Medical Coding
1. This is a 25-year-old female status post assault. The patient sustained a C5 compression fracture. MRI scan showed compression with evidence of posterior ligamentous injury. The patient was subsequently set up for the surgical procedure. The procedure was described in detail, including the risks. The risks included but not limited to bleeding, infection, stroke, paralysis, death, cerebrospinal fluid (CSF) leak, loss of bladder and bowel control, hoarse voice, paralyzed vocal cord, death, and damage to adjacent nerves and tissues. The patient understood the risks. The patient also understood that bank bone instrumentation would be used and that the bank bone could collapse and the instrumentation could fail or break or the screws could pull out. The patient provided consent.
The patient was taken to the OR. The patient was induced. Endotracheal tube was placed. A Foley was placed. The patient was given preoperative antibiotics. The patient was placed in slight extension. The right neck was prepped and draped in the usual manner. A linear incision was made over the C5 vertebral body. The platysma was divided. Dissection was continued medial to the sternocleidomastoid to the prevertebralfascia. This was cauterized and divided. The longus colli was cauterized and elevated. The fracture was visualized. A spinal needle was used to verify location using fluoroscopy. The C5 vertebral body was drilled out. The bone was saved. The disks above and below were removed. The posterior longitudinal ligament was removed. The bone was quite collapsed and fragmented. Distraction pins were then packed with bone removed from the C5 vertebral body prior to implantation. A plate was then placed with screws in the C4 and C6 vertebral bodies. The locking screws were tightened. The wound was irrigated. Bleeding was helped with the bipolar. The retractors were removed. The incision was approximated with simple interruptedVicryl. The subcutaneous tissue was approximated and skin edges approximated subcuticularly. Steri-Strips were applied. A dressing was applied. The patient was placed back in an Aspen collar. The patient wasextubated and transferred to recovery.
QUESTION: The code reported for the anesthesiologist service was 00060-P3-AA
Is this correct?
True or False
What is the correct code?
2. INDICATIONS: The patient is a 9-year-old male brought to the emergency room by his father. He was helping his father hang a mirror in the bedroom when it fell and shattered. The boy suffered lacerations on his left hand and left leg.
PROCEDURE: The patient was placed on the table in supine position. Satisfactory anesthesia was obtained. The area was prepped, and attention to the deeper laceration of the left palm of the hand was rst. A layered repair was performed and the 5.1-cm laceration was closed successfully with sutures. The lacerations on the lower extremity, a 2-cm laceration on the left leg at the base of the patella and a 3-cm laceration on the left shin, were successfully closed with 4-0 Vicryl as well. The patient tolerated the procedures well and was transported to the recovery room.
QUESTION: The procedure codes reported are: 12040-LT, 12003-51-LT
Is this correct?
True or False
What is the correct code?
3. Pt is a 37-year-old female hurt during a waterskiing accident. She was performing in a ski show at Water World Adventure Park when she came off the ski jump ramp in the wrong angle and hit the water unevenly, twisting her knee. Her physician, Dr. Faslzone, ordered her to use a wheelchair for the next?6 weeks.
I delivered a standard wheelchair with fixed full-length arms and swing-away, detachable footrests to the patient’s home. I spent 20 minutes instructing the patient on the proper way to use the chair, transfer from the chair to standard furniture and back, and transfer to other function furniture, including the toilet and the bed. She was instructed on how to stop and start the chair with the least amount of strain on her upper extremities and how to apply the brakes. Patient stated she clearly understood all instructions.
DX: Torn meniscus, lateral, bucket-handle, left knee?
P: Patient given instruction booklet and technical support number
QUESTION: The principal diagnosis code reported for this encounter is: S83.252A
Is this correct?
True or False?
What is the correct code?
In: Nursing
Question: Can I get the code in Java for this assignment to compare? Please and thank you.
Can I get the code in Java for this assignment to
compare? Please and thank you.
Description
Write a Java program to read data from a text file (file name given
on command line), process the text file by performing the
following:
Print the total number of words in the file.
Print the total number of unique words (case
sensitive) in the file.
Print all words in ascending order without
duplication.
Print all line(s) with line number(s) of the file
where a specific phrase is found. You must prompt the user to enter
a specific phrase to search for. Under each output line indicate
the location(s) of the first character of the matched phrase (refer
to the Sample Ouput below).
After outputting results keep prompting user until the
user enters EINPUT.
You must enter a multi-line comment before EACH method declaration.
In the comment you must provide a small description of this method.
Follow the template below:
/**
* <write your description of method here>
* @param <parameter name here> <write description of
parameter is here>
* @return <write description of what is returned here>
*/
You must handle all Exceptions appropriately:
Must output an appropriate message.
Must put the program into a state in which the user can recover
from or exit if necessary.
There must be at a minimum the following methods:
Name: main
Description: The main method should do the following.
Retrieve the file name from the command line.
The program should exit if the file does not exist or if the file
name is not given on the command line. When exiting the program
should print the message “File does not exist.”
If the file exists the main method should call the processFile
method. Any data that is needed from the main method must be passed
to the processFile method via its parameters. See processFile
method below.
Name: processFile
Description: The processFile method should read the contents of the
file. The processFile method should print out the following:
Print the total number of words in the file.
Print the total number of unique words (case sensitive) in the
file.
Print all words in ascending order without duplication.
Once the information above is printed to the console the
processFile method should call the search method. Any data that is
needed from the processFile method must be passed to the search
method via its parameters.
Name: search
Description: The search method should prompt the user for a search
phrase. Given the search phrase the search method should search
each line in the file for the location of the phrase on each line.
If the search phrase is not found on a line then just go to the
next line. The search method must find every occurrence of the
phrase on a line. The search method should print the line number,
the line and the location of the search phrase (“use ^”). After all
lines have been searched the search method then prompts the user to
enter another search phrase. The search method does not exit until
the user enters the phrase EINPUT.
random.txt file
Her old collecting she considered discovered.
So at parties he warrant oh staying. Square new horses and put
better end.
Sincerity collected happiness do is contented.
Sigh ever way now many. Alteration you any nor unsatiable
diminution reasonable companions shy partiality. Leaf by left deal
mile oh if easy.
Added woman first get led joy not early jokes.
Are own design entire former get should.
Advantages boisterous day excellence boy. Out between our two
waiting wishing.
Pursuit he he garrets greater towards amiable so placing.
Nothing off how norland delight. Abode shy shade she hours forth
its use.
