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    **files (2)** – ## InClassAssignment1Valuespg2copy.pdf – ## RankingvaluesVer.docx **## InClassAssignment1Valuespg2copy.pdf** Achievement-to accomplish something noteworthy and admirable in your work, education, or your life in general. Friendship-the emotions or conduct of friends Power-the capacity…

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    **files (2)**

    – ## InClassAssignment1Valuespg2copy.pdf

    – ## RankingvaluesVer.docx

    **## InClassAssignment1Valuespg2copy.pdf**

    Achievement-to accomplish something noteworthy and admirable in your work, education, or
    your life in general.

    Friendship-the emotions or conduct of friends

    Power-the capacity or ability to direct or influence the behavior of others or the course of events

    Altruism-the selfless act of helping others without expecting anything in return

    Health-to have a soundness of mind and body

    Recognition- acknowledgment of something's existence, validity, or legality

    Autonomy-the capacity of an agent to act in accordance with objective morality rather than
    under the influence of desires

    Honesty-a refusal to lie, steal, or deceive in any way

    Religion-a particular system of faith and worship

    Beauty-a combination of qualities, such as shape, color, or form, that pleases the aesthetic
    senses, especially the sight.

    Justice-is the ethical, philosophical idea that people are to be treated impartially, fairly and
    properly

    Success-the achievement of a desired goal

    Creativity- original thought and expression

    Knowledge-facts, information, and skills acquired by a person through experience or education

    Wealth-an abundance of valuable possessions or money

    Duty-a moral or legal obligation; a responsibility

    Love-an intense feeling of deep affection

    Wisdom-the quality of having experience, knowledge, and good judgment; the quality of being
    wise

    Emotional Well-Being-the ability to produce positive emotions, moods, thoughts, and feelings

    Loyalty-to see as important the strict observance of promises and duties to those in authority
    and to those in close personal relationships

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    **## RankingvaluesVer.docx**

    **Discussion Board #1: Ranking Values**

    **Initial Post due by:** Wednesday 7/8/2026

    **Response Post due by**: Sunday 7/12/2026

    **Instructions (I have attached resources for this assignment)**

    Your values are crucial to resolving ethical dilemmas. It is important to be aware of what your values are and how they effect your decision making. It is also important to consider how your values align with your profession.

    **_Rank the following values in order of importance, with #1 representing the most important value to you, and so on. Then I would like for you to explain why you choose your #1 value (most important) and why you choose your #21 value (least important). Once you rank your values I would like for you to write one paragraph (4 to 6 sentences) that includes what your current profession is or what profession you would like to eventually be in and how your values would align with that profession._**

    **_I have included a page below that explains a few of the values in the event you need any clarification on what a particular value means._**

    [**Value Explanations**](https://uncfsu.instructure.com/courses/50802/files/10175275?wrap=1) [**Download Value Explanations**](https://uncfsu.instructure.com/courses/50802/files/10175275/download?download_frd=1)

    Take the time to see how your values align with those of your classmates. You have to respond to at least ONE of your classmates for this post. I want the interaction to be meaningful and not just simply "I agree or disagree".

    Achievement                           Friendship                               Power

    Altruism                                  Health                                     Recognition

    Autonomy                               Honesty                                   Religion

    Beauty                                     Justice                                     Success

    Creativity                                Knowledge                              Wealth

    Duty                                        Love                                        Wisdom

    Emotional Well-Being            Loyalty                                    Family

    **Example Below**

    1. Autonomy
    2. Religion
    3. Health
    4. Emotional Well-Being
    5. Wisdom
    6. Knowledge

    7. Loyalty

    8. Family
    9. Love

    10. Creativity
    11. Justice
    12. Honesty
    13. Duty
    14. Altruism
    15. Success

    16. Achievement
    17. Power
    18. Friendships
    19. Wealth
    20.Beauty
    21.Recognition

    After numerous drafts, I found autonomy to come out to be my #1 Value. I understand autonomy to be the ability to live out according to principles one has reasoned out for themselves. I have lived through a wide range of experiences, and I have always taken time to reflect on what each moment had made me feel. Based off those feelings, I refine my thoughts and beliefs, which affects my decision making. Being able to choose which direction I grow in means a lot to me, because I value my life greatly.

    My list resulted in having Recognition ranked last. It's a nice feeling to be recognized – but at the end of the day I always know when I've tried my best and have given it my all. That's generally enough for me.

