Executive Summary Statement of Problem Hospital Corporation of America (HCA) is a proprietary hospital management company that owns and manages chains of hospitals on a for-profit basis. HCA is currently facing a complex financial situation with their ratio of debt to total capital approaching 70%‚ as opposed to a target ratio of 60%. While some investors welcome HCA’s more aggressive use of leverage‚ others are worried that HCA’s capital structure could decrease the company’s current A bond
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marking to market (or pure FVA) in times of financial crisis‚ it is less clear that these problems apply to FVA as stipulated by the accounting standards‚ be it IFRS or U.S. GAAP. Third‚ historical cost accounting (HCA) is unlikely to be the remedy. There are a number of concerns about HCA as well and these problems could be larger than those with FVA. Key words: fair value accounting; historical cost accounting; financial crisis 1. Introduction The recent financial crisis has turned the spotlight
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Anthrax Abigail Ward HCA 415 Community & Public Health Tara Whitworth May 20‚ 2012 “Bioterrorism remains a major threat for the United States despite more than $65 billion spent on protecting the country from myriad dangers‚ the Bipartisan WMD Terrorism Research Center said in its latest report Wednesday. The center’s Bio-Response Report Card evaluated U.S. preparedness for countering threats from bioterrorism and found the country remains vulnerable to multiple threats and "largely
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Introduction Hospital Corporation of America (HCA) is a proprietary hospital management company. The company has been following an acquisitive strategy by taking over hospital companies and not-for-profit hospitals. The firm is also considering expanding into new health service areas like home health care and outpatient surgery. The company is at a crossroads with regard to its financial goals; HCA currently faces the likelihood of adverse changes to the Medicare/Medicaid policy which could strain
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have been subjected to interpretation by the High Court ‚ they being: (a) The Commonwealth shall not make any law for establishing any religion; and (b) The Commonwealth shall not make any law for prohibiting the free exercise of any religion. KEY HCA CASES SINCE
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author will outline a selection of evidence of their work and interaction with their Palliative Care Clients and the Palliative Care Team. For the privacy and dignity of the client we will refer to the client as John (an alias) and me as the author or HCA (Health Care Assistant). John is a 78 year old single man who has retired from farming. John has a nephew‚ Tom (name changed to protect his identity) who works at the farm everyday although he lives a few miles away. John is a very happy and independent
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5 Al-Kateb v Godwin [2004] HCA 37; 219 CLR 562; 208 ALR 124. 2 6 Al-Kateb v Godwin [2004] HCA 37; 219 CLR 562; 208 ALR 124. 3 Although it was not expressly authorised under the provisions of the Migration Act to detain an unlawful non-citizen for an indefinite period of time7‚ it was held by the majority‚ in
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paper will discuss Hospital Corporation of America’s (HCA) goals of achieving industry-leading performance in clinical and satisfaction measures and recruiting and employing physicians to meet the need for high quality health services (University of Oregon Investment Group‚ 2011). This paper will also discuss which tools would be most effective in measuring the organization’s performance against the determined standards. The actual standards that HCA would use to measure the first goal of achieving
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For profit vs. not for profit organizations Melinda Colp AIU Online Healthcare Administration HCM630-1203D-01 Professor Michael Schmitt September 16‚ 2012 Non-Profit healthcare organization vs. for-profit healthcare organization “Hospitals can be non-profit‚ for-profit‚ and government-owned and/or operated” (Baker & Baker‚ 2006). There are different terms for each classification in how to report and handle the finances but the basics are the same for any type of business. Business
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that subject or the general criminal law‚ 4 both of which otherwise come within State legislative power. [2007] HCA 33 (2 August 2007). The Australian‚ 1 January 2008‚ p 8. 3 See in that regard the nine factors submitted by the Commonwealth Solicitor-General which characterizes the threat of terrorism posed to Western civilization in general and Australian in particular: [2007] HCA 33 at [253]. 4 Attorney-General for the Commonwealth v Colonial Sugar Refining Co Ltd [1914] AC 237 (PC). 3
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