Up whole of fancy ye quiet do. Justice fortune no to is if winding
morning forming.
In: Computer Science
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1. |
The ability of an English speaker to know the difference between "John hit the ball" and "the ball was hit by John" relies most heavily on the component of language called
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2. |
An individual has developed a program to teach English to children entering school who only speak Spanish. She did this by learning about the culture of the children and determining what training approaches worked best in that culture. This is an example of
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3. |
Which of the following is a major problem with using "wild children" such as the boy of Aveyron or even Genie to address the issue of the inherent nature of language?
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4. |
Chomsky revolutionized the study of language and language development by changing the focus from
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5. |
Which of the following goals would fit the focus of a domain-general cognitive approach to the study of language development?
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6. |
How would a constructivist such as Piaget explain language development?
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7. |
Which of the following findings would lend support to a language specific module in humans?
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8. |
Which of the following theories of language development would fit most best into the formalist view?
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9. |
How do the connectionists explain how a child learns to use the rules of language without acquiring the rules either explicitly or implicitly?
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10. |
You believe that language is acquired from the feedback an infant receives for making different sounds. Specifically, if an English-speaking infant makes English speech sounds they will be rewarded and not when they make sounds from other languages. Your views fit best into the framework called
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11. |
Which theoretical framework for language development would emphasize checking perceptual (e.g., hearing) and general cognitive (e.g., memory) abilities of a young child who manifests a problem with language?
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12. |
Which of the following methods of data collection would be the best approach if you wished to determine if children could learn the rules of language by attending to the speech inputted to them?
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In: Psychology
CASE 3.9
Walmart de Mexico
Sam Walton was born on March 29, 1918, in Kingfisher, Oklahoma, a small town 50 miles northwest of Oklahoma City. Sam’s father, a farmer, struggled to support his family during the Great Depression. The Walton family hopscotched around the country before finally settling in Missouri where Sam graduated from high school. After obtaining a degree in economics from the University of Missouri, Sam went to work as a management trainee with J.C. Penney Company at a monthly salary of $75. Following the outbreak of World War II, Sam enlisted in the U.S. Army and served until 1945.
Upon returning to civilian life, Sam Walton borrowed money from his father-in-law to purchase a small retail store in northern Arkansas. Walton purchased additional stores in Arkansas, Kansas, and Missouri over the following years. In 1962, Walton opened the first store branded as a “Wal-Mart” in Rogers, Arkansas, 10 miles from Bentonville, which would become the company’s corporate headquarters. Walmart expanded its operations across the continental United States over the next three decades. In 1992, the year Sam Walton died, Walmart surpassed Sears to become the largest retailer in the United States.
By 2012, Walmart employed over two million people, making it the world’s largest private employer. In that same year, four members of Sam Walton’s family ranked among the top 10 of the Forbes 400, the 400 wealthiest individuals in the United States.1 Those individuals, with a collective wealth of more than $100 billion, included his three surviving children and the widow of his son, John Walton, a former Green Beret who was awarded the Silver Star for heroism during the Vietnam War.
The Lowest Prices Anytime, Anywhere!
Walmart’s incredible growth was due to the hypercompetitive business model developed by Sam Walton. The central tenet of Walton’s business plan was the motto that he adopted for his company, “The Lowest Prices Anytime, Anywhere!” Walton reasoned that if he undercut the prices charged by his competitors, his company would generate sufficient sales volume to realize significant economies of scale. The most important of those economies of scale would be purchasing merchandise in bulk quantities at discounted wholesale prices that were not available to other retailers.
Walton’s simple business plan worked to perfection as Walmart routinely dominated the geographical markets that it entered. The ultimate result of Walmart’s alleged “predatory” business model was to drive large numbers of small retailers, including pharmacies, groceries, and general merchandise stores, out of business. In an op-ed piece written for the New York Times, Robert Reich, former Secretary of the U.S. Department of Labor, observed that Walmart “Turns main streets into ghost towns by sucking business away from small retailers.”2
In the early 1990s, Walmart became an international company when it opened retail outlets in Mexico and Canada. After replicating its successful business model in those countries, Walmart extended its operations outside of North America. Within two decades, approximately one-fourth of the company’s sales were produced by its 6,000 retail stores in more than two dozen countries scattered around the globe.
To date, Mexico has easily been Walmart’s most successful international venture. Walmart quickly seized control of the retail industry in that country by taking away large chunks of a market share previously held by domestic retailers that had operated in the country for decades. By 2012, Walmart’s Mexican subsidiary, Walmart de Mexico, was Mexico’s largest retailer and that nation’s largest private employer.
Bribery Allegations
In April 2012, an article published by the New York Times, “Vast Mexico Bribery Case Hushed Up by Wal-Mart After Top-Level Struggle,” reported that Walmart had routinely bribed government officials to obtain building permits and other business licenses required by Mexican law. A former Walmart de Mexico officer testified that the bribes allowed the Mexican subsidiary “to build hundreds of new stores so fast that competitors would not have time to react.”3 The Pulitzer Prize-winning article in the New York Times, which was the culmination of an 18-month long investigation, insisted that the bribes violated the Foreign Corrupt Practices Act of 1977 (FCPA). The article also accused Walmart’s senior management of concealing those bribes from U.S. law enforcement authorities.
Walmart’s senior executives learned of the bribes being paid by their company’s Mexican subsidiary in late 2005 and immediately launched an investigation. “Wal- Mart dispatched investigators to Mexico City, and within days they unearthed evidence of widespread bribery. . . . They also found documents showing that Wal-Mart de Mexico’s top executives not only knew about the payments but had taken steps to conceal them from Wal-Mart’s headquarters in Bentonville, Ark.”4
Following the discovery of the bribes, Walmart’s senior executives disagreed on how to address the problem. The New York Times article reported that Walmart’s management ultimately decided to resolve the matter quietly and internally. That goal was achieved by placing the Walmart de Mexico executive who had allegedly authorized the bribes in charge of the ongoing investigation of them. The investigation ended shortly thereafter. The subsequent internal report noted that “There is no clear evidence or clear indication of bribes paid to Mexican government authorities with the purpose of wrongfully securing any licenses or permits.”5
The former FBI agent who served as Walmart’s director of corporate investigations found the internal report inadequate. “The report was nonetheless accepted by Wal- Mart’s leaders as the last word on the matter.”6 Walmart’s senior executives informed the U.S. Department of Justice that their company may have violated the FCPA only after they had learned of the ongoing investigation by the New York Times.
