2014

Showing 673–688 of 740 results

  • Computers or clipboards? AMA addresses electronics in exam rooms

    Winter 2014
    Newsletter: Healthcare Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 459

    Abstract: A recent American Medical Association (AMA) report provides encouraging news, along with helpful tips, for hospitals that are incorporating exam room computing in their electronic health record (EHR) processes. This article looks at the report’s findings, which conclude that EHRs are expected to improve the quality and efficiency of care delivery, with only minimal negative effects. But doctors themselves play an important role in furthering the success of EHR processes.

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  • Understanding the new fraud self-disclosure protocol

    Winter 2014
    Newsletter: Healthcare Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 553

    Abstract: The Office of Inspector General (OIG) has issued a new Self-Disclosure Protocol (SDP) for violations of federal fraud and abuse laws that substantially revises the prior protocol published in 1998. This article discusses the benefits (and some caveats) of self-disclosure, along with several of the most common issues providers disclose under the SDP.

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  • The pressure is building on improving quality

    Winter 2014
    Newsletter: Healthcare Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 575

    Abstract: Whether it’s from the Joint Commission or the CMS, a medical facility may be slapped with various payment penalties if it doesn’t participate in quality initiatives (QIs) for the Reporting Hospital Quality Data for Annual Payment Update program. Fortunately, there are several strategies it can employ to help keep in good standing with the reporting entities. This article discusses several of them.

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  • Affordable Care Act – IRS issues updated guidance on Community Health Needs Assessments

    Winter 2014
    Newsletter: Healthcare Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 842

    Abstract: The IRS recently released proposed regulations that provide updated guidance to charitable hospitals on the Community Health Needs Assessment (CHNA) requirements under the Affordable Care Act, the consequences of noncompliance, and reporting requirements. As this article explains, the regulations loosen the CHNA-related penalties and grant some waivers for minor infractions. Key provisions are discussed, along with changes from previous IRS guidance. A sidebar notes that the proposed regulations allow hospitals, in some circumstances, to collaborate on both the reports themselves and the implementation strategies.

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  • Recent developments clarify tax treatment of same-sex marriages

    Winter 2014
    Newsletter: Management & Tax Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 434

    Abstract: The U.S. Supreme Court’s historic decision in United States v. Windsor coupled with the release of IRS Revenue Ruling 2013-17 has clarified the federal tax treatment of same-sex marriages. This article notes that same-sex married couples are now subject to the same federal tax rules, benefits and risks to which opposite-sex marriages have been subject for decades. It also explains the federal tax status of same-sex couples who are married in a state that recognizes such marriages and move to a state that doesn’t.

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  • Class is in session – What kids can learn from investing

    Winter 2014
    Newsletter: Management & Tax Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 518

    Abstract: Kids realize early in life that money has value and can get them things they want. But that doesn’t always mean a child will eventually understand the true value of money and how to grow their savings responsibly. Parents can help set their children on the right path toward financial security by teaching them about investing. This article explains how, depending on the age and sophistication of the child, a parent can teach simple saving or advance to topics related to investing, such as compound interest. But it also cautions to be aware of the tax impact if the child’s savings grow to certain levels.

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  • Succession planning: Key questions to ask

    Winter 2014
    Newsletter: Management & Tax Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 670

    Abstract: Every business owner needs to consider how he or she can gracefully, efficiently and amicably exit his or her company. This article offers some key questions an owner might ask before creating and implementing a succession plan. They involve setting a date, designating a successor, getting buy-in from managers, key employees and board members, and breaking the news in a way that’s designed to gain employee support.

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  • Much ado about nothing? New financial reporting framework draws mixed reaction

    Winter 2014
    Newsletter: Management & Tax Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 850

    Abstract: Last year, the American Institute of Certified Public Accountants (AICPA) released a new type of special purpose financial reporting framework: “Financial Reporting Framework for Small- and Medium-Sized Entities” (FRF for SMEs). The organization’s intent was to ease reporting for smaller, privately held, owner-managed companies that aren’t required to follow Generally Accepted Accounting Principles (GAAP). But some observers have expressed reservations. This article explains how the new framework operates and why it’s more suitable for some organizations than for others. A sidebar notes that the AICPA has provided a decision tool for those who are uncertain whether to adopt this new framework.