    I have recently signed on to be a software engineer at a bank. This is a role that requires problem solving, order and clear communication. I see this role deepening my understanding of systems, which relates to cause and effect. I believe that cause and effect is a theme connected to wisdom. The role will also expose me to new knowledge that can be added to my resume. Being able to grow my resume is a positive thing for my career. By managing my career well, I can support my family, which brings me closer to what I see success to be.

    **## RankingvaluesVer.docx**

    **Discussion Board #1: Ranking Values**

    **Initial Post due by:** Wednesday 7/8/2026

    **Response Post due by**: Sunday 7/12/2026

    **Instructions (I have attached resources for this assignment)**

    Your values are crucial to resolving ethical dilemmas. It is important to be aware of what your values are and how they effect your decision making. It is also important to consider how your values align with your profession.

    **_Rank the following values in order of importance, with #1 representing the most important value to you, and so on. Then I would like for you to explain why you choose your #1 value (most important) and why you choose your #21 value (least important). Once you rank your values I would like for you to write one paragraph (4 to 6 sentences) that includes what your current profession is or what profession you would like to eventually be in and how your values would align with that profession._**

    **_I have included a page below that explains a few of the values in the event you need any clarification on what a particular value means._**

    [**Value Explanations**](https://uncfsu.instructure.com/courses/50802/files/10175275?wrap=1) [**Download Value Explanations**](https://uncfsu.instructure.com/courses/50802/files/10175275/download?download_frd=1)

    Take the time to see how your values align with those of your classmates. You have to respond to at least ONE of your classmates for this post. I want the interaction to be meaningful and not just simply "I agree or disagree".

    Achievement                           Friendship                               Power

    Altruism                                  Health                                     Recognition

    Autonomy                               Honesty                                   Religion

    Beauty                                     Justice                                     Success

    Creativity                                Knowledge                              Wealth

    Duty                                        Love                                        Wisdom

    Emotional Well-Being            Loyalty                                    Family

    **Example Below**

    1. Autonomy
    2. Religion
    3. Health
    4. Emotional Well-Being
    5. Wisdom
    6. Knowledge

    7. Loyalty

    8. Family
    9. Love

    10. Creativity
    11. Justice
    12. Honesty
    13. Duty
    14. Altruism
    15. Success

    16. Achievement
    17. Power
    18. Friendships
    19. Wealth
    20.Beauty
    21.Recognition

    After numerous drafts, I found autonomy to come out to be my #1 Value. I understand autonomy to be the ability to live out according to principles one has reasoned out for themselves. I have lived through a wide range of experiences, and I have always taken time to reflect on what each moment had made me feel. Based off those feelings, I refine my thoughts and beliefs, which affects my decision making. Being able to choose which direction I grow in means a lot to me, because I value my life greatly.

    My list resulted in having Recognition ranked last. It's a nice feeling to be recognized – but at the end of the day I always know when I've tried my best and have given it my all. That's generally enough for me.

    I have recently signed on to be a software engineer at a bank. This is a role that requires problem solving, order and clear communication. I see this role deepening my understanding of systems, which relates to cause and effect. I believe that cause and effect is a theme connected to wisdom. The role will also expose me to new knowledge that can be added to my resume. Being able to grow my resume is a positive thing for my career. By managing my career well, I can support my family, which brings me closer to what I see success to be.

    **## InClassAssignment1Valuespg2copy.pdf**

    Achievement-to accomplish something noteworthy and admirable in your work, education, or
    your life in general.

    Friendship-the emotions or conduct of friends

    Power-the capacity or ability to direct or influence the behavior of others or the course of events

    Altruism-the selfless act of helping others without expecting anything in return

    Health-to have a soundness of mind and body

    Recognition- acknowledgment of something's existence, validity, or legality

    Autonomy-the capacity of an agent to act in accordance with objective morality rather than
    under the influence of desires

    Honesty-a refusal to lie, steal, or deceive in any way

    Religion-a particular system of faith and worship

    Beauty-a combination of qualities, such as shape, color, or form, that pleases the aesthetic
    senses, especially the sight.