The author of the New York Times article charged that Walmart’s “relentless pursuit of growth” had compromised its commitment to the “highest moral and ethical standards.”7 A follow-up article in the New York Times in December 2012, “How Wal-Mart Used Payoffs to Get Its Way in Mexico,” described the methods used by
Walmart de Mexico to gain an unfair advantage over its competitors. That article also dismissed the suggestion that Walmart was a “victim” of a corrupt business culture in Mexico that obligated companies to bribe governmental officials.
The Times’ investigation reveals that Wal-Mart de Mexico was not the reluctant victim of a corrupt culture that insisted on bribes as the cost of doing business. Nor did it pay bribes merely to speed up routine approvals. Rather, Wal-Mart de Mexico was an aggressive and creative corrupter, offering large payoffs to get what the law other-wise prohibited. It used bribes to subvert democratic governance—public votes, open debates, transparent procedures. It used bribes to circumvent regulatory safeguards that protect Mexican citizens from unsafe construction. It used bribes to outflank rivals. 8
After reporting the potential FCPA violations to the U.S. Department of Justice in December 2011, Walmart instructed its audit committee to use “all resources necessary” to “aggressively” investigate the company’s “FCPA compliance” not only in Mexico but worldwide. The audit committee hired KPMG and a major law firm to assist in the forensic investigation.10 Walmart’s board also created a network of international “FCPA compliance directors” that would report to a Bentonville-based “Global FCPA Compliance Officer.” In an April 2012 press release that addressed the bribery allegations made by the New York Times, Walmart officials declared that “We will not tolerate non-compliance with the FCPA anywhere or at any level of the company.”11
Since 2012, Walmart officials have discussed the status of the ongoing internal and external FCPA investigations in their company’s periodic registration statements filed with the SEC. Those disclosures have consistently warned the investing and lending community that it is “probable” that Walmart will eventually incur a loss stemming from the alleged FCPA violations but that the amount of the loss can- not be “reasonably estimated.” Nevertheless, company management reports that the expected loss is unlikely to have a “material adverse” effect on Walmart’s operations. The company also regularly discloses the cumulative cost that it has incurred in connection with its internal FCPA investigation. By early 2016, that figure had topped $600 million. Finally, the company’s interim reports on the FCPA matter reveal that potential FCPA violations have been uncovered within the company’s operations in countries other than Mexico, including Brazil, China, and India.
There has been widespread speculation in the business press concerning the ultimate outcome of the joint SEC and U.S. Department of Justice investigation of Walmart’s alleged FCPA violations. Much of that speculation has focused on the magnitude of the monetary fines the federal agencies might levy on Walmart. Many observers believe that those fines could surpass the $450 million in FCPA-related fines imposed on the German engineering and electronics firm Siemens AG in 2008.
The FCPA: From Watergate to Walmartgate
Walmart’s widely publicized FCPA problems refocused attention on the origins and nature of that federal statute. The FCPA was a by-product of the scandal-ridden Watergate era of the 1970s. During the Watergate investigations, the Office of the Special Prosecutor uncovered large bribes, kickbacks, and other payments made by U.S. corporations to officials of foreign governments to initiate or maintain business relationships.
Widespread public disapproval compelled Congress to pass the FCPA, which criminalizes most such payments.12 The FCPA also requires U.S. companies to maintain internal control systems that provide reasonable assurance of discovering improper foreign payments. In a 1997 Accounting and Auditing Enforcement Release, the Securities and Exchange Commission (SEC) highlighted the importance and need for the accounting and internal control requirements embedded in the FCPA.
The accounting provisions [of the FCPA] were enacted by Congress along with the anti-bribery provisions because Congress concluded that almost all bribery of foreign officials by American companies was covered up in the corporations’ books and that the requirement for accurate records and adequate internal controls would deter bribery.13
In the two decades following the passage of the FCPA, the SEC seldom charged U.S. companies with violating its provisions. In fact, in 1997 when the SEC filed FCPA- related charges against Triton Energy Ltd., an international oil and gas exploration company, more than 10 years had elapsed since the federal agency’s prior FCPA case. At the time, the SEC conceded that the filing of the FCPA charges against Triton Energy was intended to send a “message” to U.S. companies that “it’s not O.K. to pay bribes as long as you don’t get caught.”14 At the same time, an SEC spokesperson predicted that his agency would be filing considerably more FCPA charges in the future.15
The SEC was true to its word. By 2015, the SEC was investigating potential FCPA violations by 74 public companies. Those companies included such prominent firms as Bristol-Myers Squibb, Cisco Systems, Halliburton, United Technologies, and Wynn Resorts. The World Bank has reinforced the need for the SEC and other global law enforcement agencies to rein in corporate bribery since it estimates that more than $1 trillion in bribes are paid annually in the U.S. alone.16
The FCPA is not without its critics. Many corporate executives have complained that the federal statute places U.S. multinational companies at a significant competitive disadvantage to multinational firms based in countries that have do not have a comparable law. Those same executives also find the recent “overzealousness” in prosecuting alleged FCPA violators inappropriate. “We are seeing companies getting scooped up in aggressive enforcement actions and investigations. A culture of overzealousness has grabbed the Justice Department. The last time I checked, we were not living in a police state.”17 In response to that complaint, a representative of the U.S. Department of Justice observed, “This is not the time for the United States to be condoning corruption. We are a world leader and we want to do everything to make sure that business is less corrupt, not more.”18
To date, the FCPA has not had a significant impact on the auditors of SEC registrants. An audit firm has been named in only one FCPA complaint filed by the SEC. In that case, a representative of KPMG’s Indonesian affiliate was charged with paying a bribe to a governmental official to reduce the tax bill of its client. The KPMG affiliate settled the charge by agreeing to a cease and desist order but was not fined.19 As the FCPA complaint against Walmart unfolded, a reporter for the Reuters international news service noted that it was unlikely that Ernst & Young, Walmart’s longtime auditor, would become a target of that investigation.
In fact, the FCPA has created a new revenue stream for the major accounting firms that serve as the auditors of most SEC registrants. For example, Deloitte’s website lists “Foreign Corrupt Practices Act Consulting” as an ancillary service that it provides to public companies.
