Summary of IAS 18 Essay Example for Free

Summary of IAS 18 Essay Revenue: the gross inflow of economic benefits (cash, receivables, other assets) arising from the ordinary operating activities of an entity (such as sales of goods, sales of services, interest, royalties, and dividends). [IAS 18.7] Measurement of Revenue Revenue should be measured at the fair value of the consideration received or receivable. [IAS 18.9] An exchange for goods or services of a similar nature and value is not regarded as a transaction that generates revenue. However, exchanges for dissimilar items are regarded as generating revenue. [IAS 18.12] If the inflow of cash or cash equivalents is deferred, the fair value of the consideration receivable is less than the nominal amount of cash and cash equivalents to be received, and discounting is appropriate. This would occur, for instance, if the seller is providing interest-free credit to the buyer or is charging a below-market rate of interest. Interest must be imputed based on market rates. [IAS 18.11] Recognition of Revenue Recognition, as defined in the IASB Framework, means incorporating an item that meets the definition of revenue (above) in the income statement when it meets the following criteria: †¢ it is probable that any future economic benefit associated with the item of revenue will flow to the entity, and †¢ the amount of revenue can be measured with reliability IAS 18 provides guidance for recognising the following specific categories of revenue: Sale of Goods Revenue arising from the sale of goods should be recognised when all of the following criteria have been satisfied: [IAS 18.14] †¢ the seller has transferred to the buyer the significant risks and rewards of ownership †¢ the seller retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold †¢ the amount of revenue can be measured reliably †¢ it is probable that the economic benefits associated with the transaction will flow to the seller, and †¢ the costs incurred or to be incurred in respect of the transaction can be measured reliably Rendering of Services For revenue arising from the rendering of services, provided that all of the following criteria are met, revenue should be recognised by reference to the stage of completion of the transaction at the balance sheet date (the percentage-of-completion method): [IAS 18.20] †¢ the amount of revenue can be measured reliably; †¢ it is probable that the economic benefits will flow to the seller; †¢ the stage of completion at the balance sheet date can be measured reliably; and †¢ the costs incurred, or to be incurred, in respect of the transaction can be measured reliably. When the above criteria are not met, revenue arising from the rendering of services should be recognised only to the extent of the expenses recognised that are recoverable (a cost-recovery approach. [IAS 18.26] Interest, Royalties, and Dividends For interest, royalties and dividends, provided that it is probable that the economic benefits will flow to the enterprise and the amount of revenue can be measured reliably, revenue should be recognised as follows: [IAS 18.29-30] †¢ interest: using the effective interest method as set out in IAS 39 †¢ royalties: on an accruals basis in accordance with the substance of the relevant agreement †¢ dividends: when the shareholders right to receive payment is established Disclosure

Free College Essays - Optimism in The Stranger by Albert Camus :: The Stranger The Outsider

Optimism in Camus' The Stranger (The Outsider) The novel The Stranger by Albert Camus can be viewed from several different perspectives. Some people see this book as a "slap to the face" or an insult. Others, however, find the views expressed in this novel to be comforting and optimistic. Just as there are many different people in the world, there are many different interpretations and opinions surrounding this novel. I have found The Stranger to be a novel that is uplifting and reassuring and, therefore, wonderful . This novel is important, not because I subscribe to the views expressed in it, and not because many people do not, but — in my opinion — simply because every person should be exposed to the existentialist idea of living. Most people do not realize that their religion and, thus, many of their beliefs have been laid out for them by circumstance. They were born to Christian or Jewish or Buddhist parents and that is what they became. Simple. Far too simple for my liking. I often wonder how people can accept what they have not been able to discover for themselves. Religion has all the answers for people. If you are sad, look on the pages that deal with sadness. You will feel better. I would not feel better. I would feel like a mindless person, a slave to a way of perceiving life that I had no part in creating. I feel at home with the existentialists as they ask: â€Å"Why?". My question is, why must people refuse to come to their own conclusions? Why is it taboo to not embrace a "God" but embrace your mind instead? Why can we all not realize that we are alone, that we must find meaning in our lives because we are alive, not because someone or something wants us to live a certain way? As Camus puts it: â€Å"I opened myself to the gentle indifference of the world." Some people would find themselves naked in the kind of atmosphere that Camus writes about: a life where there is no set guideline and moreover, no reward for following a set guideline. Those are the people who need God in order to get out of bed each morning. Those are the people who might like to burn Camus' The Stranger. I can fully understand why people would hate this book if they were honest, God-fearing men and women.

