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2 tasks , 2 pages each-Applied Sciences homework Assignment

2 tasks , 2 pages each-Applied Sciences homework Assignment

UNIT IV CASE STUDY BEM4351

Using APA style, write a case study at least two to three pages in length, double-spaced, in 12-point Times New Roman font, on one of the following two topics. Your case study should be written in paragraph form. Some of the items that you are responding to may have one or two word answers, but please use paragraph form with good transitions and proper grammar to tie all the concepts together in a well-written paper. Please select ONE of the two topics provided below.

Topic 1:

  1. Chapter 7 covers drinking water distribution systems. Select a real city with at least 20,000 people (possibly where you live). Contact the water department, review their website, or do other investigations, and write a paper including, but not limited to, at least five of the following items:
  2. population served and location
  3. water source (e.g., lake, aquifer, other)
  4. when the system was first constructed and dates of upgrades
  5. types of pipe materials in the system
  6. initial cost of the system
  7. design water flow rate for the system
  8. approximate total length of pipe in the system
  9. number of water towers and/or pumping stations
  10. Indicate the vertical elevation change from the water treatment plant to the lowest and highest elevation home or business served by the water system.
  11. largest pipe diameter in the system
  12. problems with the system (e.g., recurring leaks, pipe deterioration, toxic chemical infiltration, chronic low pressure)
  13. type of disinfection used and whether or not fluoridation is used
  14. special attributes of which the city is especially proud

Topic 2:

  1. Chapter 8 covers sanitary sewer systems. Select a real city with at least 20,000 people (possibly where you live). Contact the wastewater department, review their website, or do other investigations, and write a paper including, but not limited to, at least five of the following items:
  2. population served and location
  3. when the system was first constructed and dates of upgrades
  4. types of pipe materials in the system
  5. initial cost of the system
  6. design wastewater flow rate for the system
  7. approximate total length of pipe in the system
  8. number of river crossings, inverted siphons (see page 192 of your textbook), and pumping stations
  9. largest pipe diameter in the system
  10. problems with the system (e.g., recurring leaks, pipe deterioration, overflowing pipes, storm water infiltration)
  11. special attributes of which the city is especially proud

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Discuss the significance of data security. Provide an example of data security.

Discuss the significance of data security. Provide an example of data security.

Charandry only

Information Systems homework task
QUESTION 1

Discuss the importance of data security. Provide an example of data security. Explain why a company needs different levels of security.

QUESTION 2

List two pros and two cons of wired networks. Provide a business example of each.

QUESTION 3

Explain the purpose of a data warehouse. What are the advantages if a data warehouse?

QUESTION 4

Explain the purpose of customer relationship management software. List and elaborate on the three marketing operational CRM technologies mentioned this week.

QUESTION 5
Explain the differences between LAN, PAN and MAN. Provide an example of each

QUESTION 6
Describe how a company policy could minimize a specific business risk associated with user computing.

QUESTION 7
What kinds of portable IT help employees work more efficiently and effectively? What may interfere with productivity?

QUESTION 8
Why might companies today develop IS operational plans that cover only one year?

QUESTION 9
Why has the IS leadership role in organizations become so important?

QUESTION 10
How would you respond to the criticism that a proposed IT architecture is not feasible based on today’s technology?

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Provide a summary of your findings, including health and behavioral patterns and possible genetic or hereditary health problems.

Provide a summary of your findings, including health and behavioral patterns and possible genetic or hereditary health problems.

Paper details
A genogram is a picture display of an individual?s family relationships and medical history. It helps a person visualize the heredity patterns that may predispose him or her to certain chronic illness and psychological factors. Genograms can serve as a quick and useful reference to evaluate health risk. The knowledge of diseases and conditions that occur within a family can provide useful information that may aid in a swift, accurate diagnosis and treatment of health problems. A genogram can contain a wealth of information on the families represented. It will show the names of people who belong to a particular family lineage and how those relatives are related to each other. The symbols included in a genogram are the date of birth and the date of death, with the name of the individual underneath. The inside of the symbol will hold the person?s current age. This diagram can also depict social and emotional relationships. Refer to examples of genograms in your reading and in this guide.
Working with the individual and family from last week, create a genogram of at least three generations. After the genogram image is created, provide a summary of your findings regarding health problems, patterns of diseases or behaviors that impact health, and possible genetic or hereditary health problems.
Assignment Guidelines
For this assignment, you will develop a genogram of a family that you plan to complete a full assessment on in week 5. Include the following:
The genogram should include 3 generations.
Click here to read directions to gain an understanding of how to create the genogram.
Use this genogram template to complete the assignment.
Provide a summary of your findings, including health and behavioral patterns and possible genetic or hereditary health problems.
You must save and submit your assignment as a PDF or Word document. Do not save your document in the template program.
Click here to visit at Web site that provides additional information about genogram development.


 

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Task #3 5176-Business & Finance homework assignment

Task #3 5176-Business & Finance homework assignment

HSA 6175 FINANCIAL MANAGEMENT OF HEALTH SYSTEMS

ASSIGNMENT 3

DUE FEBRUARY 18, 2018

Listed below are the balance sheet and statement of operations for Wynn Memorial Nursing Home for 2008 and 2009.

Required:

  1. Compute the following ratios for Wynn Memorial Nursing Home for 2008 and 2009

a. current ratio.

b. days in accounts receivable.

c. total asset turnover ratio.

d. fixed asset turnover ratio.

e. operating margin.

f. return on total assets.

g. long-term debt to net assets ratio.

Listed below are the industry standards of the above ratios for Wynn Memorial’s peer group.

  1. Compare the year 2009 to the median:

a. calculate the variance

b. determine if the variance is favorable or unfavorable

  1. Compare the two years:

a. calculate the variance

b. determine if the variance is favorable or unfavorable

See table below to facilitate the answers.

Rubrics:

Submissions of all problems: 50%

Problem 1 20%

Problem 2a 5%

Problem 2b 10%

Problem 3a 5%

Problem 3b 10%

Problem112a2b3a3b

Ratio

Industry

Median

WMNH

Actual

2008

WMNH

Actual

2009

Variance

2009 to

Median

2009

Compared

to Median

(F/U)*

Variance

2008 over

2009

2009

Compared to

2008 (F/U)*

Current ratio

Days in accts receivable

Total asset turnover

Fixed asset turnover

Operating margin

Return on total assets

Long-term debt to net assets

Wynn Memorial Nursing Home

Financial Ratio Analysis

For the Year 2008 and 2009

  • F= Favorable, U= Unfavorable

Balance Sheet for Wynn Memorial Nursing Home

20092008

Current Assets:

Cash and Cash Equivalents$30$50

Net Patient Receivables295235

Prepaid Expenses8080

Total Current Assets405365

Plant, Property, & Equipment

Gross Plant, Property, & Equipment350300

(less Accumulated Depreciation)(70)(50)

Net Plant, Property, & Equipment280250

Construction in Progress2030

Total Assets$888$615

Current Liabilities:

Accounts Payable$220$190

Salaries Payable7550

Total Current Liabilities295240

Long-Term Liabilities:

Bonds Payable10020

Total Long-Term Liabilities10020

Net Assets493355

Wynn Memorial Nursing Home

Balance Sheet (in 000)