Our Foreign Corrupt Practices Act (FCPA) Consulting practice helps organizations navigate FCPA risk and respond to potential violations. Utilizing the network of Deloitte member firms and their affiliates including their forensic resources in the United States, Canada, Europe, Russia, Africa, Latin America, and Asia, we have worked on a variety of FCPA engagements including investigations, acquisition due diligence, and compliance program implementation and assessments in over fifty countries for some of the world's leading companies
Identify control activities that Walmart could have implemented for Walmart de Mexico and its other foreign subsidiaries to minimize the likelihood of illegal payments to government officials. Would these control activities have been cost-effective?
What responsibility, if any, does an accountant of a public company have when he or she discovers that the client has violated a law? How does the accountant’s position on the company’s employment hierarchy affect that responsibility, if at all? What responsibility does an auditor of a public company have if he or she discovers illegal acts by the client? Does the auditor’s position on his or her firm’s employment hierarchy affect this responsibility?
Does an audit firm of an SEC registrant have a responsibility to apply audit procedures intended to determine whether the client has complied with the FCPA? Defend your answer.
If the citizens of certain foreign countries believe that the payment of bribes is an acceptable business practice, is it appropriate for U.S. companies to challenge that belief when doing business in those countries? Defend your answer.
In: Accounting
Note: This problem is for the 2018 tax year.
Logan B. Taylor is a widower whose wife, Sara, died on June 6, 2016. He lives at 4680 Dogwood Lane, Springfield, MO 65801. He is employed as a paralegal by a local law firm. During 2018, he had the following receipts:
| Salary | $ 80,000 | |||
| Interest income— | ||||
| Money market account at Omni Bank | $300 | |||
| Savings account at Boone State Bank | 1,100 | |||
| City of Springfield general purpose bonds | 3,000 | 4,400 | ||
| Inheritance from Daniel | 60,000 | |||
| Life insurance proceeds | 200,000 | |||
| Amount from sale of St. Louis lot | 80,000 | |||
| Proceeds from estate sale | 9,000 | |||
| Federal income tax refund (for 2017 tax overpayment) | 700 |
Logan inherited securities worth $60,000 from his uncle, Daniel, who died in 2018. Logan also was the designated beneficiary of an insurance policy on Daniel's life with a maturity value of $200,000. The lot in St. Louis was purchased on May 2, 2013, for $85,000 and held as an investment. As the neighborhood has deteriorated, Logan decided to cut his losses and sold the lot on January 5, 2018, for $80,000. The estate sale consisted largely of items belonging to Sara and Daniel (e.g., camper, boat, furniture, and fishing and hunting equipment). Logan estimates that the property sold originally cost at least twice the $9,000 he received and has declined or stayed the same in value since Sara and Daniel died.
Logan's expenditures for 2018 include the following:
| Medical expenses (including $10,500 for dental) | $11,500 | |||
| Taxes— | ||||
| State of Missouri income tax (includes withholdings during 2018) | $4,200 | |||
| Property taxes on personal residence | 4,500 | 8,700 | ||
| Interest on home mortgage (Boone State Bank) | 5,600 | |||
| Contribution to church (paid pledges for 2018 and 2019) | 4,800 |
Logan and his dependents are covered by his employer's health insurance policy for all of 2018. However, he is subject to a deductible, and dental care is not included. The $10,500 dental charge was for Helen's implants. Helen is Logan's widowed mother, who lives with him (see below). Logan normally pledges $2,400 ($200 per month) each year to his church. On December 5, 2018, upon the advice of his pastor, he prepaid his pledge for 2019.
Logan's household, all of whom he supports, includes the following:
| Social Security Number | Birth Date | |
| Logan Taylor (age 48) | 123-45-6787 | 08/30/1970 |
| Helen Taylor (age 70) | 123-45-6780 | 01/13/1948 |
| Asher Taylor (age 23) | 123-45-6783 | 07/18/1995 |
| Mia Taylor (age 22) | 123-45-6784 | 02/16/1996 |
Helen receives a modest Social Security benefit. Asher, a son, is a full-time student in dental school and earns $4,500 as a part-time dental assistant. Mia, a daughter, does not work and is engaged to be married.
Federal income tax of $4,500 was withheld from Logan's wages.
Required:
Determine the Federal income tax for 2018 for Logan by providing
the following information that be reported on Form 1040, Schedule A
Schedule D, and Form 8849. Complete the tax advice letter.
Make realistic assumptions about any missing data.
If Logan has any overpayment on his income tax, he wants the refund sent to him.
Assume that the proper amounts of Social Security and Medicare taxes were withheld.
Enter all amounts as positive numbers.
If an amount box does not require an entry or the answer is zero, enter "0".
When computing the tax liability, do not round your immediate calculations. If required round your final answers to the nearest dollar.
2. Calculate taxable gross income.
$
3. Calculate the total adjustments for
AGI.
$
4. Calculate adjusted gross income.
$
5. Calculate the greater of the standard
deduction or itemized deductions.
$
6. Calculate total taxable income.
$
7. Calculate the income tax liability.
$
8. Calculate the total tax credits
available.
$
9. Calculate total withholding and tax
payments.