Ten Steps Of Billing Process Health And Social Care Essay

Measure One. Pre-register the patients. Obtain or verify the patient ‘s demographics. Gather the patient ‘s name, reference, phone figure, day of the month of birth, the nature of the medical job, the insured ‘s name, reference, phone figure, relation of the insured to the patient, type of insurance, insured ‘s ID figure. Determine if referrals are needed or is a anterior mandate needed? Verify referral or mandate phone Numberss provided on the card, co-pay sum, co-insurance, and whether the medical job is due to an car accident, or a work related accident. This information helps to find if a commercial insurance is primary or if another insurance is primary. Information obtained at pre-registration is important to the charge procedure and decreases denials ( Deutscher, 2008 ) . Measure Two. Establish the fiscal duties for the visit. Verify insurance eligibility and find how much to roll up up forepart from the patient. Insurance and all other information demands to be check at each visit because patients may reassign from one insurance program to another, move or alteration occupations. Eligibility can alter month to month on certain types of insurance therefore these types must be verified on each visit. This is besides where an account of the installation ‘s policy on fiscal affairs is given to the patient ( Deutscher, 2008 ) . Measure Three. Check-in the patient. Obtain the medical history and demographics of new patients. Confirm with returning patients that all information is right and up to day of the month. At this point, their record should be checked for any past charges still unpaid. If the patient ‘s insurance will non be covering this visit, or if the patient is without insurance, have the patient mark a release accepting duty for the entire sum due of this visit. Some installations collect co-pays at this point ( Deutscher, 2008 ) . Measure Four. Check-out patients. Enter the medical and process codifications for the visit to set up a charge with the patient or the patient ‘s insurance. Give them all prescription, lab faux pas or referral paperwork they might necessitate for ordered work. Schedule a follow-up assignment if necessary. Besides record any minutess for this visit ( Fordney, 2008 ) . Measure Five. Reappraisal coding conformity. Obtain CPT and ICD-9 codifications from the doctor ( s ) . Verify that all information is right before come ining it into the computing machine system. All codifications should be checked for mistakes. Everything in the study should logically associate together so the insurance company understands the necessity for the medical charge applied ( Fordney, 2008 ) . Measure Six. Check charge conformity. When it comes to a charge conformity program, the stairss in the charge procedure have to be done right by the regulations and ordinances set by the conformity program. The medical records must hold the right codifications for the charge to be right. A conformity program prevents fraud from happening, and helps happen and fix mistakes in medical certification and charge. Documentation must besides follow the regulations of the conformity program as good ( Fordney, 2008 ) . Measure Seven. Prepare and transmit claims. This is largely done electronically now, and the transmittals of claims have to be HIPAA compliant. This transmittal besides involves the insurance company or the clearinghouse directing a reception of recognition of the claim filed ( Fordney, 2008 ) . Measure Eight. Monitor payer adjudication. This involves maintain an aging study which shows all outstanding claims in columns, based on how many yearss old they are in 30 twenty-four hours increases. At 30 yearss, the procedure of naming on or resubmitting the claim begins ( Fordney, 2008 ) . Step Nine. Generate patient statements. Monitoring of patient balances is every bit of import. This is handled by directing monthly statements to patients with balances owing ( Fordney, 2008 ) . Measure Ten. Follow up on patient payments and handle aggregations. Identify which statements have gone out more than one time. If it has been sent three times so it ‘s of import to allow the patient know that his or her history is in danger of being sent to aggregation ( Fordney, 2008 ) . 1.a. Brush signifiers. The brush signifier is known by several different names, such as superbill, charge faux pas, and routing signifier. This signifier is printed out and attached to the patient ‘s wellness record at the clip of check-in. Besides the identifying information, it besides contains the procedural and diagnostic codifications and whether the patient should return for an assignment. This is a combination of a measure, an insurance signifier and a rout-system used in both computing machine and paper based systems. For computerized systems, this signifier can be scanned to input the charges and diagnoses into the patient ‘s history and medical record. Some have barcodes that can be read to input the charges and diagnoses into the patient ‘s history and medical record. Some medical patterns use the brush signifier as a routing sheet and as an bill to the patient. When used as a routing sheet, it becomes a beginning papers for insurance claim informations. The brush ‘s process and diagnostic codification subdivisions should be updated on reprinted twice a twelvemonth, based on alterations, add-ons, and omissions of procedural and diagnostic codifications ( Fordney, 2008 ) Explanation of Benefits. The Explanation of Benefits ( EOB ) , besides referred to as remittal advice, is a papers issued saying the position of the claim. This is sent by the remunerators to both the donees and suppliers. EOBs provide the necessary information about claim payment information and patient duty sums. Every wellness insurance company, including HMOs, is required to supply the insured or subscriber with an Explanation of Benefits in response to the filing of a claim. EOBs are non required when service is provided by a take parting supplier who receives full reimbursement straight