    Justice-is the ethical, philosophical idea that people are to be treated impartially, fairly and
    properly

    Success-the achievement of a desired goal

    Creativity- original thought and expression

    Knowledge-facts, information, and skills acquired by a person through experience or education

    Wealth-an abundance of valuable possessions or money

    Duty-a moral or legal obligation; a responsibility

    Love-an intense feeling of deep affection

    Wisdom-the quality of having experience, knowledge, and good judgment; the quality of being
    wise

    Emotional Well-Being-the ability to produce positive emotions, moods, thoughts, and feelings

    Loyalty-to see as important the strict observance of promises and duties to those in authority
    and to those in close personal relationships

    [https://www.google.com/search?sca_esv=589119146&sxsrf=AM9HkKnzEWeDoU0P5fKE7J9iL8LHBUkkvw:1702052909070&q=legality&si=ALGXSlYmNhxeZOJxNGRDYi-2PpnDsEx_91Ja5zJlY_IXtMsfhc68MCj7E-KqJAv8aeK6YUZI7JxlNo94Zw0z_mi0WN3-D85E1LGgBuqMj-66ocG07XYP6WQ%3D&expnd=1](https://www.google.com/search?sca_esv=589119146&sxsrf=AM9HkKnzEWeDoU0P5fKE7J9iL8LHBUkkvw:1702052909070&q=legality&si=ALGXSlYmNhxeZOJxNGRDYi-2PpnDsEx_91Ja5zJlY_IXtMsfhc68MCj7E-KqJAv8aeK6YUZI7JxlNo94Zw0z_mi0WN3-D85E1LGgBuqMj-66ocG07XYP6WQ%3D&expnd=1)

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    **## RankingvaluesVer.docx**

    **Discussion Board #1: Ranking Values**

    **Initial Post due by:** Wednesday 7/8/2026

    **Response Post due by**: Sunday 7/12/2026

    **Instructions (I have attached resources for this assignment)**

    Your values are crucial to resolving ethical dilemmas. It is important to be aware of what your values are and how they effect your decision making. It is also important to consider how your values align with your profession.

    **_Rank the following values in order of importance, with #1 representing the most important value to you, and so on. Then I would like for you to explain why you choose your #1 value (most important) and why you choose your #21 value (least important). Once you rank your values I would like for you to write one paragraph (4 to 6 sentences) that includes what your current profession is or what profession you would like to eventually be in and how your values would align with that profession._**

    **_I have included a page below that explains a few of the values in the event you need any clarification on what a particular value means._**

    [**Value Explanations**](https://uncfsu.instructure.com/courses/50802/files/10175275?wrap=1) [**Download Value Explanations**](https://uncfsu.instructure.com/courses/50802/files/10175275/download?download_frd=1)

    Take the time to see how your values align with those of your classmates. You have to respond to at least ONE of your classmates for this post. I want the interaction to be meaningful and not just simply "I agree or disagree".

    Achievement                           Friendship                               Power

    Altruism                                  Health                                     Recognition

    Autonomy                               Honesty                                   Religion

    Beauty                                     Justice                                     Success

    Creativity                                Knowledge                              Wealth

    Duty                                        Love                                        Wisdom

    Emotional Well-Being            Loyalty                                    Family

    **Example Below**

    1. Autonomy
    2. Religion
    3. Health
    4. Emotional Well-Being
    5. Wisdom
    6. Knowledge

    7. Loyalty

    8. Family
    9. Love

    10. Creativity
    11. Justice
    12. Honesty
    13. Duty
    14. Altruism
    15. Success

    16. Achievement
    17. Power
    18. Friendships
    19. Wealth
    20.Beauty
    21.Recognition

    After numerous drafts, I found autonomy to come out to be my #1 Value. I understand autonomy to be the ability to live out according to principles one has reasoned out for themselves. I have lived through a wide range of experiences, and I have always taken time to reflect on what each moment had made me feel. Based off those feelings, I refine my thoughts and beliefs, which affects my decision making. Being able to choose which direction I grow in means a lot to me, because I value my life greatly.

    My list resulted in having Recognition ranked last. It's a nice feeling to be recognized – but at the end of the day I always know when I've tried my best and have given it my all. That's generally enough for me.

    I have recently signed on to be a software engineer at a bank. This is a role that requires problem solving, order and clear communication. I see this role deepening my understanding of systems, which relates to cause and effect. I believe that cause and effect is a theme connected to wisdom. The role will also expose me to new knowledge that can be added to my resume. Being able to grow my resume is a positive thing for my career. By managing my career well, I can support my family, which brings me closer to what I see success to be.

    **## InClassAssignment1Valuespg2copy.pdf**

    Achievement-to accomplish something noteworthy and admirable in your work, education, or
    your life in general.