$
10. Calculate the amount overpaid
(refund):
$
11. Calculate the amount of taxes owed:
$
In: Accounting
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Analysis of Changes in Profitability and Growth: Cisco Systems, Inc. 1 By any stretch of the imagination, Cisco System s (CSCO) has been a strong growth company. A darling of the Internet boom of the late 1990s, it was one of the few technology companies tied to the Internet and telecommunications that prospered during that era. Its products - networking and communications equipment such as router and sw itching devices - built the infrastructure of the Internet. While most Internet and telecommunications firms str uggled and failed, their supplier, Cisco, capitalized on the new technology. At one poi nt in 2000, its market capitalization was over half a trillion dollars, the largest market capitaliza tion of any firm ever. Its stock price increased from $10 in 1995 to $80 in 2000, supported by sales growth from $2.0 billion in 1995 to $18.9 billion 2000. In early 2000, Cisco’s P/E stood at 130 so investors saw plenty of room for more earnings growth. However, with the subsequent collapse of the technology bubble and the demise of telecommunications firm such as WorldCom, Qwes t, and AT&T, the anticipated growth failed to materialize. Indeed, in 2001 Cisco wrote down inventory by an astonish ing $2.3 billion (under the lower-of-cost-or-market rule), to reflect the dr op in demand for its products and the emergence of second-hand telecom equipment market. Exhibit 1 presents Cisco’s income statements fo r the fiscal years 2000-2002 and balance sheets for 1999-2002. The exhibit also includes the cash flow from operations a nd cash investing sections of the cash flow statements. The 2000 sales of $18 .9 billion were up from $12.2 billion in 1999 and $8.5 billion in 1998, a tremendous gr owth record. But subsequent sales growth was not as impressive, as you can see, and led to declini ng earnings. Indeed, Cisc o posted a loss for 2001. Lower earnings on increasing shareholders’ equity clea rly implies that residual income is declining. By the end of 2002, Cisco’s shares traded at $15, well down from the 2000 high of $80. Other information, most of the from the 10-K f ootnotes, that was useful in reformulating the financial statements is presented below. Note th at the cash flow statements from Exhibit 1 are particularly useful for identifying core income becau se some of the items in the reconciliation of net income to cash flow from operati ng activities involve unusual items. |
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Questions: 1. What adjustments are necessary to reformulate the income statements and balance sheets to properly separate financ ing from operations? 2. What adjustments are necessary to separate core operations from othe r sources of income? What items are identified as core in the Balance Sheet? 3. Calculate Core RNOA and decompose the ratio for Cisco for 2002 and 2001. |
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1. Long-term investments are comprised of the following: 2002 2001 2000 1999 Equity investments 567 1,529 6,225 877 Debt investments 8,233 8,817 7,463 6,155 8,800 10,346 13,688 7,032 All short-term investments ar e debt investments. Restri cted investments are debt investments. 2. $50 million of cash and equivalents is regarded as operating cash. 3. “Interest and other income” in the income statements is composed as follows. 2002 2001 2000 Interest income 895 967 577 Gain (loss) on investments (1,104) 163 531 (209) 1,130 1,108 The gain on investments applies mainly to debt and equity investments, but does include some derivative gains and losses and other small items. 4. The change in accumulated other comprehensiv e loss for all years was due almost entirely to unrealized gains and lo sses on debt investments. 5. Cisco’s income tax rate (combined federal and state) is 36.8 percent. |
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In: Accounting
Consider the following SQL script.
QUESTION: Which best completes the following statement(Select 3):
Table SELECT TABLE NAME is in SELECT NORMAL FORM and is SELECT FORM TYPE
***Note: The answer choices are at the bottom
Assume also that even if there are some issues you cannot resolve them. Report on the current state of the database based on the code that you have been provided.
CREATE TABLE ASSIGNMENT (
ASSIGN_NUM int,
ASSIGN_DATE datetime,
PROJ_NUM varchar(3),
EMP_NUM varchar(3),
ASSIGN_HOURS float(8),
ASSIGN_CHG_HOUR numeric(5,2),
ASSIGN_CHARGE numeric(5,2)
);
INSERT INTO ASSIGNMENT
VALUES('1001','2018-3-4','15','103','2.6','84.5','219.7');
INSERT INTO ASSIGNMENT
VALUES('1002','2018-3-4','18','118','1.4','18.36','25.7');
INSERT INTO ASSIGNMENT
VALUES('1003','2018-3-5','15','101','3.6','105','378');
INSERT INTO ASSIGNMENT
VALUES('1004','2018-3-5','22','113','2.5','48.1','120.25');
INSERT INTO ASSIGNMENT
VALUES('1005','2018-3-5','15','103','1.9','84.5','160.55');
INSERT INTO ASSIGNMENT
VALUES('1006','2018-3-5','25','115','4.2','96.75','406.35');
INSERT INTO ASSIGNMENT
VALUES('1007','2018-3-5','22','105','5.2','105','546');
INSERT INTO ASSIGNMENT
VALUES('1008','2018-3-5','25','101','1.7','105','178.5');
INSERT INTO ASSIGNMENT
VALUES('1009','2018-3-5','15','105','2','105','210');
INSERT INTO ASSIGNMENT
VALUES('1010','2018-3-6','15','102','3.8','96.75','367.65');
INSERT INTO ASSIGNMENT
VALUES('1011','2018-3-6','22','104','2.6','96.75','251.55');
INSERT INTO ASSIGNMENT
VALUES('1012','2018-3-6','15','101','2.3','105','241.5');
INSERT INTO ASSIGNMENT
VALUES('1013','2018-3-6','25','114','1.8','48.1','86.58');
INSERT INTO ASSIGNMENT
VALUES('1014','2018-3-6','22','111','4','26.87','107.48');
INSERT INTO ASSIGNMENT
VALUES('1015','2018-3-6','25','114','3.4','48.1','163.54');
INSERT INTO ASSIGNMENT
VALUES('1016','2018-3-6','18','112','1.2','45.95','55.14');
INSERT INTO ASSIGNMENT
VALUES('1017','2018-3-6','18','118','2','18.36','36.72');
INSERT INTO ASSIGNMENT
VALUES('1018','2018-3-6','18','104','2.6','96.75','251.55');
INSERT INTO ASSIGNMENT
VALUES('1019','2018-3-6','15','103','3','84.5','253.5');
INSERT INTO ASSIGNMENT
VALUES('1020','2018-3-7','22','105','2.7','105','283.5');
INSERT INTO ASSIGNMENT
VALUES('1021','2018-3-8','25','108','4.2','96.75','406.35');
INSERT INTO ASSIGNMENT
VALUES('1022','2018-3-7','25','114','5.8','48.1','278.98');
INSERT INTO ASSIGNMENT
VALUES('1023','2018-3-7','22','106','2.4','35.75','85.8');
/* -- */
CREATE TABLE DATA_ORG(
PROJ_NUM varchar(3),
PROJ_NAME varchar(25),
EMP_NUM varchar(3),
EMP_NAME varchar(25),
JOB_CLASS varchar(25),
CHG_HOUR numeric(5,2),
HOURS float(8)
);
INSERT INTO DATA_ORG_1NF VALUES('15','Evergreen','103','June E.
Arbough','Elect. Engineer','84.5','23.8');
INSERT INTO DATA_ORG_1NF VALUES('15','Evergreen','101','John G.
News','Database Designer','105','19.4');
INSERT INTO DATA_ORG_1NF VALUES('15','Evergreen','105','Alice K.
Johnson *','Database Designer','105','35.7');
INSERT INTO DATA_ORG_1NF VALUES('15','Evergreen','106','William
Smithfield','Programmer','35.75','12.6');
INSERT INTO DATA_ORG_1NF VALUES('15','Evergreen','102','David H.