from the insurance company, but will be provided upon petition. Each EOB must include the undermentioned: name of the supplier of the service, day of the month of service, designation of the service, supplier ‘s charge, the sum or per centum collectible after deductibles, co-payment and any other decrease of the sum claimed, telephone figure or reference where an insured may obtain elucida tion, information on how to register an entreaty of a denial of benefits, including the applicable timeframe to register ( Fordney, 2008 ) . Advance Beneficiary Notice. An Advance Beneficiary Notice ( ABN ) is besides known as a release of liability. When a patient is to have a service or an point from a take parting supplier or suppler, that might be denied for medical necessity by Medicare, the supplier or provider must inform the patient and have him or her agree to pay for the denied service in progress. Every infinite on the ABN must be filled in before giving it to the patient to subscribe. Suppliers on the other manus, are non required to give the patient an ABN for services or points excluded from Medicare coverage. ABNs merely use if the patient is in the original Medicare program, and non in a Medicare private wellness program. If the patient does non acquire an ABN to subscribe before the service or point from the supplier, it is non specifically excluded from coverage, and Medicare does non pay for it, so the patient does non hold to pay for it. If the supplier does give the patient an ABN that is signed befor e service or given the point, and Medicare does non pay for it, so the patient will hold to pay the supplier. Medicare considers the appropriate usage of ABNs a conformity issue. When directing in a claim, the HCPCS qualifier -GA must be added to the appropriate codifications to bespeak that the patient has signed the release ( Fordney, 2008 ) . Remittance Advice. Electronic remittal advice ( ERA ) is an on-line dealing about the position of a claim. It gives information on claims paid or denied, and sends a ground to the charge specializer. Managed attention programs pay by either a capitation system or based on the services given to the patient with a statement of remittal or account of benefits ( EOB ) . In the system when payment is based on services rendered, and a statement of remittal or EOB is generated, such statements will enumerate services that have been rendered to patients and normally indicate the sum billed, sum allowed, sum paid, and any co-payment to be made by the patient. By and large patients under managed attention programs do non have an EOB. With Medicaid, if a supplier wants to have an ERA, so a signifier must be completed and sent to the financial agent. If a supplier is utilizing the paper system, so Medicaid will direct a remittal advice ( RA ) with all Medicaid payment cheques. Medicare sends a p ayment cheque along with a nationally standardised papers to take parting doctors called a Medicare RA. On the front side of the RA are position codifications that are the same countrywide, stand foring the ground a claim may non hold been paid in full or was denied, etc. These codifications are defined on the rearward side of the RA. Non-participating doctors besides receive an RA with payment information about unassigned claims ( Fordney, 2008 ) . Engagement Contracts. Participating suppliers ( par ) has a contractual understanding with an insurance program to render attention to eligible donees and so measures the 3rd party straight. The 3rd party remunerator pays its part of the allowed sum, and the supplier measures the patient for the balance non paid by the insurance company, after the excluded part is adjusted off the history. There are some programs though where the take parting supplier is called a member, and they may accept the payment as payment in full, or may be free to measure the patient for any unpaid balance, depending on the contract ( Fordney, 2008 ) . 1.b. Adjudication procedure for remunerators and suppliers. Once a claim has been sent to the patient ‘s wellness program, the remunerators review the claims through the adjudication procedure. Through this procedure the remunerator puts the claim through a series of stairss to find if it should be paid or non. After these stairss are completed, the remunerator decides to either pay the claim in full, to merely pay some of it, or to deny it wholly. Upon this, a study is sent to the supplier along with payment. If the patient has more than one insurance program, the primary program will direct the balance of the claim to them. Suppliers have contracted agreements with each remunerator hence what the remunerator pays out may non fit the supplier ‘s fee. Most suppliers so adjust/write off the difference of their fee to what the remunerator pays out. It is every bit of import for the supplier to supervise the claims. The faster the supplier can have payment the better his or her bottom line becomes. To supervise the claim during adjudication, the supplier must cognize the sum of clip the remunerator is allowed to take to react to the claim, and how long the claim has been in procedure. Suppliers have to register the claim within a certain sum of clip after the service, and remunerators have to treat clean claims within the claim turn-around clip agreed upon in the engagement contract ( prompt-pay Torahs ) . Aging is the 3rd portion of claim followup. Producing an aging study lets the supplier cognize how long the remunerator has had the claim. HIPAA 276 is the enquiry that is sent to obtain information on the position of a claim and HIPAA 277 is the response returned by the remunerator. From here the supplier must cognize the timetable for subjecting a corrected claim and how to register a 2nd claim if necessary, how to feed back if a claim has been denied for losing or wrong informations, and how to manage a petition for more information or certificati on ( Valerius, Newby & A ; Seggern, 2008 ) . 