For the Years Ending December 31, 2009 and 2008

Ex 4-1
Exhibit 4– 1 Statement of Operations and Balance Sheet for Newport Hospital
Newport Hospital Newport Hospital
Statement of Operations Balance Sheet
For Years Ended December 31, 20X1 and 20X0 For Years Ended December 31, 20X1 and 20X0
12/31/20X1 12/31/20X0 12/31/20X1 12/31/20X0
Operating Revenues ASSETS % of Total % Change
Net Patient Revenues $10,778,272 $10,566,176 Percent * Current Assets Assets 20×0-20×1
Other Operating Revenues 233,749 253,517 Cash & Marketable Securities $363,181 $158,458
Total Operating Revenues 11,012,021 10,819,693 97.7% Patient Accounts Receivables
2.3% Net of Uncollectible Accounts 1,541,244 1,400,013 1.4% 129.2%
Operating Expenses: Inventories 346,176 316,875
Salaries and Benefits 5,644,880 5,345,498 100.0% Prepaid Expenses 163,734 78,788 12.4% 10.1%
Supplies 1,660,000 1,529,680 Other Current Assets 100,000 0 2.8% 9.2%
Insurance 1,536,357 1,551,579 Total Current Assets 2,514,335 1,954,134 0.7% 107.8%
Depreciation 383,493 420,238 0.0% N/A
Interest 500,000 276,379 Non-Current Assets 17.3% 28.7%
Bad debt 456,289 365,678 49.4% Gross Plant, Property, & Equipment 7,088,495 6,893,370
Other 500,093 276,455 14.1% (less Accumulated Depreciation) (2,781,741) (2,398,248)
Total Operating Expenses 10,681,112 9,765,507 Net Plant, Property, and Equipment 4,306,754 4,495,122 60.9% 2.8%
3.9% -21.2% 16.0%
Operating Income 330,909 1,054,186 2.6% Long-Term Investments 3,414,732 4,525,476 39.7% -4.2%
Non-Operating Revenue 185,000 165,000 3.4% Other Assets 640,915 340,853
Excess of Revenues Over Expenses 515,909 1,219,186 0.0% Total Non-Current Assets 8,362,401 9,361,451 40.0% -24.5%
2.6% N/A N/A
Increase (Decrease) in 90.3% Total Assets $10,876,736 $11,315,585
Unrestricted Net Assets $515,909 $1,219,186 3.0% 88.0%
LIABILITIES AND NET ASSETS
9.7% Current Liabilities
Accounts Payable $387,646 $166,600 0
11.3% Salaries Payable 135,512 529,298 100.0% -3.9%
Notes Payable 500,000 2,359,524
Current Portion of Long-Term Debt 372,032 338,996
Total Current Liabilities 1,395,190 3,394,418
1.5% 132.7%
Long-Term Liabilities 4.7% -74.4%
Bonds Payable 6,938,891 6,009,484 20.9% -78.8%
Total Long-Term Liabilities 6,938,891 6,009,484 3.0% 9.7%
30.0% -58.9%
Total Liabilities 8,334,081 9,403,902
Net Assets 53.1% 15.5%
Unrestricted 1,901,739 1,570,830
Temporary Restricted 328,000 40,853 53.1% 15.5%
Permanently Restricted 312,916 300,000
Total Net Assets 2,542,655 1,911,683 83.1% -11.4%
Total Liabilities and Net Assets $10,876,736 $11,315,585
13.9% 21.1%
Ex 4-2
Exhibit 4-2 Horizontal Analysis of the Statement of Operations
and Balance Sheet for Newport Hospital
Newport Hospital
Statement of Operations
For the Years Ended December 31, 20X1 and 20X0
% Change
12/31/20X1 12/31/20X0 20X1-20X0
Operating Revenues:
Net Patient Revenues $10,778,272 $10,566,176 2.0%
Other Operating Revenues 233,749 253,517 -7.8%
Total Operating Revenues 11,012,021 10,819,693 1.8%
Operating Expenses:
Total Operating Expenses 10,681,112 9,765,507 9.4%
Operating Income 330,909 1,054,186 -68.6%
Non-Operating Revenue 185,000 165,000 12.1%
Excess of Revenues Over Expenses 515,909 1,219,186 -57.7%
Increase (Decrease) in $515,909 $1,219,186 -57.7%
Unrestricted Net Assets
Newport Hospital
Balance Sheet
December 31, 20X1 and 20X0
% Change
20X1 20X0 20X1-20X0
ASSETS
Total Current Assets $2,514,335 $1,954,134 28.7%
Total Non-Current Assets 8,362,401 9,361,451 -10.7%
Total Assets $10,876,736 $11,315,585 -3.9%
LIABILITIES AND NET ASSETS
Total Current Liabilities $1,395,190 $3,394,418 -58.9%
Total Long-Term Liabilities 6,938,891 6,009,484 15.5%
Total Net Assets 2,542,655 1,911,683 33.0%
Total Liabilities and Net Assets $10,876,736 $11,315,585 -3.9%
Ex 4-3
Exhibit 4-3 Vertical (Common-Size) Analysis for the Statement of Operations and Balance Sheet for Newport Hospital
Newport Hospital
Statement of Operations
For Years Ended December 31, 20X1 and 20X0
% of Total % of Total
12/3120X1 Revenues 12/3120X0 Revenues
Operating Revenues
Net Patient Revenues $10,778,272 97.9% $10,566,176 97.7%
Other Operating Revenues 233,749 2.1% 253,517 2.3%
Total Operating Revenues 11,012,021 100.0% 10,819,693 100.0%
Operating Expenses:
Total Operating Expenses 10,681,112 97.0% 9,765,507 90.3%
Operating Income 330,909 3.0% 1,054,186 9.7%
Non-operating revenue 185,000 1.7% 165,000 1.5%
Excess of Revenues over Expenses 515,909 4.7% 1,219,186 11.3%
Increase (Decrease) in Unrestricted Net Assets $515,909 4.7% $1,219,186 11.3%
Newport Hospital
Balance Sheet
For Years Ended December 31, 20X1 and 20X0
% of Total % of Total
20X1 Assets 20X0 Assets
Assets
Total Current Assets $2,514,335 23.1% $1,954,134 17.3%
Total Non-Current Assets 8,362,401 76.9% 9,361,451 82.7%
Total Assets $10,876,736 100.0% $11,315,585 100.0%
Liabilities and Net Assets
Total Current Liabilities $1,395,190 12.8% $3,394,418 30.0%
Total Long-Term Liabilities 6,938,891 63.8% 6,009,484 53.1%
Total Net Assets 2,542,655 23.4% 1,911,683 16.9%
Total Liabilities and Net Assets $10,876,736 100.0% $11,315,585 100.0%
Ex 4-4
Exhibit 4-4 Common-Size Financial Statements for a Small and a Large Hospital
Small Community Hospital Balance Sheet Small Community Hospital Statement of Operations
December 31, 20X0 December 31, 20X0
% Total % Total
Assets Revenues
Current Assets $1,000 10% Net Patient Revenues $10,000 83%
Net Plant and Equipment 9,000 88% Investment Income 2,000 17%
Other Assets 200 2% Total Revenues 12,000 100%
Total Assets $10,200 100%
Operating Expenses 10,000 83%
Current Liabilities $900 9% Income from Operations 2,000 17%
Long-Term Debt 5,000 49%
Total Liabilities 5,900 58% Excess of Revenues Over Expenses 2,000 17%
Net Assets 4,300 42% Increase in Net Assets $2,000 17%
Total Liabilities and Net Assets $10,200 100%
Large Community Hospital Balance Sheet Large Community Hospital Statement of Operations
December 31, 20X0 December 31, 20X0
% Total % Total
Assets Revenues
Current Assets $15,000 22% Net Patient Revenues $68,000 97%
Net Plant and Equipment 50,000 75% Investment Income 2,000 3%
Other Assets 2,000 3% Total Revenues 70,000 100%
Total Assets $67,000 100%
Operating Expenses 65,000 93%
Current Liabilities $12,000 18% Income from Operations 5,000 7%
Long-Term Debt 35,000 52%
Total Liabilities 47,000 70% Excess of Revenues Over Expenses 5,000 7%
Net Assets 20,000 30% Increase in Net Assets $5,000 7%
Total Liabilities and Net Assets $67,000 100%
Note: All figures expressed in ‘000.
Ex 4-5a
Exhibit 4-5a Newport Hospital Ratios for 20X0 and 20X1, and HCIA & HCFA Median Ratio Values
Standard
Small Hospitals’ Current
HCIA & HCFA Desired Trend Analysis Year Trend Possible Explanation
Ratios Median Ratio[1] Position 20X1 20X0 Position Position Current Year Relative to Standards
Liquidity Ratios
Current Ratio 2.18 Above 1.80 0.58 Below Increasing Lower cash & mkt securities & higher receivables
Quick Ratio[2] 1.76 Above 1.36 0.46 Below Increasing Lower cash & mkt securities & higher receivables
Acid Test Ratio 0.35 Above 0.26 0.05 Below Increasing Lower cash & mkt securities
Days in Accounts Receivable 67 Below 52 48 Below Increasing Slower collection of receivables
Days Cash on Hand[2] 46 Above 13 6 Below Increasing Less cash & mkt securities
Average Payment Period 54 Below 49 133 Below Decreasing Faster payment of payables
Profitability Ratios
Operating Margin 0.02 Above 0.03 0.10 Above Decreasing Expenses growing at higher rate than revenues
Non-Operating Revenue[2] 0.05 Varies 0.02 0.02 Below Increasing No change in non-operating income
Return on Total Assets 0.03 Above 0.05 0.11 Above Decreasing Declining profits from higher expenses
Return on Equity Net Assets[2] 0.06 Above 0.20 0.64 Above Decreasing Declining profits from higher expenses
Activity Ratios
Total Asset Turnover Ratio 1.02 Above 1.01 0.96 Below Increasing Total Assets generating less revenues
Net Fixed Assets Turnover Ratio 3.59 Above 2.56 2.41 Below Increasing Fixed Assets generating less revenues
Age of Plant Ratio 9.86 Below 7.25 5.71 Below Increasing Newer plant and equipment
Capital Structure Ratios
Long-Term Debt to Net Assets Ratio 0.21 Below 2.73 3.14 Above Decreasing Higher long-term debt relative to equity
Net Assets to Total Assets Ratio[2] 0.62 Above 0.23 0.17 Below Increasing Lower equity relative to total assets
Times Interest Earned Ratio[2] 2.85 Above 2.03 5.41 Below Decreasing Lower profits from higher expenses
Debt Service Coverage Ratio 3.35 Above 2.00 4.02 Below Decreasing Lower profits from higher expenses
[1] Since Newport Hospital was less than 100 beds, HCIA -Sachs’ Standard ratio values for Beds less than 100 were used.
[2] These Standard ratios values were obtained from Health Care Financing Administration
Hospital Cost Report Information System Files for financial statements ending in 1998.
Based upon HCIA-Sachs 1998 Median values, which approximate hospital medians in mid-1990s.
Ex 4-6
Exhibit 4-6 Selected Liquidity Ratios
Desired
Ratio Formula Standard1 Position
Current Ratio Current Assets 2.18 Above
Current Liabilities