Senior','Systems Analyst','96.75','23.8');
INSERT INTO DATA_ORG_1NF VALUES('18','Amber Wave','114','Annelise
Jones','Applications Designer','48.1','24.6');
INSERT INTO DATA_ORG_1NF VALUES('18','Amber Wave','118','James J.
Frommer','General Support','18.36','45.3');
INSERT INTO DATA_ORG_1NF VALUES('18','Amber Wave','104','Anne K.
Ramoras *','Systems Analyst','96.75','32.4');
INSERT INTO DATA_ORG_1NF VALUES('18','Amber Wave','112','Darlene M.
Smithson','DSS Analyst','45.95','44');
INSERT INTO DATA_ORG_1NF VALUES('22','Rolling Tide','105','Alice K.
Johnson','Database Designer','105','64.7');
INSERT INTO DATA_ORG_1NF VALUES('22','Rolling Tide','104','Anne K.
Ramoras','Systems Analyst','96.75','48.4');
INSERT INTO DATA_ORG_1NF VALUES('22','Rolling Tide','113','Delbert
K. Joenbrood *','Applications Designer','48.1','23.6');
INSERT INTO DATA_ORG_1NF VALUES('22','Rolling Tide','111','Geoff B.
Wabash','Clerical Support','26.87','22');
INSERT INTO DATA_ORG_1NF VALUES('22','Rolling Tide','106','William
Smithfield','Programmer','35.75','12.8');
INSERT INTO DATA_ORG_1NF VALUES('25','Starflight','107','Maria D.
Alonzo','Programmer','35.75','24.6');
INSERT INTO DATA_ORG_1NF VALUES('25','Starflight','115','Travis B.
Bawangi','Systems Analyst','96.75','45.8');
INSERT INTO DATA_ORG_1NF VALUES('25','Starflight','101','John G.
News *','Database Designer','105','56.3');
INSERT INTO DATA_ORG_1NF VALUES('25','Starflight','114','Annelise
Jones','Applications Designer','48.1','33.1');
INSERT INTO DATA_ORG_1NF VALUES('25','Starflight','108','Ralph B.
Washington','Systems Analyst','96.75','23.6');
INSERT INTO DATA_ORG_1NF VALUES('25','Starflight','118','James J.
Frommer','General Support','18.36','30.5');
INSERT INTO DATA_ORG_1NF VALUES('25','Starflight','112','Darlene M.
Smithson','DSS Analyst','45.95','41.4');
/* -- */
CREATE TABLE EMPLOYEE (
EMP_NUM varchar(3),
EMP_LNAME varchar(15),
EMP_FNAME varchar(15),
EMP_INITIAL varchar(1),
EMP_HIREDATE datetime,
JOB_CODE varchar(3)
);
INSERT INTO EMPLOYEE
VALUES('101','News','John','G','2000-11-8','502');
INSERT INTO EMPLOYEE
VALUES('102','Senior','David','H','1989-7-12','501');
INSERT INTO EMPLOYEE
VALUES('103','Arbough','June','E','1997-12-1','503');
INSERT INTO EMPLOYEE
VALUES('104','Ramoras','Anne','K','1988-11-15','501');
INSERT INTO EMPLOYEE
VALUES('105','Johnson','Alice','K','1994-2-1','502');
INSERT INTO EMPLOYEE
VALUES('106','Smithfield','William','','2005-6-22','500');
INSERT INTO EMPLOYEE
VALUES('107','Alonzo','Maria','D','1994-10-10','500');
INSERT INTO EMPLOYEE
VALUES('108','Washington','Ralph','B','1989-8-22','501');
INSERT INTO EMPLOYEE
VALUES('109','Smith','Larry','W','1999-7-18','501');
INSERT INTO EMPLOYEE
VALUES('110','Olenko','Gerald','A','1996-12-11','505');
INSERT INTO EMPLOYEE
VALUES('111','Wabash','Geoff','B','1989-4-4','506');
INSERT INTO EMPLOYEE
VALUES('112','Smithson','Darlene','M','1995-10-23','507');
INSERT INTO EMPLOYEE
VALUES('113','Joenbrood','Delbert','K','1994-11-15','508');
INSERT INTO EMPLOYEE
VALUES('114','Jones','Annelise','','1991-8-20','508');
INSERT INTO EMPLOYEE
VALUES('115','Bawangi','Travis','B','1990-1-25','501');
INSERT INTO EMPLOYEE
VALUES('116','Pratt','Gerald','L','1995-3-5','510');
INSERT INTO EMPLOYEE
VALUES('117','Williamson','Angie','H','1994-6-19','509');
INSERT INTO EMPLOYEE
VALUES('118','Frommer','James','J','2006-1-4','510');
/* -- */
CREATE TABLE JOB (
JOB_CODE varchar(3),
JOB_DESCRIPTION varchar(25),
JOB_CHG_HOUR numeric(5,2)
);
INSERT INTO JOB VALUES('500','Programmer','35.75');
INSERT INTO JOB VALUES('501','Systems Analyst','96.75');
INSERT INTO JOB VALUES('502','Database Designer','105');
INSERT INTO JOB VALUES('503','Electrical Engineer','84.5');
INSERT INTO JOB VALUES('504','Mechanical Engineer','67.9');
INSERT INTO JOB VALUES('505','Civil Engineer','55.78');
INSERT INTO JOB VALUES('506','Clerical Support','26.87');
INSERT INTO JOB VALUES('507','DSS Analyst','45.95');
INSERT INTO JOB VALUES('508','Applications Designer','48.1');
INSERT INTO JOB VALUES('509','Bio Technician','34.55');
INSERT INTO JOB VALUES('510','General Support','18.36');
/* -- */
CREATE TABLE PROJECT (
PROJ_NUM varchar(3),
PROJ_NAME varchar(25),
EMP_NUM varchar(3)
);
INSERT INTO PROJECT VALUES('15','Evergreen','105');
INSERT INTO PROJECT VALUES('18','Amber Wave','104');
INSERT INTO PROJECT VALUES('22','Rolling Tide','113');
INSERT INTO PROJECT VALUES('25','Starflight','101');
Answer Choices:
ASSIGNMENT
DATA_ORG
EMPLOYEE
JOB
PROJECT
1NF
2NF
3NF
BCNF
Normalized
Intentionally Denormalized
In: Computer Science
Horizon Insurance (HI) was a full-service regional insurance agency that has done all the printing and publishing of its own promotional brochures, newsletters, informational pamphlets, and required regulatory reports. Linda Wolfe, the business manager of the agency, had for some time thought that the firm might save money and get equally good services by contracting the publishing work G-Art Inc. She asked G-Art Inc. to give her a quote at the same time she asked Bob Myer her controller to prepare an up-to-date statement of the cost of operating Horizon’s publishing department.