2. Claims Processing Hospital/Facility Claims Processing Claims Transmission: The infirmary forwards the medical claims to the medical charge squad via a messenger or as scanned paperss. The medical claim must be supported by patient inside informations such as demographics, superbills, charge sheets, insurance confirmation informations, a transcript of the insurance card and any other information refering to the patient ( Fordney, 2008 ) . Retrieval and Checking of Medical Claims: The medical charge staff accesses the medical claims and back uping paperss. All paperss are checked for illegible or losing paperss and the infirmary charge office is notified instantly so that they can re-scan and direct losing paperss ( Fordney, 2008 ) . Medical Cryptography: An of import measure in claims treating is to repair the process and diagnoses codifications for each patient based on criterions such as CPT ( Current Procedural Terminology ) and ICD-9 ( International Classification of Diseases, Ninth Edition ) . The degree of service determines the 5-digit process codification, while the diagnosing codification is based on the medical diagnosing made by the physician ( Fordney, 2008 ) . Charge Creation: Medical Billing professionals will so make appropriate medical claims based on charge regulations refering to specific bearers and locations. All medical claims must be created within agreed turnaround times – by and large 24 hours. A thorough audit and checking of the completed medical claims is done at multiple degrees. The medical claims are checked for right and complete information, right process and diagnosing codifications, and the genuineness of all other relevant information about the patient, since incomplete/incorrect information is one of the individual most common grounds for rejection of medical claims ( Fordney, 2008 ) . Medical Claims Audit: A thorough audit and checking of the completed medical claims is done at multiple degrees. The medical claims are checked for right and complete information, right process and diagnosing codifications and genuineness of all other relevant information about the patient since incomplete/incorrect information is one the individual most common ground for rejection of medical claims ( Fordney, 2008 ) . Medical Claims Transmission: Medical claims created are filed for follow up before they are sent electronically to the claims transmittal section with all relevant information on each medical claim ( Fordney, 2008 ) . Claims Submission to Insurance Agencies: The audited, listed and recorded medical claims are printed out and dispatched to allow Insurance Agencies or governmental sections, with any fond regards or back uping paperss that may be required for colony ( Fordney, 2008 ) . Follow-up and Settlement: This involves the concluding phases where the medical charge squad follows up systematically with the insurance companies and payment bureaus until the concluding colony is disbursed ( Outsource2india, 2010 ) . Reprinted from Outsource2india, 2010 Physician/Provider Claims Processing Data entry of patient demographics, mentioning doctor, CPT and ICD Codes, and Modifier ( s ) is entered into the medical charge package Scan the paperss for charge mistakes and rectify them if needed Adjudicate client claims for truth Preparation of Explanation of Benefits ( EOBs ) Submit and file the claim with the insurance company Follow up on the claims with the insurance company Apprise biller of the position of the claim Process denied claims and re-adjudicate them for claims entry ( Outscource2india, 2010 ) Comparison of Commercial, Managed Care and Federal Insurance Plans Commercial wellness insurance covers medical disbursals and disability income for the Insured and are sold for by net income bearers. Policies vary in sums harmonizing to the types of specific coverage that they provide. It is besides coverage that provides two types of benefits – disablement income and medical disbursals ( answers.com ) . Managed Care Insurance feature is the inducement for the insured to remain within a specific web of wellness attention suppliers. Managed attention plans fall into 3 basic types: HMO, PPO, and POS. HMOs provide medical intervention on a postpaid footing, which means that HMO members pay a fixed monthly fee, irrespective of how much medical attention is needed in a certain clip period. A PPO is made up of physicians and or infirmaries that provide medical service merely to a specific group and a system where the patient pays no deductible and normally merely a little co-payment when they use a wellness attention supplier within their web ( answers.com ) . Federal Insurance plans. One of the most outstanding characteristics of the Federal Employee Health Benefit Program ( FEHBP ) is the picks it allows. There are three types of programs: fee-for-service and preferable supplier organisation ( PPO ) , normally offered combined, HMOs, and high deductible wellness insurance programs and other consumer-driven programs. In the FEHBP, the federal authorities sets minimum criterions and if met by an insurance company, allows it to take part in the plan. The consequence is legion viing insurance programs that are available to federal employees. The FEHBP has frequently been proposed as a theoretical account for national wellness insurance and sometimes as a plan that could straight inscribe the uninsured ( opm.gov ) . Major Payment and Reimbursements A Prospective Payment System ( PPS ) is a method of reimbursement in which Medicare ( CMS ) payment is made based on a predetermined fixed sum. The payment sum for a peculiar service is derived based on the categorization system of that service, such as diagnosis-related groups ( DRG ) for inpatient infirmary services.A DRGs have been used in the US since 1983 to find how much Medicare pays the infirmary, since patients within each class are clinically similar, and will utilize the same degree of hospital resources ( Fordney, 2008 ) . In the prospective payment method, payment rates for health care services are established in progress for a specific clip period. Two types of prospective payment methods are per-diem and case-based payment. In per-diem, the 