Quick Ratio Cash + Marketable Securities + Net Receivables 1.76 Above
Current Liabilities
Acid Test Ratio Cash + Marketable Securities 0.35 Above
Current Liabilities
Days in Accounts Receivable Net Patient Accounts Receivable 67 Below
Net Patient Revenues / 365
Days Cash on Hand Cash + Marketable Securities 46 Above
(Operating Expenses – Depreciation Expense) / 365
Average Payment Period (Days) Current Liabilities Organizationally
(Operating Expenses – Depreciation Expense) / 365 54 Dependent
1 Based upon HCIA-Sachs’ 1998 approximate hospital median values in mid-1990s
Standard1
Ex 4-6a
Exhibit 4-6a Newport’s Current Ratio for 20X0 and 20X1
Year Current Ratio = Current Assets / Current Liabilities
20X1 1.80 = $2,514,335 / $1,395,190
20X0 0.58 = $1,954,134 / $3,394,418
Standard = 2.18
Ex 4-6b
Exhibit 4- 6b Newport’s Quick Ratio for 20X0 and 20X1
(Cash + Net Accounts Current
Year Quick Ratio = Marketable Securities + Receivable) / Liabilities
20X1 1.36 = $363,181 + $1,541,244 / $1,395,190
20X0 0.46 = $158,458 + $1,400,013 / $3,394,418
Standard = 1.76
Ex 4-6c
Exhibit 4– 6c Newport’s Acid Test Ratio for 20X0 and 20X1
Acid Test (Cash + Current
Year Ratio = Marketable Securities / Liabilities
20X1 0.26 = $363,181 / $1,395,190
20X0 0.05 = $158,458 / $3,394,418
Standard = 0.35
Ex 4-6d
Exhibit 4-6d Newport’s Days in Accounts Receivable Ratio of 20X0 and 20X1
Steps 1,2
Avg. Net Patient Net Patient
Year Revenues Per/Day = Revenues / 365 days
20X1 $29,530 /day = $10,778,272 / 365 days
20X0 $28,948 /day = $10,566,176 / 365 days
Steps 3,4
Days in Net Patient Avg. Net Patient
Year Accounts Receivable = Accounts Receivable / Revenues Per/Day
20X1 52 days = $1,541,244 / $29,530 /day
20X0 48 days = $1,400,013 / $28,948 /day
Standard = 67 days
Ex 4-6e
Exhibit 4-6e Newport’s Days Cash on Hand Ratio for 20X0 and 20X1
Operating Depreciation
Year Expense per Day = (Operating Expenses – Expense) / 365 days
20X1 $28,213 /day = $10,681,112 – $383,493 / 365 days
20X0 $25,603 /day = $9,765,507 – $420,238 / 365 days
Days Cash Cash + Operating
Year On Hand = Marketable Securities / Expense per Day
20X1 13 days = $363,181 / $28,213 /day
20X0 6 days = $158,458 / $25,603 /day
Standard = 46 days
Ex 4-6f
Exhibit 4-6f Newport’s Average Payment Period Ratio for 20X0 and 20X1
Steps 1, 2
Average Cash (Total Depreciation
Year Expense per Day = Expenses – Expense) / 365 days
20X1 $28,213 /day = $10,681,112 – $383,493 / 365 days
20X0 $25,603 /day = $9,765,507 – $420,238 / 365 days
Steps 3, 4
Avg. Payment Current Average Cash
Year Period = Liabilities / Expense per Day
20X1 49 days = $1,395,190 / $28,213 /day
20X0 133 days = $3,394,418 / $25,603 /day
Standard = 54 days
Ex 4-7Data
Exhibit 4-7 Newport Hospital’s Current, Quick, and Acid Test Ratios in 20X0 and 20X1 as Compared to the Standard
20X0 20X1 Standard
Current Ratio 0.58 1.80 2.18
Quick Ratio 0.46 1.36 1.76
Acid Test Ratio 0.05 0.26 0.35
Desired position is below the standard for the days in accounts receivable ratio and above the standard for the days cash on hand ratio. The desired position relative to the standard for the average payment period ratio is organizationally dependent.
&A
Page &P
Ex 4-7Data
1 2 2
0 1 2
0 0 0
&A
Page &P
19X0
19X1
Standard
Ex 4-7Ch
1 2 2
0 1 2
0 0 0
20X0
20X1
Standard
Ex 4-7
Exhibit 4-7 Newport Hospital’s Current, Quick, and Acid Test Ratios in 20X0 and 20X1 as Compared to the Standard
Ex 4-7
1 2 2
0 1 2
0 0 0
20X0
20X1
Standard
Ex 4-8Data
Exhibit 4– 8 Newport Hospital’s Days in Accounts Receivable, Days Cash on Hand, and
Average Payment Period Ratios for 20X0 and 20X1 as Compared to the Standard
20X0 20X1 Standard
Days in A/R 48 52 67
Days Cash on Hand 6 13 46
Avg. Payment Period 133 49 54
Ex 4-8Data
1 2 2
0 1 2
0 0 0
&A
Page &P
19X0
19X1
Standard
Ex 4-8Ch
48 52 67
6 13 46
133 49 54
&A
Page &P
Days in A/R
Avg. Payment Period
19X0
19X1
Standard
Ex 4-8
48 52 67
6 13 46
133 49 54
20X0
20X1
Standard
Ex 4-9
Exhibit 4– 8 Newport Hospital’s Days in Accounts Receivable, Days Cash on Hand, and
Average Payment Period Ratios for 20X0 and 20X1 as Compared to the Standard
Ex 4-9
48 52 67
6 13 46
133 49 54
20X0
20X1
Standard
Ex 4-9a
Exhibit 4-9 Selected Profitability Ratios
Desired
Ratio Formula Standard1 Position
Operating Margin Operating Income 0.02 Above
Total Operating Revenues
Nonoperating Revenue Ratio Nonoperating Revenues 0.05 Organizationally
Total Operating Revenues Dependent
Return on Total Assets2 Excess of Revenues over Expenses 0.03 Above
Total Assets
Return on Net Assets3 Excess of Revenues over Expenses 0.06 Above
Net Assets
1 Based upon HCIA-Sachs’ 1998 approximate hospital median values in mid-1990s
2 Called return on assets and calculated as net income/total assets in for-profit health care organizations
3 Called return on equity in for-profit health care organizations (net income/owners’ equity)
Ex 4-9b
Exhibit 4-9a Newport’s Operating Margin Ratio for 20X0 and 20X1
Operating Operating Total Operating
Year Margin = Income / Revenues
20X1 0.03 = $330,909 / $11,012,021
20X0 0.10 = $1,054,186 / $10,819,693
Standard = 0.02
Ex 4-9c
Exhibit 4-9b Newport’s Non-Operating Revenue Ratio for 20X0 and 20X1
Non-Operating Non-Operating Total Operating
Year Revenue Ratio = Revenues / Revenues
20X1 0.02 = $185,000 / $11,012,021
20X0 0.02 = $165,000 / $10,819,693
Standard = 0.05
Ex 4-9d
Exhibit 4-9c Newport’s Return on Total Assets Ratio for 20X0 and 20X1
Return on Excess of Revenues
Year Total Assets = over Expenses / Total Assets
20X1 0.05 = $515,909 / $10,876,736
20X0 0.11 = $1,219,186 / $11,315,585
Standard = 0.03
Ex 4-10
Exhibit 4-9d Newport’s Return on Net Assets Ratio for 20X0 and 20X1
Return on Excess of Revenues
Year Net Assets = over Expenses / Net Assets
20X1 0.20 = $515,909 / $2,542,655
20X0 0.64 = $1,219,186 / $1,911,683
Standard = 0.06
Ex 4-11Data
Exhibit 4-10
In Case 1, the organization has no debt. In Case 2, the organization has 50 percent of its assets financed by debt.
In both cases, the organization makes a $100,000 profit, but the return on net assets is twice as high in Case 2.
Case 1: $100,000 Excess of Revenues over Expenses; no debt
Balance Sheet Statement of Operations
Assets $1,000,000 Debt $0 Excess of Revenues over Expenses $100,000
Net Assets $1,000,000
Return on Net Assets = $100,000 / $1,000,000 = 0.10
Case 2: $100,000 Excess of Revenues over Expenses; 50% debt
Balance Sheet Statement of Operations
Assets $1,000,000 Debt $500,000 Excess of Revenues over Expenses $100,000
Net Assets $500,000
Return on Net Assets = $100,000 / $500,000 = 0.20
In Case 3, the organization has no debt. In Case 4, the organization has 50 percent of its assets financed by debt.
In both cases, the organization incurs a $100,000 loss, but the negative return on net assets is twice as much in Case 4.
Case 3: ($100,000) Excess of Revenues over Expenses; no debt
Balance Sheet Statement of Operations
Assets $1,000,000 Debt $0 Excess of Revenues over Expenses ($100,000)
Net Assets $1,000,000
Return on Net Assets = -$100,000 / $1,000,000 = -0.10
Case 4: ($100,000) Excess of Revenues over Expenses; 50% debt
Balance Sheet Statement of Operations
Assets $1,000,000 Debt $500,000 Excess of Revenues over Expenses ($100,000)
Net Assets $500,000
Return on Net Assets = -$100,000 / $500,000 = -0.20
Point: Increased debt magnifies both gains and losses when computing Return on Net Assets.
Ex 4-11Ch
Exhibit 4-11 Newport Hospital’s Profitability Ratios for 20X0 and 20X1 as Compared to the Standard
20X0 20X1 Standard
Operating Margin 0.10 0.03 0.02
Non-Operating Revenue 0.02 0.02 0.05
Return on Total Assets 0.11 0.05 0.03
Return on Net Assets 0.64 0.20 0.06
&A
Page &P
Ex 4-11
0 0 0
0 0 0
0 0 0
1 0 0
20X0
20X1
Standard
Ex 4-12
Exhibit 4-11 Newport Hospital’s Profitability Ratios for 20X0 and 20X1 as Compared to the Standard
Ex 4-12
0 0 0
0 0 0
0 0 0
1 0 0
20X0
20X1
Standard
Ex 4-12a
Exhibit 4-12 Selected Activity Ratios
Ratio Formula Standard1 Desired Position
Total Asset Turnover Ratio Total Revenues2 1.02 Above
Total Assets
Fixed Asset Turnover Ratio Total Revenues2 3.59 Above
Net Plant and Equipment
Age of Plant Ratio Accumulated Depreciation 9.86 Below
Depreciation Expense
1 Based upon HCIA-Sachs’ 1998 median values
2 Operating Revenues are often used in place of Total Revenues
Ex 4-12b
Exhibit 4-12a Newport’s Total Asset Turnover Ratio for 20X0 and 20X1
Total Asset Total Total
Year Turnover = Revenues / Assets
20X1 1.01 = $11,012,021 / $10,876,736
20X0 0.96 = $10,819,693 / $11,315,585
Standard = 1.02
Ex 4-12c
Exhibit 4-12b Newport’s Fixed Asset Turnover Ratio for 20X0 and 20X1
Fixed Asset Total Net Plant and
Year Turnover = Revenues / Equipment
20X1 2.56 = $11,012,021 / $4,306,754
20X0 2.41 = $10,819,693 / $4,495,122
Standard = 3.59
Ex 4-13Data
Exhibit 4-12c Newport’s Age of Plant Ratio for 20X0 and 20X1
Age of Accumulated Depreciation
Year Plant = Depreciation / Expense
20X1 7.25 = $2,781,741 / $383,493
20X0 5.71 = $2,398,248 / $420,238
Standard = 9.86
Ex 4-13Ch
Exhibit 4-13 Newport Hospital’s Activity Ratios for 20X0 and 20X1 as Compared to the

