yucatan in 1549. He initiated the trials in 1561 without waiting for the orders o f the appointed Bishop who was on his way to the Yucatan. The author argues that Landa’s actions were excessively severe and cannot be construed as disciplinary. Methods and Evidence The author uses Landa’s own books on his Yucatan trip to explore his perspective on the inquisition trials. She uses the Landa’s book titled the Relacion de la Cosas de Yucatec to explain Landa’s perspective about the trials and his earlier opposition against the Spanish incursion in Yucatan. This primary source allowed the author to articulate Landa’s perspective on the subject. Clendinnen also presents her narrative through a monograph on Landa’s actions between 1517 and 1570. In the monograph, she provides detailed information and her perspective on this historical subject. Thus, her use of various primary sources, including those authored by Landa lends credence to her analysis of the historical injustices meted against the Maya during Landa’s inquisi tion trials. Moreover, Clendinnen’s monograph on this topic gives important insights into the Mayan culture and life. She presents her perspective in a way that does not criticize prevalent social, religious, and political conditions during this time. Strengths and Weakness of the Book In this book, Clendinnen attempts to explain Landa’s actions when he championed for the rights of the Maya people and when he established trials against them. One of the strengths of this book relates to the author’s use of primary sources of information, including books authored by Landa, to support her argument.Advertising We will write a custom book review sample on Ambivalent Conquest specifically for you for only $16.05 $11/page Learn More As aforementioned, this makes her argument compelling to the reader. Among the sources used is Landa’s ‘Relacion’ in which he explains the rationales for his ambivalent conquest. The author also explores the controversial issues surrounding this conquest. Another major strength of the book is the inclusion of the author’s monograph. The monograph presents the historical facts and perspectives without condemning the Catholic Church, the Spanish military, the Dominicans, or the Franciscans. The monograph is also presented in a clear and readable manner. The narrative captivates the reader, as it is straightforward. However, some aspects of this book make it inadequate. One of the weaknesses of this book is that the author’s thesis is not clear. Although Clendinnen organizes her narrative into different chapters, a monograph, and a conclusion, she does not clearly state her argument from the outset. Her failure to state the book’s thesis made her argument vague and equivocal. Clendinnen at some point writes that the Mexican Provincial Council had by 1555 put in place clear policies and procedures on how inquisitions are conducted, which Landa should have followed[8]. However, she does not provide a relevant citation to support this assertion. Clendinnen portrays Landa as a patriarchal leader whose actions were so severe and inhumane. It is difficult to determine whether the Yucatan leaders were familiar with the Mexican Council’s inquisition order. Despite Clendinnen’s assertion, Landa may not have been familiar with such an order, which explains his inhumane actions. Significance of the Book The book’s account of Landa’s actions reveals the historical injustices meted against the Maya people. It shows Landa’s role in liberating them from the Spanish incursion, his missionary work, and inhumane trials against the natives who had strayed to heathen practices. It underscores Landa’s sincere quest for the revival of the Mayans, which, however, subjected them to torture and inhumane treatment. Bibliography Clendinnen Inga. Ambivalent Conquests: Maya and Spaniards in Yucatan, 1517-1570.Advertisin g Looking for book review on literature languages? Let's see if we can help you! Get your first paper with 15% OFF Learn More Cambridge: Cambridge University Press, 1989. Footnotes Inga Clendinnen. Ambivalent Conquests: Maya and Spaniards in Yucatan, 1517-1570. (Cambridge: Cambridge University Press, 1989), 17 Clendinnen, Ambivalent Conquests, 25 Clendinnen, Ambivalent Conquests, 25 Clendinnen, Ambivalent Conquests, 121 Clendinnen, Ambivalent Conquests, 78 Clendinnen, Ambivalent Conquests, 43 Clendinnen, Ambivalent Conquests, 71 Clendinnen, Ambivalent Conquests, 212

Theory Analysis of Madeline Leininger's Cultural Care Diversity and Essay

Theory Analysis of Madeline Leininger's Cultural Care Diversity and Universality Theory - Essay Example 62). Simplicity/Parsimony It’s argued that this theoretical perspective is not that of an overarching nursing theory, but instead simply offers theoretical insight into the nature of the cultural aspects of the nurse and client relationship without utilizing a reductionist methodology. In further articulating her theoretical perspective, Leidinger advanced a number of simplified terminologies to better convey the theory of cultural diverse care. Within this mode of understanding some of the primary such definitions include the understanding of care as, â€Å"to assist others with real or anticipated needs in an effort to improve a human condition of concern or to face death† and that of cultural care accommodation as, â€Å"creative nursing actions that help people of a particular culture adapt to or negotiate with oth- ers in the healthcare community in an effort to attain the shared goal of an optimal health outcome for client(s) of a designated culture† (Leidi nger pg. 8). These simplified definitions represent core elements of Leidinger’s theoretical perspective.