3rd party remunerator reimburses the supplier with a fixed rate for each twenty-four hours a covered patient is hospitalized. In instance based, 3rd party remunerators reimburse suppliers per instance instead than for each service or per diem ( Casto, Layman, 2006 ) . CMS besides uses separate PPSs for reimbursement to acute inpatient infirmaries, place wellness bureaus, hospice, hospital outpatient, inmate psychiatric installations, inmate rehabilitation installations, long-run attention infirmaries, and skilled nursing installations ( CMS.gov ) . Another state – Spain During the 1980 ‘s alterations came to the Spanish health care plan. First they started with a societal security system that assured wellness attention coverage for merely the working and retired people while a combination of common and private organisations ensured basic attention for the remainder of the population. It was n't until 1997 that DRG coding came into drama for hospital reimbursement. Previously wellness attention was reimbursed harmonizing to a per contact system based on Basic Assistance Units ( Cots, Salvador, Chiarello, Bustins, Castells, ( n.d. ) ) . DRG payment systems were foremost used in Catalonia in 1997. They adopted the CMS DRG coding version. Hospitals received an sum per instance depending on the comparative mean DRG weight of all infirmary discharges. The infirmary comparative ration is multiplied by a fixed sum that is published yearly. Catalonia Health sets the discharge monetary values for each comparative resource strength ( IRR ) and the construction comparative index ( IRE ) every bit good as two burdening per centums. IRE reflects the infirmary ‘s construction degree, while the degree of the infirmary ‘s ingestion of resources ( IRR ) is defined by DRG discharge weights coded with CMS DRGS ( Cots, Salvador, Chiarello, Bustins, Castells, ( n.d. ) ) . Outline Different PPS in the United states Physician attention groups ( PCHs ) PPS method for physician services in ambulatory scenes visit based classified services harmonizing to clinical similarity and scene includes patients from all age groups and from parts of the universe with instance mixes of diseases and differing forms of health care bringing Pediatric Modified Diagnosis Related Groups ( PM-DRGs ) for newborns and paediatric patients developed by National Association of Children ‘s Hospitals and Related Institutions All Patient DRGs ( AP-DRGs ) categorizations for neonatal, paediatric, bad obstetrical, multiple injury, organ graft, and ventilator-dependent patients allows accurate comparings of patients in footings of length of stay, resource ingestion and results International refined DRGs ( IR-DRGs ) inpatient categorization system designed for footing of payment of international health care Clinical hazard groups ( CRGs ) predicts future health care outgos capitated payment system includes all age groups fee for service reimbursement and episode of attention reimbursement based on unit of payment ( Casto, Layman, 2006 ) Acute Inpatient PPS each instance is categorized into a diagnosis-related group ( DRG ) each DRG has a payment weight assigned to it, based on the mean resources used to handle Medicare patients in that DRG basal payment rate is multiplied by the DRG comparative weight. Home Health PPS Medicare pays place wellness bureaus ( HHAs ) a preset base payment adjusted for the wellness status and attention demands of the donee payment is besides adjusted for the geographic differences in rewards for HHAs across the state. instance mix accommodation for the wellness status, or clinical features, and service demands of the donee provide HHAs with payments for each 60-day episode of attention for each benefit Inpatient Psychiatric Facilities PPS paid under the infirmary inmate prospective payment system ( PPS ) certain types of forte infirmaries and units were excluded from PPS because the PPS diagnosing related groups do non accurately history for the resource costs for the types of patients treated in those installations Facilities originally excluded from PPS included rehabilitation, psychiatric, kids ‘s, malignant neoplastic disease, and long term attention infirmaries, rehabilitation and psychiatric infirmary distinguishable portion units, and infirmaries located outside the 50 provinces and Puerto Rico ( BBRA ) ( Pub.L. 106-113 ) , directed the development of a per diem PPS for inmate psychiatric services furnished in infirmaries and exempt units. Inpatient Rehabilitation Facilities PPS authorizes the execution of a per discharge prospective payment system ( PPS ) , utilize information from a patient appraisal instrument ( IRF PAI ) to sort patients into distinguishable groups based on clinical features and expected resource demands. Separate payments are calculated for each group, including the application of instance and installation degree accommodations. Long-Term Care Hospital PPS a per discharge system with a diagnosis-related group ( DRG ) based patient categorization system reflects the differences in patient resources and costs the Secretary shall analyze, and may supply for, accommodations payments to DRG weights, country pay accommodations, geographic reclassification, outliers, updates Skilled Nursing Facilities PPS payment rates are adjusted for instance mix and geographic fluctuation in rewards screen all costs of supplying covered SNF services ( everyday, accessory, and capital-related costs ) . Inpatient PPS PC Pricer infirmary is paid a fixed sum for each patient discharged in a Diagnosis Related Group ( DRG ) fixed sum is intended to cover the cost of handling a typical patient for a peculiar DRG. The PPS Pricer package, calculates discharges from October 1 through September 30 for a given financial twelvemonth ( CMS.gov ) . 