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  • Practical Perspectives: Key financial issues for you and your family – Employing tax breaks while searching for a job

    February / March 2014
    Newsletter: Trendlines

    Price: $225.00, Subscriber Price: $157.50

    Word count: 443

    Abstract: In this issue’s “Practical Perspectives,” “Bonnie” decides to make her move and start searching for an executive position. So she visits her financial advisor to discuss a tax-savvy job search. He tells her what job-search expenses she can and cannot deduct.

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  • Moneylines: News briefs for businesses

    February / March 2014
    Newsletter: Trendlines

    Price: $225.00, Subscriber Price: $157.50

    Word count: 280

    Abstract: This issue’s “Moneylines” offers news briefs about studies on the number of smaller employers that intend to begin offering health care coverage; the rising tide of freelancers; and CEOs’ perception that the pace of technology change within their businesses is “too slow.”

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  • New rules: Reverse mortgages get a makeover

    February / March 2014
    Newsletter: Trendlines

    Price: $225.00, Subscriber Price: $157.50

    Word count: 654

    Abstract: With the growth in reverse mortgages has come attention from the U.S. Department of Housing and Urban Development (HUD), which has announced major changes to the most common type of reverse mortgage: the Home Equity Conversion Mortgage (HECM). This article explains how reverse mortgages work, how HUD’s changes affect them and how these arrangements can be used in estate planning.

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  • Solid as a rock – The 5 pillars of internal controls (and how they fight fraud)

    February / March 2014
    Newsletter: Trendlines

    Price: $225.00, Subscriber Price: $157.50

    Word count: 1058

    Abstract: For any type of company, the most effective overall way to combat fraud is to build a strong framework of internal controls. This article explains how businesses can heighten their odds of success by reinforcing five pillars; they involve ethics, segregation of duties, expansive controls, detailed records, and internal and external audits. A sidebar discusses Internal Control — Integrated Framework, a guidance document laying out a framework of 17 principles that businesses should follow for effective internal controls.

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  • Does your child receive investment income? If so, follow IRS reporting rules

    January / February 2014
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 324

    Abstract: If a child receives investment income — such as interest, dividends, capital gains and other unearned income (for example, from a trust) — he or she must report it to the IRS by filing an income tax return. This article discusses whether this income should be reported on the child’s or the parent’s return and takes a look at the “kiddie tax.”

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  • Revise your estate plan to cover health care directions

    January / February 2014
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 682

    Abstract: What is a person to do if he or she is terminally ill or permanently unconscious, and can’t communicate? Who will make medical decisions on his or her behalf? This is why it’s important to put one’s wishes in writing before a situation like this arises. Generally, that means executing two documents: 1) a living will and 2) a health care power of attorney. This article explains the differences between the two documents and describes what they can accomplish, while a sidebar reminds that the documents should be easily accessible.

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  • Discussing finances with your spouse – Communicate early and often to minimize disagreements

    January / February 2014
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 800

    Abstract: According to one university study, married couples who reported disagreeing about financial matters once per week were significantly more likely to divorce than those who reported financial-related disagreements less often. But communication strategies can bridge potential divides before they become chasms, and can strengthen both a couple’s relationship and their finances. This article discusses several such strategies.

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  • Preferred stock – Hybrid securities behave like bonds, trade like equities

    January / February 2014
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 726

    Abstract: While discussions about stocks typically refer to common stocks, there’s also a second, less widely understood type of stock that straddles both the equity and bond world: preferred stocks. For equity investors motivated primarily by consistent, relatively high income payments, they may be worth a look. This article compares preferred stock with both common stock and bonds, noting that there are multiple flavors of preferred stock to choose from. But there are risks involved, making it generally preferable that such stocks form a relatively small component of a broadly diversified portfolio. A sidebar notes the varying tax treatment of preferred stock dividends.

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