The post Task #3 5176-Business & Finance homework assignment appeared first on graduatepaperhelp.

Task #3 5176-Business & Finance homework assignment

Task #3 5176-Business & Finance homework assignment

HSA 6175 FINANCIAL MANAGEMENT OF HEALTH SYSTEMS

ASSIGNMENT 3

DUE FEBRUARY 18, 2018

Listed below are the balance sheet and statement of operations for Wynn Memorial Nursing Home for 2008 and 2009.

Required:

  1. Compute the following ratios for Wynn Memorial Nursing Home for 2008 and 2009

a. current ratio.

b. days in accounts receivable.

c. total asset turnover ratio.

d. fixed asset turnover ratio.

e. operating margin.

f. return on total assets.

g. long-term debt to net assets ratio.

Listed below are the industry standards of the above ratios for Wynn Memorial’s peer group.

  1. Compare the year 2009 to the median:

a. calculate the variance

b. determine if the variance is favorable or unfavorable

  1. Compare the two years:

a. calculate the variance

b. determine if the variance is favorable or unfavorable

See table below to facilitate the answers.

Rubrics:

Submissions of all problems: 50%

Problem 1 20%

Problem 2a 5%

Problem 2b 10%

Problem 3a 5%

Problem 3b 10%

Problem112a2b3a3b

Ratio

Industry

Median

WMNH

Actual

2008

WMNH

Actual

2009

Variance

2009 to

Median

2009

Compared

to Median

(F/U)*

Variance

2008 over

2009

2009

Compared to

2008 (F/U)*

Current ratio

Days in accts receivable

Total asset turnover

Fixed asset turnover

Operating margin

Return on total assets

Long-term debt to net assets

Wynn Memorial Nursing Home

Financial Ratio Analysis

For the Year 2008 and 2009

  • F= Favorable, U= Unfavorable

Balance Sheet for Wynn Memorial Nursing Home

20092008

Current Assets:

Cash and Cash Equivalents$30$50

Net Patient Receivables295235

Prepaid Expenses8080

Total Current Assets405365

Plant, Property, & Equipment

Gross Plant, Property, & Equipment350300

(less Accumulated Depreciation)(70)(50)

Net Plant, Property, & Equipment280250

Construction in Progress2030

Total Assets$888$615

Current Liabilities:

Accounts Payable$220$190

Salaries Payable7550

Total Current Liabilities295240

Long-Term Liabilities:

Bonds Payable10020

Total Long-Term Liabilities10020

Net Assets493355

Wynn Memorial Nursing Home

Balance Sheet (in 000)