6.Local Medical Review Local medical reappraisal policies are developed to assist suppliers and providers in subjecting right claims for payment. Local policies outline when and under what conditions a service, point, or supply is considered medically sensible and necessary, every bit good as the methods contractors will utilize to reexamine claims. These policies are the foundation of the reappraisal procedure. They define the service, decides when a service is sensible and necessary, outlines any coverage standards or specific certification demands, provides specific coding or modifier information and provides mentions upon which the policy is based. CMS requires that local policies be consistent with national guidelines, hence utilizing an consultative commission of medical professionals within Medicare and the medical community, LMRPs is developed. Once they are developed and implemented, LMRPs so provides the determination devising standards for any claim reappraisal and payment determinations. With e ach province holding its ain Medicare contractor, A consequences in each province holding its ain LMRP Local Medical Review Policies ( LMPR, 2010 ) . 7.HIPAA Privacy and Security Rule HIPAA privateness regulation applies to protected wellness information ( PHI ) in any signifier or medium while the Security Rule covers merely PHI that is electronically stored or transmitted by covered entities. The Security Rule ( SR ) has a broader enterprise than the confidentiality focal point of the Privacy Rule. This Security Rules aims at guaranting the unity and handiness of electronic PHI excessively. The Security Rule has to turn to issues such as informations backup, catastrophe recovery and exigency operations. SR has to do certain that covered entities that collect, maintain, use or transmit PHI in electronic signifier must build sensible and appropriate administrative, physical and proficient precautions that guarantee unity, handiness and confidentiality. Such processs must supply protection against any moderately awaited menaces or jeopardies. The Security Rule besides includes a criterion for electronic signatures ( Fordney, 2008 ) . 8.Classifications, Taxonomies, Terminologies and Terminologies Taxonomies are defined as the scientific discipline of categorization. These are the numeral and alpha supplier forte 10 figure codifications which are assigned to sort each wellness attention supplier. Taxonomy codifications are necessary because some institutional suppliers may non take to use for a alone national supplier figure for each of its subparts. The type of forte could impact the doctor ‘s wage depending on the contract with the remunerator ( Fordney, 2008 ) . Categorizations are legion in the claims processing. There is the categorization of diseases, and categorization of patients – outpatient, inmate, and ambulatory patients, to call a few. Everything is put into a categorization which if used and understood, helps the claims processor with truth ( Fordney, 2008 ) . Terminologies are footings abbreviated to initials. In claims insurance there are EOB, ERA, HMO, DRG, CPT, APG, AVG, MDC, AMA, CMS, EDI, ED, etc. It ‘s the alone linguistic communication spoken by claim processors. A terminology can hold several significances therefore it is of import to cognize which terminologies are non acceptable to a installation. Besides, when in uncertainty, inquire a physician or other medical professional what the abbreviation means ( Fordney, 2008 ) . In claims treating nomenclatures such as EOBs ( Explanations of Benefits ) , EOMB ( Explanation of Medicare Benefits ) , ERA ( Electronic Remittance Advice ) , RA ( remittal advice ) are illustrations. These are words that are easy understood throughout the profession ( Fordney, 2008 ) . Office of Inspector General OIG undertakes countrywide audits, every bit good as probes and reviews to reexamine the claim entry procedure of suppliers and reimbursement forms of the plans. The presence of an OIG conformity plan can significantly relieve imposed punishments in the event of an OIG audit or other finds of deceitful charge activities. A comprehensive auditing and monitoring plan will assist minimise the hazard of fraud and maltreatment by placing hazard countries ( igo.state.gov ) . Quality Improvement Organization in Michigan MPRO is a non-profit-making organisation and serves as the quality betterment organisation ( QIO ) for Michigan since 1984. It is contracted with the Centers for Medicare & A ; Medicaid Services. Its charge is: Work with Michigan Medicare suppliers to better the quality of attention for its endorsers. Promote all Michigan Medicare suppliers to follow grounds based medical specialty in all scenes. Protect the unity of the Medicare Trust Fund, by doing certain that Medicare pays merely for goods and services that are medically necessary that are performed in a proper medical scene. Protect the endorsers by look intoing their ailments and entreaties. QIO besides provides advisory services, medical and utilization reappraisals, informations analysis to federal bureaus, province Medicaid and public wellness bureaus, health care installations, and private wellness programs and 3rd party remunerators. QIO consists of a mixture of physician referees, clinical quality betterment and patient safety experts and statisticians. QIO serves infirmaries, nursing places, place wellness attention, physician offices and managed attention scenes ( MPRO.org ) . MPRO ‘s wellness attention quality betterment plans include legion preparations and go oning instruction events for Michigan suppliers across all scenes. Many events are free and Continuing Education Creditss are besides available. MPRO assists Michigan Medicare suppliers ( free of charge ) to better the quality and bringing of their wellness attention by the execution of evidence-based medical specialty that improves procedures and results. Areas of coverage include: Beneficiary Protection Patient Safety Prevention To better quality, safety and efficiency, MPRO publishes booklets for Medicare donees, explicating their rights as a donee ( MPRO, org ) . Other countries of service include: Breast Cancer and Cervical Cancer Control Program ( BCCCP ) Independent Medical Review Informal Dispute Resolution ( IDR ) Long Term Care Remediation Care Compliance Solutions for Long Term Care