Terrorist group Al Qaeda Research Paper Example | Topics and Well Written Essays - 1750 words

Terrorist group Al Qaeda - Research Paper Example Many claim that the origins of the group go back to the Soviet invasion of Afghanistan, giving us a glimpse of the basis for the group from its inception. It is basically a stateless army made up of mostly Sunni Muslim’s who are willing to die for their cause. This paper is designed to explain Al Qaeda and to educate the reader about the dangers of the organization and what the global community is doing to protect itself from the radical group moving forward. Numerous attacks have been attributed to Al Qaeda, including embassy bombings, that attacks in Bali, and the horrific events that occurred on September 11, 2001. These, and other events like them, were brazen attacks that the organization proudly took credit for. There have been hopeful signs in recent years, however, of a weakened organization in light of numerous leaders being killed by enemy forces, such as Osama bin Laden. Whereas previously Al Qaeda had a strong leadership at the top that directed nearly movement of its followers, the group today lacks strong top-down management, resulting in many splinter groups that are formed in response (Fariborz, 2010). In addition, many members of Al Qaeda have branched off on their own, opting to carry out their own ideological principles that might be in conflict at some level with the organization as a whole. With all of the signs pointing to a weakened Al Qaeda today, the possibility exits to think that the danger is over, but this would be a mistake. Let us now take a look at the historical basis of Al Qaeda and why the future will most likely see a resurgence in the group purporting acts of terror throughout the world. Going back to the beginning, we know that Al Qaeda began largely as a result of Afghans rising up to fend off the Soviet occupation of Afghanistan. In order to win this war, multitudes of volunteers from across the Middles East arrived to fight in Afghanistan. These individuals were known at the Mujahideen, and they were known to be f ighters that would go to any length to defend their Muslim brothers. Naturally, a movement like this need tremendous capital resources, chief among them money. This is where Osama bin laden entered in. He quickly rose up to the person primarily responsible for bankrolling a new organization whose primary responsibility was infiltrating Mosques around the world to recruit Muslims to join the cause. The Mujahideen, then, more than any other factor, was largely responsible for defeating the Soviets and keeping Afghanistan a sovereign nation (Jones, 2012). With the war over, Osama bin Laden did return to Saudi Arabia, which is where he is from. While there, he worked feverishly in establishing a group that was designed to aid the veterans of the Afghan War. Many of these individuals had now moved on from Afghanistan as to fight in other wars that were going on around the world, all of which was viewed as a fight for the Muslim cause. As Osama bin Laden began to develop this organization , the need for recruiting more fighters and to raise more money became apparent. Out of this resolve was the basis for forming the organization we know today as Al Qaeda. While back in Saudi Arabia, bin Laden began studying on an even deeper level with various radical Islamic thinkers in the region. Many of these clerics and leaders were very interested in what he was doing, and indications are that he was starting to grow an elaborate organization even before the Iraq invasion of Kuwait in 1990.

Mapleland Fiber Network (MFN) Essay Example for Free

Mapleland Fiber Network (MFN) Essay The city of Mapleland, Oregon, which owns and operates its own power utility, built a fiber-optic network to monitor power meters at residents’ homes. The network is called Mapleland Fiber Network (MFN). Because MFN had more capacity than was needed to monitor meters, the city expanded its services to offer access to the network for citybusinesses. The businesses use the network to communicate with each other and to access the Internet. At the MFN headend, which is located with the city government offices, three routers and WAN links connect to the Internet for use by the city. The businesses on MFN also use these routers to reach the Internet. In addition to the business service, MFN also offers cable modem service to homes. A cable modem router at the MFN headend connects to the fiber-optic network. In the city neighborhoods, hybrid fiber-coax nodes bring coax cabling to each street and into the homes for cable modem Internet access. The MFN backbone consists of a fiber-optic Gigabit Ethernet network that runs through the city in a ring topology. The fiber-optic ring connects the hybrid fiber-coax nodes that bring coax cabling to each neighborhood. Also connected to the ring are six data routers. Each router links one or more Mapleland businesses to MFN via simple point-to-point connections. At the business, the fiber-optic network enters the building and connects to a media converter. A UTP cable connects to the media converter and typically to a 100-Mbps Ethernet switch. The switch links the business’s computers and servers in a star opology via UTP cabling. 1. Draw a network map that shows the topology of the MFN and how the main components are connected. 2. What other information would you gather to improve your map and add more detail? 3. Mapleland is considering expanding the MFN to include wireless access for its residences. What additional investigation will you do to prepare for a citywide wireless network? 4. What security concerns do you have for the wireless network?