For the Years Ending December 31, 2009 and 2008

Ex 4-1
Exhibit 4– 1 Statement of Operations and Balance Sheet for Newport Hospital
Newport Hospital Newport Hospital
Statement of Operations Balance Sheet
For Years Ended December 31, 20X1 and 20X0 For Years Ended December 31, 20X1 and 20X0
12/31/20X1 12/31/20X0 12/31/20X1 12/31/20X0
Operating Revenues ASSETS % of Total % Change
Net Patient Revenues $10,778,272 $10,566,176 Percent * Current Assets Assets 20×0-20×1
Other Operating Revenues 233,749 253,517 Cash & Marketable Securities $363,181 $158,458
Total Operating Revenues 11,012,021 10,819,693 97.7% Patient Accounts Receivables
2.3% Net of Uncollectible Accounts 1,541,244 1,400,013 1.4% 129.2%
Operating Expenses: Inventories 346,176 316,875
Salaries and Benefits 5,644,880 5,345,498 100.0% Prepaid Expenses 163,734 78,788 12.4% 10.1%
Supplies 1,660,000 1,529,680 Other Current Assets 100,000 0 2.8% 9.2%
Insurance 1,536,357 1,551,579 Total Current Assets 2,514,335 1,954,134 0.7% 107.8%
Depreciation 383,493 420,238 0.0% N/A
Interest 500,000 276,379 Non-Current Assets 17.3% 28.7%
Bad debt 456,289 365,678 49.4% Gross Plant, Property, & Equipment 7,088,495 6,893,370
Other 500,093 276,455 14.1% (less Accumulated Depreciation) (2,781,741) (2,398,248)
Total Operating Expenses 10,681,112 9,765,507 Net Plant, Property, and Equipment 4,306,754 4,495,122 60.9% 2.8%
3.9% -21.2% 16.0%
Operating Income 330,909 1,054,186 2.6% Long-Term Investments 3,414,732 4,525,476 39.7% -4.2%
Non-Operating Revenue 185,000 165,000 3.4% Other Assets 640,915 340,853
Excess of Revenues Over Expenses 515,909 1,219,186 0.0% Total Non-Current Assets 8,362,401 9,361,451 40.0% -24.5%
2.6% N/A N/A
Increase (Decrease) in 90.3% Total Assets $10,876,736 $11,315,585
Unrestricted Net Assets $515,909 $1,219,186 3.0% 88.0%
LIABILITIES AND NET ASSETS
9.7% Current Liabilities
Accounts Payable $387,646 $166,600 0
11.3% Salaries Payable 135,512 529,298 100.0% -3.9%
Notes Payable 500,000 2,359,524
Current Portion of Long-Term Debt 372,032 338,996
Total Current Liabilities 1,395,190 3,394,418
1.5% 132.7%
Long-Term Liabilities 4.7% -74.4%
Bonds Payable 6,938,891 6,009,484 20.9% -78.8%
Total Long-Term Liabilities 6,938,891 6,009,484 3.0% 9.7%
30.0% -58.9%
Total Liabilities 8,334,081 9,403,902
Net Assets 53.1% 15.5%
Unrestricted 1,901,739 1,570,830
Temporary Restricted 328,000 40,853 53.1% 15.5%
Permanently Restricted 312,916 300,000
Total Net Assets 2,542,655 1,911,683 83.1% -11.4%
Total Liabilities and Net Assets $10,876,736 $11,315,585
13.9% 21.1%
Ex 4-2
Exhibit 4-2 Horizontal Analysis of the Statement of Operations
and Balance Sheet for Newport Hospital
Newport Hospital
Statement of Operations
For the Years Ended December 31, 20X1 and 20X0
% Change
12/31/20X1 12/31/20X0 20X1-20X0
Operating Revenues:
Net Patient Revenues $10,778,272 $10,566,176 2.0%
Other Operating Revenues 233,749 253,517 -7.8%
Total Operating Revenues 11,012,021 10,819,693 1.8%
Operating Expenses:
Total Operating Expenses 10,681,112 9,765,507 9.4%
Operating Income 330,909 1,054,186 -68.6%
Non-Operating Revenue 185,000 165,000 12.1%
Excess of Revenues Over Expenses 515,909 1,219,186 -57.7%
Increase (Decrease) in $515,909 $1,219,186 -57.7%
Unrestricted Net Assets
Newport Hospital
Balance Sheet
December 31, 20X1 and 20X0
% Change
20X1 20X0 20X1-20X0
ASSETS
Total Current Assets $2,514,335 $1,954,134 28.7%
Total Non-Current Assets 8,362,401 9,361,451 -10.7%
Total Assets $10,876,736 $11,315,585 -3.9%
LIABILITIES AND NET ASSETS
Total Current Liabilities $1,395,190 $3,394,418 -58.9%
Total Long-Term Liabilities 6,938,891 6,009,484 15.5%
Total Net Assets 2,542,655 1,911,683 33.0%
Total Liabilities and Net Assets $10,876,736 $11,315,585 -3.9%
Ex 4-3
Exhibit 4-3 Vertical (Common-Size) Analysis for the Statement of Operations and Balance Sheet for Newport Hospital
Newport Hospital
Statement of Operations
For Years Ended December 31, 20X1 and 20X0
% of Total % of Total
12/3120X1 Revenues 12/3120X0 Revenues
Operating Revenues
Net Patient Revenues $10,778,272 97.9% $10,566,176 97.7%
Other Operating Revenues 233,749 2.1% 253,517 2.3%
Total Operating Revenues 11,012,021 100.0% 10,819,693 100.0%
Operating Expenses:
Total Operating Expenses 10,681,112 97.0% 9,765,507 90.3%
Operating Income 330,909 3.0% 1,054,186 9.7%
Non-operating revenue 185,000 1.7% 165,000 1.5%
Excess of Revenues over Expenses 515,909 4.7% 1,219,186 11.3%
Increase (Decrease) in Unrestricted Net Assets $515,909 4.7% $1,219,186 11.3%
Newport Hospital
Balance Sheet
For Years Ended December 31, 20X1 and 20X0
% of Total % of Total
20X1 Assets 20X0 Assets
Assets
Total Current Assets $2,514,335 23.1% $1,954,134 17.3%
Total Non-Current Assets 8,362,401 76.9% 9,361,451 82.7%
Total Assets $10,876,736 100.0% $11,315,585 100.0%
Liabilities and Net Assets
Total Current Liabilities $1,395,190 12.8% $3,394,418 30.0%
Total Long-Term Liabilities 6,938,891 63.8% 6,009,484 53.1%
Total Net Assets 2,542,655 23.4% 1,911,683 16.9%
Total Liabilities and Net Assets $10,876,736 100.0% $11,315,585 100.0%
Ex 4-4
Exhibit 4-4 Common-Size Financial Statements for a Small and a Large Hospital
Small Community Hospital Balance Sheet Small Community Hospital Statement of Operations
December 31, 20X0 December 31, 20X0
% Total % Total
Assets Revenues
Current Assets $1,000 10% Net Patient Revenues $10,000 83%
Net Plant and Equipment 9,000 88% Investment Income 2,000 17%
Other Assets 200 2% Total Revenues 12,000 100%
Total Assets $10,200 100%
Operating Expenses 10,000 83%
Current Liabilities $900 9% Income from Operations 2,000 17%
Long-Term Debt 5,000 49%
Total Liabilities 5,900 58% Excess of Revenues Over Expenses 2,000 17%
Net Assets 4,300 42% Increase in Net Assets $2,000 17%
Total Liabilities and Net Assets $10,200 100%
Large Community Hospital Balance Sheet Large Community Hospital Statement of Operations
December 31, 20X0 December 31, 20X0
% Total % Total
Assets Revenues
Current Assets $15,000 22% Net Patient Revenues $68,000 97%
Net Plant and Equipment 50,000 75% Investment Income 2,000 3%
Other Assets 2,000 3% Total Revenues 70,000 100%
Total Assets $67,000 100%
Operating Expenses 65,000 93%
Current Liabilities $12,000 18% Income from Operations 5,000 7%
Long-Term Debt 35,000 52%
Total Liabilities 47,000 70% Excess of Revenues Over Expenses 5,000 7%
Net Assets 20,000 30% Increase in Net Assets $5,000 7%
Total Liabilities and Net Assets $67,000 100%
Note: All figures expressed in ‘000.
Ex 4-5a
Exhibit 4-5a Newport Hospital Ratios for 20X0 and 20X1, and HCIA & HCFA Median Ratio Values
Standard
Small Hospitals’ Current
HCIA & HCFA Desired Trend Analysis Year Trend Possible Explanation
Ratios Median Ratio[1] Position 20X1 20X0 Position Position Current Year Relative to Standards
Liquidity Ratios
Current Ratio 2.18 Above 1.80 0.58 Below Increasing Lower cash & mkt securities & higher receivables
Quick Ratio[2] 1.76 Above 1.36 0.46 Below Increasing Lower cash & mkt securities & higher receivables
Acid Test Ratio 0.35 Above 0.26 0.05 Below Increasing Lower cash & mkt securities
Days in Accounts Receivable 67 Below 52 48 Below Increasing Slower collection of receivables
Days Cash on Hand[2] 46 Above 13 6 Below Increasing Less cash & mkt securities
Average Payment Period 54 Below 49 133 Below Decreasing Faster payment of payables
Profitability Ratios
Operating Margin 0.02 Above 0.03 0.10 Above Decreasing Expenses growing at higher rate than revenues
Non-Operating Revenue[2] 0.05 Varies 0.02 0.02 Below Increasing No change in non-operating income
Return on Total Assets 0.03 Above 0.05 0.11 Above Decreasing Declining profits from higher expenses
Return on Equity Net Assets[2] 0.06 Above 0.20 0.64 Above Decreasing Declining profits from higher expenses
Activity Ratios
Total Asset Turnover Ratio 1.02 Above 1.01 0.96 Below Increasing Total Assets generating less revenues
Net Fixed Assets Turnover Ratio 3.59 Above 2.56 2.41 Below Increasing Fixed Assets generating less revenues
Age of Plant Ratio 9.86 Below 7.25 5.71 Below Increasing Newer plant and equipment
Capital Structure Ratios
Long-Term Debt to Net Assets Ratio 0.21 Below 2.73 3.14 Above Decreasing Higher long-term debt relative to equity
Net Assets to Total Assets Ratio[2] 0.62 Above 0.23 0.17 Below Increasing Lower equity relative to total assets
Times Interest Earned Ratio[2] 2.85 Above 2.03 5.41 Below Decreasing Lower profits from higher expenses
Debt Service Coverage Ratio 3.35 Above 2.00 4.02 Below Decreasing Lower profits from higher expenses
[1] Since Newport Hospital was less than 100 beds, HCIA -Sachs’ Standard ratio values for Beds less than 100 were used.
[2] These Standard ratios values were obtained from Health Care Financing Administration
Hospital Cost Report Information System Files for financial statements ending in 1998.
Based upon HCIA-Sachs 1998 Median values, which approximate hospital medians in mid-1990s.
Ex 4-6
Exhibit 4-6 Selected Liquidity Ratios
Desired
Ratio Formula Standard1 Position
Current Ratio Current Assets 2.18 Above
Current Liabilities