Providers Medicaid Fee-for-Service Utilization Review Program External Quality Review ( EQR ) MPRO is carry oning a Care Transitions undertaking in the mid Michigan country ( specifically, Clinton, Eaton and Ingham counties ) to measurably better the quality of attention of Medicare donees who transition between attention scenes. MPRO focuses on bettering coordination of attention between suppliers and across the continuum of attention by advancing seamless passages from the infirmary to place, skilled nursing attention, place wellness attention or other suppliers to forestall evitable readmission to the infirmary ( MPRO.org ) . The end of the Prevention Theme is to better the quality and frequence of preventative wellness attention services in order to optimise beneficiary quality of life and wellness attention efficiencies ( MPRO.org ) The Prevention Theme focuses on the undermentioned clinical subjects: Breast Cancer Colorectal Cancer ( CRC ) showing Influenza Immunizations Pneumococcal Immunizations Professionalism in Health Care Professionalism – Hard to specify, but you know it when you see it. Medical moralss are non Torahs, but criterions of behavior by and large accepted as moral guidelines for behaviour, by which a professional may mensurate the decorousness of his or her behavior in relationship with patients, doctors, colleagues, the authorities, and insurance companies. Acting with ethical behaviour agencies to transporting out duties with unity, decency, honestness, competency, consideration, regard, equity, trust, and bravery. The American Medical Association ( AMA ) adopted a codification of moralss for the benefit of the wellness professional in 1980. The Internet Health Coalition developed an eHealth Code of Ethics to protect patient ‘s information on the Internet ( Fordney, 2008 ) . An person must hold a assortment of features or qualities to work good as an insurance charge or coding specializer. Some of these qualities are: Strong critical thought and comprehensive reading accomplishments Logical and practical mind every bit good as a originative job convergent thinker Good organizational accomplishments Detail oriented One ‘s properties, accomplishments, personal image and behavior all contribute to professionalism ( Fordney, 2008 ) . Webster ‘s Collegiate Dictionary defines professionalism as â€Å" the behavior, aims or qualities that characterize or mark a profession or a professional individual † . All professionals portion common features and a codification to stay by. But it is non what we do as a professional, but how we do it, that defines the medical professionalism. It is the unconditioned lovingness of the patient, irrespective of their ability to pay or their station in life ( Fordney, 2008 ) . Most everyone knows instinctively what is meant when they hear the words â€Å" he ‘s so professional. † This evokes an image of high competency and high moralss ; person commanding regard. All countries of professionalism has a codification of behavior, it is non alone to the medical profession. This codification is the moral compass that keeps us on the consecutive and narrow. It will be our moralss that will separate us as a true professional ( Fordney, 2008 ) .Standards of Ethical CryptographyCoding professionals should: Apply accurate, complete, and consistent cryptography patterns for the production of high-quality health care informations. Report all health care informations elements ( e.g. diagnosing and process codifications, nowadays on admittance index, discharge position ) required for external coverage intents ( e.g. reimbursement and other administrative utilizations, population wellness, quality and patient safety measuring, and research ) wholly and accurately, in conformity with regulative and certification criterions and demands and applicable functionary coding conventions, regulations, and guidelines. Assign and study merely the codifications and informations that are clearly and systematically supported by wellness record certification in conformity with applicable codification set and abstraction conventions, regulations, and guidelines. Question supplier ( physician or other qualified health care practician ) for elucidation and extra certification prior to code assignment when there is conflicting, uncomplete, or equivocal information in the wellness record sing a important reportable status or process or other reportable informations component dependant on wellness record certification ( e.g. nowadays on admittance index ) . Garbage to alter reported codifications or the narrations of codifications so that significances are misrepresented. Garbage to take part in or back up cryptography or certification patterns intended to unsuitably increase payment, measure up for insurance policy coverage, or skew informations by agencies that do non follow with federal and province legislative acts, ordinances and official regulations and guidelines. Facilitate interdisciplinary coaction in state of affairss back uping proper cryptography patterns. Advance coding cognition and pattern through go oning instruction. Garbage to take part in or hide unethical cryptography or abstraction patterns or processs. Protect the confidentiality of the wellness record at all times and garbage to entree protected wellness information non required for coding-related activities ( illustrations of coding-related activities include completion of codification assignment, other wellness record information abstraction, coding audits, and educational intents ) . Demonstrate behaviour that reflects unity, shows a committedness to ethical and legal cryptography patterns, and Fosters trust in professional activities ( AHIMA.org ) . Revised and approved by the House of Delegates 09/08. All rights reserved. Reprint and cite merely with proper mention to AHIMA ‘s writing. The Federal Register The Federal Register is the day-to-day official diary of the Federal Government of the United States that contains public notices of authorities bureaus. The Federal Register is compiled by the Office of the