Within a few days, the quote from G-Art Inc. arrived. The firm was prepared to provide all the required publications work for $ 410,000 a year with the contract running a guaranteed term of 4 years with annual renewals thereafter. If the estimated number or assumed mix of publications changed in any given year beyond the baseline planning estimates, the contract price would be adjusted accordingly. Wolfe compared G-Art’s quote with the internal cost figures prepared by Myer:
Table 1; Annual cost of operating HI’s publications department: Myer’s figures.
Materials............................................................................................$40,000
Labor.................................................................................................$290,000
Department overhead
Manager’s salary .....................................................$48,000
Allocated cost of office space...................................$10,000
Depreciation of equipment........................................$32,500
Other expenses (travel, education, ect.)...................$25,000
.............................................................................................................................$115,500
.............................................................................................................................$445,500
Share of company administrative overhead.........................................................$30,000
Total cost of department for year.........................................................................$475,000
Wolfe’s initial conclusion was to close Horizon’s publications department and immediately sign the contact offered by G-Art. However, she felt it prudent to give the manager of the department, George Richards, an opportunity to question that tentative conclusion. She called him in and put the facts before him, while at the same time making it clear that Richards’ own job at the agency was not in jeopardy.
Richard came up with the following to keep in mind before his department was closed:
For instance, what will you do with the customed graphic design and printing equipment? It cost $260,000 four years ago, but you’d be lucky if you got $80,000 for it now, even though we had planned on using it for another four years at least. Andthen there is the sizable supply of print materials that includes a lot of specialized ink, specialty card stock, paper, envelopes ect. We bought the custom supplies a year ago when we were pretty flush with cash. At that time it cost us about 125,000 and at the rate we are using it now, it will last us another four years. We used up about one-fifth of it last year. As best as I an tell, Myer’s figure of $40,000 for materials includes about $25,000 for these customized sipplies and $15,000 for generic supplies we use on a regular basis. If we were to buy these custom supplies today it would probably cost us 110% of what we paid for it. But if we try to sell it, we would probably get only 60% of what we paid for it.
Wolf thought that Myer ought to be present during this discussion. She called him in and put Richard’s points to him. Myer said:
If we are going to have all of this talk about “what will happen if” don’t forget the problem of space we’re faced with. We’re paying 12,000 a year in outside office space. If we close Richard’s department we could use of the freed-up space as office space and not need to rent it on the outside.
Wolfe replied:
That’s a good point, though I must say I’m a bit worried about the people if we close the publications department. I don’t think we can find room for any of them elsewhere in the firm. I could see whether G-rt can take any of them, but some of them are getting odler. There’s Walters and Hines, for example. They’ve been with us since they left school 40 years ago, and I think their contract requires us to give them a total severance payoff of about $60,000 each, payable in equal amounts over four years.
Richards showed some relief at this. “ But I still don’t like Myer’s figures” he said. “What about the $30,000 for general administrative overhead. You surely don’t expect to fire anyone in the corporate office if Im closed, do you?
“Probably not” said Myer, but someone has to pay for those costs. We can’t ignore them when we look at an individual department, because fi we do that with each department in turn, we will convince ourselves that accountants, laywers, vice presidents, and the like don’t’ have to be paid for. And they do, believe me”
"Well, I think we've thrashed this out pretty fully," said Wolfe. I've told G-Art that i'd let them know my decision within a week. I'll let you know what I decided to do before I write to them."
What would be the problem with taking G-Art's contract?
In: Finance
Supplies are dropped from an airplane to land at a certain point. The velocity of the package at release from the airplane is the speed of the airplane, v0x=250ft/s. The acceleration of the package due to gravity isay= -32.2 ft/s2. The displacement in the y direction can be found using the following equation: y - y0 = v0yt + ½ayt2. The final position of the package (y) is on the ground, and y0 represents the height of the plane when the package is dropped. The initial velocity in the y direction (v0y) is zero. Therefore the equation becomes: y = y0 + ½ayt2. The distance the package travels in the x direction can be found from the equation: x - x0 = v0xt + ½axt2. The final position of the package (x) is measured from the initial position (x0). If x0 is taken as zero, and if the plane is traveling at a constant speed (ax is zero), then the equation becomes: x = v0xt. Step-by-step Excel Instructions: 1. Create a table for the initial data: i. In cell B2 put the label “Plane height:” ii. In cell C2 put the initial height of the plane in feet (ft): 350 iii. In cell B3 put the label “Acceleration (g):” iv. In cell C3 put the acceleration of gravity in ft/s^2: -32.2 v. In cell B4 put the label “Velocity:” vi. In cell C4 put the velocity in ft/s: 250 vii. In cells D2, D3, and D4, place the appropriate units 2. Create a table for the data and calculations: i. In cells B6, C6, and D6 respectively, put the labels “t”, “x”, and “y”. ii. In cell B7, enter the initial time: 0 iii. Increment the time in ½-second intervals in column B, from B8 to B16. iv. Center all of the labels and data in columns B, C, and D. v. Enter the formulas to calculate 1) x in cell C7 and 2) y in cell D7. vi. Copy the formula from C7 to C8 through C16 and from D7 to D8 through D16. vii. Format the numbers in the y column to one decimal point. 3. Create separate graphs of 1) “x vs. t” and of 2) “y vs. t”. Using the “x vs. t” graph as an example: i. Select the x data (C7:C16), and then select the “line with markers” plot type. ii. To add the time on the horizontal axis, right-click on the chart and chose “Select Data…”. In the “Select Data Source” dialog box, chose “edit” for the Horizontal (Category). In the next dialog box, simply select (drag the mouse over) the time data (B7:B16). iii. Add major vertical gridlines, chart titles, and axis labels using the buttons under the “Layout” tab. Include the correct units in the axis titles and rotate the vertical axis title to the horizontal. iv. Remove the “series” labels from these two charts (Layout/legend). v. Repeat these steps for the “y vs. t” graph. 4. Create a graph of “x and y vs. t” i. highlighting the x and y data before choosing the chart type or by copying and modifying one of the existing charts using the “Select Data…” command. ii. Change the series labels to read “x” and “y” or “horizontal distance” and “vertical distance”. iii. Add the appropriate chart title and axis labels. 5. Use trial and error: i. Change the values in the “t” column to determine, by trial and error, the time at which the package hits the ground. b. Using the “Goal Seek” tool: i. Goal Seek can be found under the “Data” tab, “What-If Analysis” button. ii. To use goal seek, open the Goal Seek dialog box: Set cell: D16, To Value: 0, By changing cell: B16. iii. Record your answer in B18, then return the spreadsheet to its initial configuration. What to Submit: Write a memorandum to the instructor that explains the data tables and the graphs. DO NOT refer to “cell B18” or any other cell (When looking at the data table in a Word document, how can you locate cell D9?). 1. Copy and paste the graphs (3) and the data tables into a Word document. It is recommended that you paste the data tables and each graph separately as a Picture (Windows or Enhanced Metafile). Do not paste the data or the graphs as a Graphic Object, or as an Excel Object (use “Paste Special” found under “Paste” on the Ribbon). Use appropriate titles or captions. 2. Explain each graph and data table. In the text, refer to each graph and table using appropriate labels. 3. Explain the number (time) obtained by using the “Goal Seek” function. 4. Carefully arrange the text, data tables, and charts to print correctly (use Print Preview). 5. Insert page numbers and a header if you have multiple pages.