Quick Ratio Cash + Marketable Securities + Net Receivables 1.76 Above
Current Liabilities
Acid Test Ratio Cash + Marketable Securities 0.35 Above
Current Liabilities
Days in Accounts Receivable Net Patient Accounts Receivable 67 Below
Net Patient Revenues / 365
Days Cash on Hand Cash + Marketable Securities 46 Above
(Operating Expenses – Depreciation Expense) / 365
Average Payment Period (Days) Current Liabilities Organizationally
(Operating Expenses – Depreciation Expense) / 365 54 Dependent
1 Based upon HCIA-Sachs’ 1998 approximate hospital median values in mid-1990s
Standard1
Ex 4-6a
Exhibit 4-6a Newport’s Current Ratio for 20X0 and 20X1
Year Current Ratio = Current Assets / Current Liabilities
20X1 1.80 = $2,514,335 / $1,395,190
20X0 0.58 = $1,954,134 / $3,394,418
Standard = 2.18
Ex 4-6b
Exhibit 4- 6b Newport’s Quick Ratio for 20X0 and 20X1
(Cash + Net Accounts Current
Year Quick Ratio = Marketable Securities + Receivable) / Liabilities
20X1 1.36 = $363,181 + $1,541,244 / $1,395,190
20X0 0.46 = $158,458 + $1,400,013 / $3,394,418
Standard = 1.76
Ex 4-6c
Exhibit 4– 6c Newport’s Acid Test Ratio for 20X0 and 20X1
Acid Test (Cash + Current
Year Ratio = Marketable Securities / Liabilities
20X1 0.26 = $363,181 / $1,395,190
20X0 0.05 = $158,458 / $3,394,418
Standard = 0.35
Ex 4-6d
Exhibit 4-6d Newport’s Days in Accounts Receivable Ratio of 20X0 and 20X1
Steps 1,2
Avg. Net Patient Net Patient
Year Revenues Per/Day = Revenues / 365 days
20X1 $29,530 /day = $10,778,272 / 365 days
20X0 $28,948 /day = $10,566,176 / 365 days
Steps 3,4
Days in Net Patient Avg. Net Patient
Year Accounts Receivable = Accounts Receivable / Revenues Per/Day
20X1 52 days = $1,541,244 / $29,530 /day
20X0 48 days = $1,400,013 / $28,948 /day
Standard = 67 days
Ex 4-6e
Exhibit 4-6e Newport’s Days Cash on Hand Ratio for 20X0 and 20X1
Operating Depreciation
Year Expense per Day = (Operating Expenses – Expense) / 365 days
20X1 $28,213 /day = $10,681,112 – $383,493 / 365 days
20X0 $25,603 /day = $9,765,507 – $420,238 / 365 days
Days Cash Cash + Operating
Year On Hand = Marketable Securities / Expense per Day
20X1 13 days = $363,181 / $28,213 /day
20X0 6 days = $158,458 / $25,603 /day
Standard = 46 days
Ex 4-6f
Exhibit 4-6f Newport’s Average Payment Period Ratio for 20X0 and 20X1
Steps 1, 2
Average Cash (Total Depreciation
Year Expense per Day = Expenses – Expense) / 365 days
20X1 $28,213 /day = $10,681,112 – $383,493 / 365 days
20X0 $25,603 /day = $9,765,507 – $420,238 / 365 days
Steps 3, 4
Avg. Payment Current Average Cash
Year Period = Liabilities / Expense per Day
20X1 49 days = $1,395,190 / $28,213 /day
20X0 133 days = $3,394,418 / $25,603 /day
Standard = 54 days
Ex 4-7Data
Exhibit 4-7 Newport Hospital’s Current, Quick, and Acid Test Ratios in 20X0 and 20X1 as Compared to the Standard
20X0 20X1 Standard
Current Ratio 0.58 1.80 2.18
Quick Ratio 0.46 1.36 1.76
Acid Test Ratio 0.05 0.26 0.35
Desired position is below the standard for the days in accounts receivable ratio and above the standard for the days cash on hand ratio. The desired position relative to the standard for the average payment period ratio is organizationally dependent.
&A
Page &P
Ex 4-7Data
1 2 2
0 1 2
0 0 0
&A
Page &P
19X0
19X1
Standard
Ex 4-7Ch
1 2 2
0 1 2
0 0 0
20X0
20X1
Standard
Ex 4-7
Exhibit 4-7 Newport Hospital’s Current, Quick, and Acid Test Ratios in 20X0 and 20X1 as Compared to the Standard
Ex 4-7
1 2 2
0 1 2
0 0 0
20X0
20X1
Standard
Ex 4-8Data
Exhibit 4– 8 Newport Hospital’s Days in Accounts Receivable, Days Cash on Hand, and
Average Payment Period Ratios for 20X0 and 20X1 as Compared to the Standard
20X0 20X1 Standard
Days in A/R 48 52 67
Days Cash on Hand 6 13 46
Avg. Payment Period 133 49 54
Ex 4-8Data
1 2 2
0 1 2
0 0 0
&A
Page &P
19X0
19X1
Standard
Ex 4-8Ch
48 52 67
6 13 46
133 49 54
&A
Page &P
Days in A/R
Avg. Payment Period
19X0
19X1
Standard
Ex 4-8
48 52 67
6 13 46
133 49 54
20X0
20X1
Standard
Ex 4-9
Exhibit 4– 8 Newport Hospital’s Days in Accounts Receivable, Days Cash on Hand, and
Average Payment Period Ratios for 20X0 and 20X1 as Compared to the Standard
Ex 4-9
48 52 67
6 13 46
133 49 54
20X0
20X1
Standard
Ex 4-9a
Exhibit 4-9 Selected Profitability Ratios
Desired
Ratio Formula Standard1 Position
Operating Margin Operating Income 0.02 Above
Total Operating Revenues
Nonoperating Revenue Ratio Nonoperating Revenues 0.05 Organizationally
Total Operating Revenues Dependent
Return on Total Assets2 Excess of Revenues over Expenses 0.03 Above
Total Assets
Return on Net Assets3 Excess of Revenues over Expenses 0.06 Above
Net Assets
1 Based upon HCIA-Sachs’ 1998 approximate hospital median values in mid-1990s
2 Called return on assets and calculated as net income/total assets in for-profit health care organizations
3 Called return on equity in for-profit health care organizations (net income/owners’ equity)
Ex 4-9b
Exhibit 4-9a Newport’s Operating Margin Ratio for 20X0 and 20X1
Operating Operating Total Operating
Year Margin = Income / Revenues
20X1 0.03 = $330,909 / $11,012,021
20X0 0.10 = $1,054,186 / $10,819,693
Standard = 0.02
Ex 4-9c
Exhibit 4-9b Newport’s Non-Operating Revenue Ratio for 20X0 and 20X1
Non-Operating Non-Operating Total Operating
Year Revenue Ratio = Revenues / Revenues
20X1 0.02 = $185,000 / $11,012,021
20X0 0.02 = $165,000 / $10,819,693
Standard = 0.05
Ex 4-9d
Exhibit 4-9c Newport’s Return on Total Assets Ratio for 20X0 and 20X1
Return on Excess of Revenues
Year Total Assets = over Expenses / Total Assets
20X1 0.05 = $515,909 / $10,876,736
20X0 0.11 = $1,219,186 / $11,315,585
Standard = 0.03
Ex 4-10
Exhibit 4-9d Newport’s Return on Net Assets Ratio for 20X0 and 20X1
Return on Excess of Revenues
Year Net Assets = over Expenses / Net Assets
20X1 0.20 = $515,909 / $2,542,655
20X0 0.64 = $1,219,186 / $1,911,683
Standard = 0.06
Ex 4-11Data
Exhibit 4-10
In Case 1, the organization has no debt. In Case 2, the organization has 50 percent of its assets financed by debt.
In both cases, the organization makes a $100,000 profit, but the return on net assets is twice as high in Case 2.
Case 1: $100,000 Excess of Revenues over Expenses; no debt
Balance Sheet Statement of Operations
Assets $1,000,000 Debt $0 Excess of Revenues over Expenses $100,000
Net Assets $1,000,000
Return on Net Assets = $100,000 / $1,000,000 = 0.10
Case 2: $100,000 Excess of Revenues over Expenses; 50% debt
Balance Sheet Statement of Operations
Assets $1,000,000 Debt $500,000 Excess of Revenues over Expenses $100,000
Net Assets $500,000
Return on Net Assets = $100,000 / $500,000 = 0.20
In Case 3, the organization has no debt. In Case 4, the organization has 50 percent of its assets financed by debt.
In both cases, the organization incurs a $100,000 loss, but the negative return on net assets is twice as much in Case 4.
Case 3: ($100,000) Excess of Revenues over Expenses; no debt
Balance Sheet Statement of Operations
Assets $1,000,000 Debt $0 Excess of Revenues over Expenses ($100,000)
Net Assets $1,000,000
Return on Net Assets = -$100,000 / $1,000,000 = -0.10
Case 4: ($100,000) Excess of Revenues over Expenses; 50% debt
Balance Sheet Statement of Operations
Assets $1,000,000 Debt $500,000 Excess of Revenues over Expenses ($100,000)
Net Assets $500,000
Return on Net Assets = -$100,000 / $500,000 = -0.20
Point: Increased debt magnifies both gains and losses when computing Return on Net Assets.
Ex 4-11Ch
Exhibit 4-11 Newport Hospital’s Profitability Ratios for 20X0 and 20X1 as Compared to the Standard
20X0 20X1 Standard
Operating Margin 0.10 0.03 0.02
Non-Operating Revenue 0.02 0.02 0.05
Return on Total Assets 0.11 0.05 0.03
Return on Net Assets 0.64 0.20 0.06
&A
Page &P
Ex 4-11
0 0 0
0 0 0
0 0 0
1 0 0
20X0
20X1
Standard
Ex 4-12
Exhibit 4-11 Newport Hospital’s Profitability Ratios for 20X0 and 20X1 as Compared to the Standard
Ex 4-12
0 0 0
0 0 0
0 0 0
1 0 0
20X0
20X1
Standard
Ex 4-12a
Exhibit 4-12 Selected Activity Ratios
Ratio Formula Standard1 Desired Position
Total Asset Turnover Ratio Total Revenues2 1.02 Above
Total Assets
Fixed Asset Turnover Ratio Total Revenues2 3.59 Above
Net Plant and Equipment
Age of Plant Ratio Accumulated Depreciation 9.86 Below
Depreciation Expense
1 Based upon HCIA-Sachs’ 1998 median values
2 Operating Revenues are often used in place of Total Revenues
Ex 4-12b
Exhibit 4-12a Newport’s Total Asset Turnover Ratio for 20X0 and 20X1
Total Asset Total Total
Year Turnover = Revenues / Assets
20X1 1.01 = $11,012,021 / $10,876,736
20X0 0.96 = $10,819,693 / $11,315,585
Standard = 1.02
Ex 4-12c
Exhibit 4-12b Newport’s Fixed Asset Turnover Ratio for 20X0 and 20X1
Fixed Asset Total Net Plant and
Year Turnover = Revenues / Equipment
20X1 2.56 = $11,012,021 / $4,306,754
20X0 2.41 = $10,819,693 / $4,495,122
Standard = 3.59
Ex 4-13Data
Exhibit 4-12c Newport’s Age of Plant Ratio for 20X0 and 20X1
Age of Accumulated Depreciation
Year Plant = Depreciation / Expense
20X1 7.25 = $2,781,741 / $383,493
20X0 5.71 = $2,398,248 / $420,238
Standard = 9.86
Ex 4-13Ch
Exhibit 4-13 Newport Hospital’s Activity Ratios for 20X0 and 20X1 as Compared to the