Federal Register ( within the National Archives and Records Administration ) and is printed by the Government Printing Office. Since it is a publication of the U.S. Government, there are no copyright limitations on the Federal Register. It is in the public sphere and contains proposed new regulations and ordinances, Final regulations, alterations to bing regulations, and notices of meetings and adjudicative proceedings. This is a good mention for alterations in the wellness industry and maintaining abreast of approaching alterations. Example of a concluding regulation: Health Insurance Reform: Alterations to Electronic Data Transaction Standards and Code Sets AGENCY: Office of the Secretary, HHS. Action: Concluding regulation. Summary: In this concluding regulation, we respond to public remarks received and finalize commissariats applicable to electronic informations dealing criterions from two related proposed regulations published in the May 31, 2002, Federal Register. We are besides following proposed alterations to implementation specifications for wellness attention entities and others. In add-on, we are following alterations to implementation specifications for several electronic dealing criterions that were omitted from the May 31, 2002, proposed regulations. Effective Dates: These ordinances are effectual on March 24, 2003.A §164.500 [ Amended ]6. A § In 164.500 ( B ) ( 1 ) ( four ) , take the words †including the appellation of wellness attention constituents of a covered entity † .A § 165.501 [ Amended ]7. In A §164.501, the definitions of the undermentioned footings are removed: Covered maps Disclosure, Individual, Organized wellness attention agreement, Plan sponsor Protected wellness information, Required by jurisprudence, and Use.A § 164.504 [ Amended ]8. In A §164.504, the undermentioned alterations are made: a. The definitions of the undermentioned footings are removed: Common control, Common ownership, Health attention constituent, and Hybrid entity. B. Paragraphs ( B ) through ( vitamin D ) are removed and reserved. Authority: Sections 1173 and 1175 of the Social Security Act ( 42 U.S.C. 1329d-2 and 1320-4 ) . Dated: January 13, 2003.Tommy G. Thompson,Secretary. [ FR Doc. 03-3877 Filed 2-13-03 ; 8:45 am

Cultural Identity And My Family - 766 Words

Cultural identity is defined as the sense or feeling of belonging to a group. I connect my cultural identity to my immediate family. My immediate family consists of my parents, two younger sisters, and myself. Each one of us has significant values that have been instilled in one another. I believe that they play a large role in making me who I am today. Coming from a large, Sicilian family, the importance of love, loyalty, and support has always been prominent. My Sicilian culture has always been existent in my life, however I do not fully connect with it on many levels. For example, tattoos are not very accepted by my extended family. My father, mother, and I have several visible tattoos. When my grandparents and a few other family members noticed, they were immediately disgusted. They could not see that we were the same people we were before they noticed the tattoos. They also become distant for some time. The tattoos are a form of expression for us and we see them as a rt. My parents have always taught my sisters and me to never be ashamed of who we are. I value this deeply. I feel that just because other people are unable to see how special one person is, does not mean that that person is not special. In addition, this taught me to not judge someone based solely on their appearance. Some of the nicest people I have ever met are covered with tattoos. To not be judgmental is a very valuable asset in being a speech language pathologist. There will beShow MoreRelatedCultural Identity : My Family1518 Words   |  7 Pages My cultural identity has been well established by my family of origin. From my perspective, my family is one-sided because I do not spend much time with my father’s family. They have not impacted my cultural identity in the overarching way that my mother’s family has. My mother is Syrian and Spanish and my grandmother is Syrian. We have not met my mother’s father so we have never associated ourselves in terms of ethnicity as Spanish. 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Sometimes it is hard to find time to read because of myRead MoreCultural Identity Essay945 Words   |  4 PagesCultural Identity A cultural identity is the sense of belonging to a particular group and the influence said group has over an individual. In clinical therapy, it is important to be aware of a client’s cultural identity, as well as the cultural identity of the therapist. Both a client and the therapist can experience biases from their cultural identities so it is crucial for the therapist, in particular, to be conscious of that to not inadvertently invalidate or offend the client. It is also importantRead MoreWhat I Think About My Cultural Identity1561 Words   |  7 PagesWhen someone asks me what is my cultural identity, there are a lot of things that come to my mind. For example, one of the first things that come to my mind is the how people see me which is by being hispanic. In the same way, I also think about the fact that in addition to being hispanic I am also Salvadorean which sets me apart from the idea that every hispanic is mexican and they are all the same. In the first few seconds after I am asked about my cultural identity, I think about who I am and whatRead MoreA Deeper Perspective Of Sociocultural Theory925 Words   |  4 Pagesencompasses sociocultural theory, where the social and cultural context of a person’s thought and actions are considered. According to sociocultural theory, we do not live in a vacuum. Interaction with social forces, or those omnipresent social influences that surround us, goes a long way toward explaining our attitudes, character, knowledge, feelings, and other individual attributes (â€Å"Diversity Consciousness†, 2010, 2004, and 2000). Identity is formed from internal and external influences. It is