Technology and the Invasion of Privacy Essay -- Exploratory Essays Res

Technology and the Invasion of Privacy As citizens of America we are all entitled to our rights of privacy. When something threatens this guaranteed privacy we tend to take extra precautions to prohibit prolonged violation. As the advancing world of technology continues to grow and expand, so do the amount of cases involving privacy invasion. Technology drives these privacy-invading crimes; however, crime also drives technology, creating a vicious cycle. Without technology an invader could not enter that of a stranger’s life. Conversely, without technology that same criminal would evade the law enforcers. So does technology protect citizens’ privacy, or does it expose one’s entire life? In regards to this question, one must consider: before the rise of the world of technology, privacy invasion was not a common issue. With this fact in mind it is not difficult to determine where the problem lies: technology threatens privacy. Computers are main technological features that allow criminals to step into unsuspecting victims lives. With a simple piggy-backing program hackers are able to track every keystroke made by the victim. One such program is called spyware, not to be confused with adware, which is often referred to interchangeably with spyware, but is potentially harmless (Louis 15). Spyware, hidden within downloaded software, implants itself deep within a computer’s hard drive, allowing it to track every move made by the user (Louis 16). Once inside a system, spyware can gather e-mail addresses, passwords, and credit card numbers. This gathered information is then transmitted across the internet to the author of the spyware, who then uses the newly gained information to determine which ads should target... ...and more anti-spywares that protect your computers from viruses, and better care taken by individuals (McGuire), Americans can begin to protect themselves from the privacy predators, and hopefully start a trend that will eventually put an end to the vicious cycle of technology vs. privacy.    Works Cited    McGuire, David.   "FTC Sues Spyware Suspects."   Washingtonpost.com Apr 2004. 9 Nov. 2004 <http://www.washingtonpost.com O'Reilly, John.   An Employer's Guide to Surveillance, Searches & Medical Examination.   Toronto: Thomson Canada Limited, 2003. "Protect Yourself Online."   Consumer Reports Sep. 2004:   12-19 Raphael, Louis.   "Spyware: Technology's Version of Big Brother." Computer Technology Review Feb. 2004: 12-16 Stead, Bette Ann.   Privacy and Rights In The Work Place.   Houston: University of Houston, College of Business Administration, 1998.

Intercultural Communication Essay on How Humor Envokes Emotion Essay

There are many factors in which effect one’s sense of humor in each particular region. Certain things and instances may reflect humor in a different way for each individual. Humor also varies in the sex of the individual also, because something a male would find funny a woman would find repulsive or vice versa. In Japan there are several instances in which humor is used either positively or negatively towards its own people. For instance, the Japanese are movie makers in which they convey these messages somewhat clearly in their storylines. They also have literature that stresses some issues of harsh Japanese tradition. Some Japanese films have comic elaboration on such matters such as ethnocentrism, stereotyping, individualism/collectivism and last but not least masculinity and femininity. The way that masculinity and femininity effect Japanese culture is by having the woman take a back seat in power. According to Hofstede’s concepts, they tend to focus more on achievement and success orientated goals instead of family values. The Japanese ratings on masculinity/femininity dimension in 1991 were -238, which indicate the country prefers masculinity over femininity. This to me tells me that because of such a high rating women in this country are under scrutiny because in high masculine cultures it is believed that men should be assertive and the women should be nurturing. Sexual inequality is regarded as beneficial and the quality of life for a woman is disregarded. (Lustig&Koesterp. 27-128) In some cases to show humor they will depict a woman in a room with men present and ask her to leave as a sign to her that it is a men-only meeting, in which case a Japanese man would find this amusing. This would show to another Japanese person that his actions are acceptable to the rigid gender roles they instill. In other cases such as in the work place, family priority isn’t of importance, for instance if a worker asked his boss for time off because his wife is sick or pregnant the boss would laugh in a condes cending way and deny his request. This would be humorous to the Japanese in the sense that it’s funny that the worker would make such an outrageous request, and for not showing any sympathy for the unfortunate. The Japanese culture believes in achievement and ambition in judging someone on their performance and results as a man, instead of having acceptance of equality for all. This in turn is the humor that the Japanese culture find amusing do to their viewpoints on masculinity and femininity.