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Structured skills

Structured skills

Developing, Implementing, and Funding a School Level Vision

This paper should be 7 Pages excluding title page and reference page.

Scholarly references only!.

Attached is interview to help with paper.

Original work only!

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Prepare to present a paper to your organization’s board of ethics. Discuss the ethical issue Euthinasia and how it faces your organization and its social responsibility toward the issue as a Registeren Nurse

Prepare to present a paper to your organization’s board of ethics. Discuss the ethical issue Euthinasia and how it faces your organization and its social responsibility toward the issue as a Registeren Nurse

Description
Emerging Ethical Issues Presentation
– Write a 550 word paper answering the following questions
– 550 words total
-5 Peer-reviewed references, 5 Citations
-APA Format
-Please answer questions 1-5
-Please Number each question 1,2,3,4,5 with title of paragraph
-Each question 1,2,3,4,5 (110 words, 1 Peer Reviewed Reference, 1 Citation)
-Prepare to present a paper to your organization’s board of ethics. Discuss the ethical issue Euthinasia and how it faces your organization and its social responsibility toward the issue as a Registeren Nurse.

Answer Questions:

1. Introduction (110 words, 1 Peer Reviewed Reference, 1 Citation)
2. History of euthinasia used in medical practice in the USA (110 words, 1 Peer Reviewed Reference, 1 Citation)
3. History of euthinasia used in medical practice in other countries (110 words, 1 Peer Reviewed Reference, 1 Citation)
4. Is euthinasia ethical (110 words, 1 Peer Reviewed Reference, 1 Citation)
5. Conclusion (110 words, 1 Peer Reviewed Reference, 1 Citation)

Emerging Ethical Issues Presentation

– Write a 550 word paper answering the following questions
– 550 words total
-5 Peer-reviewed references, 5 Citations
-APA Format
-Please answer questions 1-5
-Please Number each question 1,2,3,4,5 with title of paragraph
-Each question 1,2,3,4,5 (110 words, 1 Peer Reviewed Reference, 1 Citation)
-Prepare to present a paper to your organization’s board of ethics. Discuss the ethical issue Euthinasia and how it faces your organization and its social responsibility toward the issue as a Registeren Nurse.

Answer Questions:

1. Introduction (110 words, 1 Peer Reviewed Reference, 1 Citation)
2. History of euthinasia used in medical practice in the USA (110 words, 1 Peer Reviewed Reference, 1 Citation)
3. History of euthinasia used in medical practice in other countries (110 words, 1 Peer Reviewed Reference, 1 Citation)
4. Is euthinasia ethical (110 words, 1 Peer Reviewed Reference, 1 Citation)
5. Conclusion (110 words, 1 Peer Reviewed Reference, 1 Citation)


 

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The post Prepare to present a paper to your organization’s board of ethics. Discuss the ethical issue Euthinasia and how it faces your organization and its social responsibility toward the issue as a Registeren Nurse appeared first on best homeworkhelp.

What is stigma? The American Heritage Dictionary (1991) defines stigma as ?a mark of infamy, disgrace or reproach.? People often feel that stigma disqualifies one from full social acceptance. Many groups are stigmatized in our society, but we will focus on the stigma of mental illness to illustrate the effects of stigma. What are the effects of stigma?

What is stigma?
The American Heritage Dictionary (1991) defines stigma as ?a mark of infamy, disgrace or reproach.? People often feel that stigma disqualifies one from full social acceptance. Many groups are stigmatized in our society, but we will focus on the stigma of mental illness to illustrate the effects of stigma.
What are the effects of stigma?