In: Physics
HIMT 2150
Healthcare Statistics
You are the Health Information Management Director at Georgetown Hospital. Georgetown is a 75 bed, 20 bassinet general hospital located in Charleston, South Carolina. A flu epidemic in Charleston stretched the capacity of the facility, so 10 adult beds were set up in the solarium for the entire month of March 2014.
Your responsibilities as HIM director include the maintenance and reporting of common hospital statistics. As often happens during budget and tax season, requests for information begin to arrive from a number of sources throughout the hospital. Make calculations as necessary and construct appropriate displays for each question. Be sure your displays have effective titles, that the page orientation is appropriate, etc.
You must use Excel to develop the graphs and PowerPoint to develop your displays. Graphs for all 6 scenarios should be combined into a single PowerPoint presentation.
Develop one or more displays for each of the scenarios that follow:
Your hospital administrator would like to consider requesting a certificate of need for five more adult beds. He is having lunch with the head of the hospital’s governing board tomorrow, and would like to discuss the issue. He asks you for information on percentage of occupancy at Georgetown Hospital last year. Since the governing body executive is very visual, he’d like to present it in some kind of graphic form. Adult/child occupancy data is listed in the table below. Make your calculations and prepare a display the administrator can use for this meeting.
GEORGETOWN HOSPITAL
Occupancy Data on Adults and Children
January – December 2013
|
Month |
Inpatient Service Days |
Total Length of Stay |
Discharges (including deaths) |
|
Jan |
2201 |
2146 |
510 |
|
Feb |
1978 |
1977 |
465 |
|
Mar |
2682 |
2145 |
479 |
|
Apr |
2197 |
2084 |
552 |
|
May |
2204 |
2040 |
513 |
|
Jun |
2114 |
1977 |
477 |
|
Jul |
2188 |
2039 |
513 |
|
Aug |
2170 |
2056 |
573 |
|
Sep |
2203 |
2204 |
479 |
|
Oct |
2215 |
2058 |
483 |
|
Nov |
2196 |
2085 |
519 |
|
Dec |
2147 |
2094 |
529 |
The day after your administrator’s lunch with the head of the board, he stops by to ask you for more occupancy information. The governing body head was encouraging, so they are going to put the question on the agenda for the next full board meeting. In addition to the information you have already provided on percentage of occupancy, the administrator would like to see information on the average length of stay this past year. Calculate the length of stay and develop a display the administrator can use at the full board meeting.
As you get together this information, you notice that patients on the general medicine floor have unusually long lengths of stay, which of course drives up your hospital’s length of stay. You decide that, in addition to reporting the hospital’s average length of stay, you want to show them the average LOS for Medicine and Surgery. The breakout data is as follows:
GEORGETOWN HOSPITAL
Average Length of Stay (in days) for Adults and Children
Medicine and Surgical Services, 2013
|
Month |
Medicine Service |
Surgical Service |
|
Jan |
5.4 |
2.3 |
|
Feb |
6.5 |
3.5 |
|
Mar |
7.3 |
3 |
|
Apr |
7.2 |
4 |
|
May |
5.9 |
2.3 |
|
Jun |
5.2 |
3 |
|
Jul |
7.3 |
3.8 |
|
Aug |
4.9 |
4 |
|
Sep |
7.2 |
3 |
|
Oct |
6.1 |
3.2 |
|
Nov |
5.1 |
2 |
|
Dec |
5.9 |
2.2 |
Your hospital marketing director is going to address the local chapter of the Expectant Mother’s Association. She would like to take along a display of the number of births at the hospital during the past year, and she’s like to look really upbeat and “spiffy”. Your data is as follows:
GEORGETOWN HOSPITAL
Live Births – 2013
|
Month |
Number of Live Births |
|
Jan |
62 |
|
Feb |
60 |
|
Mar |
58 |
|
Apr |
48 |
|
May |
65 |
|
Jun |
69 |
|
Jul |
67 |
|
Aug |
59 |
|
Sep |
61 |
|
Oct |
58 |
|
Nov |
52 |
|
Dec |
52 |
The board of directors will discuss income at their next meeting. You have been asked to prepare a handout that illustrates the sources of the hospital’s income. You visit the finance office and obtain the following information:
GEORGETOWN HOSPITAL SOURCES OF HOSPITAL INCOME
2013
|
Payment Source |
Percentage of Total Income |
|
Medicare |
28% |
|
Medicaid |
32% |
|
Other 3rd Party Payers |
38% |
|
Payments from patients |
2% |
Even though Georgetown Hospital is small, your HIM department is pretty large. Your department has responsibility for medical records, of course; but you are also the director for quality management functions at Georgetown. You have three supervisors that help you run the department – one who supervises the QM functions (4 technical and one clerical worker), one who is in charge of record assembly (including scanning), analysis, completion, main file and release of information (12 clerks and one technical worker) and one who is the lead coder (she supervises 6 coders). Construct a chart to illustrate the organization of your department.
In: Statistics and Probability