Cultural competency is essential in all aspects of nursing. Culture includes beliefs, morals, laws, customs, behavior, speech, norms, boundaries and family dynamics. Culture affects behavior: the distance that people prefer to stand when talking, the words they choose to use, body language, demeanor, the foods a person will eat, and the health care treatments they will accept. Cultural competency, according to the U.S. Dept. of Health and Human Services, is “a set of behaviors, attitudes, and skills that enables nurses to work effectively in cross-cultural situations”.
(Culturally Competent Nursing Care: A Cornerstone of Caring. (n.d). Retrieved from: https://ccnm.thinkculturalhealth.hhs.gov/).
We are most familiar with culture that comes from nationality, ethnicity and religion. However, culture can also be specific to a particular neighborhood or part of a town. Culture can also develop among groups that are not necessarily close geographically, such as those who find common ground due to sexual orientation or gender identification. There are also cultures that develop around a lifestyle: a few such examples are living off the grid, veganism or communal housing.
A culturally competent nurse will be aware of the wide variety in humanity and the impact that differing beliefs and practices may have when individuals connect with the health care system. A culturally competent nurse will have an open mind, be professional, respectful and attempt to become knowledgeable about another culture – and make sure that a cultural assessment is part of the nursing process. A culturally competent nurse will ask questions when she is unfamiliar with a patient’s beliefs or practices, but also decline to make assumptions based on apparent culture.
The U.S. Department of Health and Human Services has a web site devoted to this topic, entitled “Culturally Competent Nursing Care: A Cornerstone of Caring”. This web site provides good resources for future practice. Once registered, you can review different theories of cultural competency, such as Madeline Leininger?s Theory of Cultural Care and The Purnell Model for Cultural Competence.

https://ccnm.thinkculturalhealth.hhs.gov/default.asp
Book that my class uses: Essentials of Psychiatric Mental Health Nursing, Chapter 2 (Page 20), Chapters 6 & 7
Chapter 2 page 20
Introduction to Culture and Mental Illness
The DSM includes information specifically related to culture in three areas:
? 1.A discussion of cultural variations for each of the clinical disorders
? 2.A description of culture-bound syndromes
? 3.An outline designed to assist the clinician in evaluating and reporting the impact of the individual’s cultural context
Health care providers must consider the norms and influence of culture in determining the mental health or mental illness of the individual. Throughout history, people have interpreted health or sickness according to their own cultural views. People in the Middle Ages, for example, regarded bizarre behavior as a sign that the disturbed person was possessed by a demon. To exorcise the demon, priests resorted to prescribed religious rituals. During the 1880s, when the ?germ theory? of illness was popular, physicians interpreted bizarre behavior as stemming from attacks by biological agents.
Cultures differ not only in the way they view mental illness but also in the types of behavior categorized as mental illness. For example, the content of a person’s delusions, hallucinations, obsessional thoughts, and phobias often reflects what is important in the person’s culture.
A number of culture-related syndromes appear to be more influenced by culture alone and are not seen in all areas of the world. For example, one form of mental illness recognized in parts of Southeast Asia is running amok, in which someone (usually a male) runs around engaging in furious, almost indiscriminate violent behavior. Pibloktoq is an uncontrollable desire to tear off one’s clothing and expose oneself to severe winter weather; it is a recognized form of psychological disorder in parts of Greenland, Alaska, and the Arctic regions of Canada. In our own society, we recognize anorexia nervosa as a psychobiological disorder that entails voluntary starvation. This disorder is well-known in Europe, North America, and Australia, but unheard of in many other parts of the world.
What is to be made of the fact that certain disorders occur in some cultures but are absent in others? One interpretation is that the conditions necessary for causing a particular disorder occur in some places but are absent in other places. Another interpretation is that people learn certain kinds of abnormal behavior by imitation. However, the fact that some disorders may be culturally determined does not prove that all mental illnesses are so determined. The best evidence suggests that schizophrenia and bipolar affective disorders are found throughout the world. The symptom patterns of schizophrenia have been observed among indigenous Greenlanders and West African villagers, as well as in our own Western culture.
Many believe that the helpers of choice for many people from minority cultures are their traditional helpers/therapists. This is particularly true for problems that have psychological or psychosocial aspects. One example would be people of Central and Latin American cultures. Many people from this area of the world may prefer curanderos (male healers) or curanderas (female healers), who would be sought for healing a number of symptoms that are perceived to originate from psychological components, such as susto (fright) and mal de ojo (evil eye) (Falicop, 1998, p. 173; Hays, 2008). Another example is that of the Mexican and Mexican Americans who primarily prefer female healers. The practices employed by these healers are a mixture of Catholicism, ancient Mayan and Aztec cultures, and herbology (Hays, 2008; Novas, 1994).
A traditional helping strategy that we use in American mainstream therapies, especially with children, is that of storytelling. It is also one that is common to many indigenous cultures. The ?therapist? uses a metaphor in the form of a ?story? that offers a social message, but does not directly give advice or tell the person what to do. The listeners are then left to draw their own conclusions and make changes if they are ready to do so (Swinomish Tribal Community, 1991).
Indeed, psychotherapy would be considered the treatment of last resort in many cultures because (1) it is unavailable, (2) shame is attached to using therapies in the dominant culture, or (3) there are more effective or preferred treatments in their own culture (Hays, 2008; Yeh et al., 2006). The most effective therapists will be those who are eclectic in their knowledge, come from a background of working with different cultures, have a broad knowledge of coping strategies, and are flexible in their approach (Hays, 2008).
EXAMINING THE EVIDENCE
What is stigma?
The American Heritage Dictionary (1991) defines stigma as ?a mark of infamy, disgrace or reproach.? People often feel that stigma disqualifies one from full social acceptance. Many groups are stigmatized in our society, but we will focus on the stigma of mental illness to illustrate the effects of stigma.
What are the effects of stigma?
Stigma and discrimination against people with mental illness are often major barriers to success in relationships, employment, and treatment programs (Gill, 2008). Even worse, efforts to achieve rehabilitation and recovery from mental illness can be sabotaged by prejudice and negative assumptions (Hinshaw & Stier, 2008). The availability of health care in general is also affected by the stigma of mental illness. People with mental illness receive fewer medical services than those not labeled in this manner (Thornicroft et al., 2007).


 

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The post What is stigma? The American Heritage Dictionary (1991) defines stigma as ?a mark of infamy, disgrace or reproach.? People often feel that stigma disqualifies one from full social acceptance. Many groups are stigmatized in our society, but we will focus on the stigma of mental illness to illustrate the effects of stigma. What are the effects of stigma? appeared first on best homeworkhelp.

Develop the network and hardware portion of the real or fictitious company strategic plan.

Develop the network and hardware portion of the real or fictitious company strategic plan.

Connect the Dots for Your Company

Write a 2-3 page paper.

In your paper address the following:

  1. Create the network and hardware portion of your real or fictitious company strategic plan.
  2. Include information about computers that will house the information and devices that will be used to access the information.
  3. Discuss contingency plan for what happens if there is a hardware failure.
  4. Mention what should be done to keep this section of the plan up to date.

Include a title page and 3-5 references. Only one reference may be from the internet (not Wikipedia). The other references must be from the Grantham University online library. Please adhere to the Publication Manual of the American Psychological Association (APA), (6th ed., 2nd printing) when writing and submitting assignments and papers.

Plan for the Customer

Write a 2-3 page paper.

In your paper address the following:

  1. Create the customer satisfaction portion of your strategic plan.
  2. Start with market segmentation, what type of customer is your target customer?
  3. Explain how the customer will place an order, how the order will be delivered and how the process for complaints will be handled.

Include a title page and 3-5 references. Only one reference may be from the internet (not Wikipedia). The other references must be from the Grantham University online library. Please adhere to the Publication Manual of the American Psychological Association (APA), (6th ed., 2nd printing) when writing and submitting assignments and papers.

Assemble Your Strategic Plan

Assemble all of the pieces (previous week’s assignments) into a single document that is the strategic plan for your new or fictitious business.

Write a 1 page Executive Summary page.

In your paper address the following:

  1. The Executive Summary should provide an overview of the entire strategic plan. You may also include a table of contents but a TOC is not required for this assignment.
  2. Be sure your paper has all of the previous strategic plan assignments included. Review Weeks 1-2 assignments.

NOTE: the strategic plan you have developed in this course is not a complete strategic plan. Your plan focuses on the information management sections of a complete strategic plan. A complete plan would include information about the brand, products, advertising and sales information.

Include a title page and 3-5 references. Only one reference may be from the internet (not Wikipedia). The other references must be from the Grantham University online library. Please adhere to the Publication Manual of the American Psychological Association (APA), (6th ed., 2nd printing) when writing and submitting assignments and papers.

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