    Friendship-the emotions or conduct of friends

    Power-the capacity or ability to direct or influence the behavior of others or the course of events

    Altruism-the selfless act of helping others without expecting anything in return

    Health-to have a soundness of mind and body

    Recognition- acknowledgment of something's existence, validity, or legality

    Autonomy-the capacity of an agent to act in accordance with objective morality rather than
    under the influence of desires

    Honesty-a refusal to lie, steal, or deceive in any way

    Religion-a particular system of faith and worship

    Beauty-a combination of qualities, such as shape, color, or form, that pleases the aesthetic
    senses, especially the sight.

    Justice-is the ethical, philosophical idea that people are to be treated impartially, fairly and
    properly

    Success-the achievement of a desired goal

    Creativity- original thought and expression

    Knowledge-facts, information, and skills acquired by a person through experience or education

    Wealth-an abundance of valuable possessions or money

    Duty-a moral or legal obligation; a responsibility

    Love-an intense feeling of deep affection

    Wisdom-the quality of having experience, knowledge, and good judgment; the quality of being
    wise

    Emotional Well-Being-the ability to produce positive emotions, moods, thoughts, and feelings

    Loyalty-to see as important the strict observance of promises and duties to those in authority
    and to those in close personal relationships

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    **## RankingvaluesVer.docx**

    **Discussion Board #1: Ranking Values**

    **Initial Post due by:** Wednesday 7/8/2026

    **Response Post due by**: Sunday 7/12/2026

    **Instructions (I have attached resources for this assignment)**

    Your values are crucial to resolving ethical dilemmas. It is important to be aware of what your values are and how they effect your decision making. It is also important to consider how your values align with your profession.

    **_Rank the following values in order of importance, with #1 representing the most important value to you, and so on. Then I would like for you to explain why you choose your #1 value (most important) and why you choose your #21 value (least important). Once you rank your values I would like for you to write one paragraph (4 to 6 sentences) that includes what your current profession is or what profession you would like to eventually be in and how your values would align with that profession._**

    **_I have included a page below that explains a few of the values in the event you need any clarification on what a particular value means._**

    [**Value Explanations**](https://uncfsu.instructure.com/courses/50802/files/10175275?wrap=1) [**Download Value Explanations**](https://uncfsu.instructure.com/courses/50802/files/10175275/download?download_frd=1)

    Take the time to see how your values align with those of your classmates. You have to respond to at least ONE of your classmates for this post. I want the interaction to be meaningful and not just simply "I agree or disagree".

    Achievement                           Friendship                               Power

    Altruism                                  Health                                     Recognition

    Autonomy                               Honesty                                   Religion

    Beauty                                     Justice                                     Success

    Creativity                                Knowledge                              Wealth

    Duty                                        Love                                        Wisdom

    Emotional Well-Being            Loyalty                                    Family

    **Example Below**

    1. Autonomy
    2. Religion
    3. Health
    4. Emotional Well-Being
    5. Wisdom
    6. Knowledge

    7. Loyalty

    8. Family
    9. Love

    10. Creativity
    11. Justice
    12. Honesty
    13. Duty
    14. Altruism
    15. Success

    16. Achievement
    17. Power
    18. Friendships
    19. Wealth
    20.Beauty
    21.Recognition

    After numerous drafts, I found autonomy to come out to be my #1 Value. I understand autonomy to be the ability to live out according to principles one has reasoned out for themselves. I have lived through a wide range of experiences, and I have always taken time to reflect on what each moment had made me feel. Based off those feelings, I refine my thoughts and beliefs, which affects my decision making. Being able to choose which direction I grow in means a lot to me, because I value my life greatly.

    My list resulted in having Recognition ranked last. It's a nice feeling to be recognized – but at the end of the day I always know when I've tried my best and have given it my all. That's generally enough for me.

    I have recently signed on to be a software engineer at a bank. This is a role that requires problem solving, order and clear communication. I see this role deepening my understanding of systems, which relates to cause and effect. I believe that cause and effect is a theme connected to wisdom. The role will also expose me to new knowledge that can be added to my resume. Being able to grow my resume is a positive thing for my career. By managing my career well, I can support my family, which brings me closer to what I see success to be.

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  • [Solved] Week 8 Discussion- Law and Ethics in Healthcare

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    **files (2)** – ## Week8DiscussionInstruction-LawandEthicsinHealthcare.docx – ## Week8LearningResources-LawandEthicsinHealthcare.docx **## Week8DiscussionInstruction-LawandEthicsinHealthcare.docx** **Law and Ethics in Healthcare** **Week 8 Discussion** **What Drives Healthcare Costs?** In this week’…

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    **files (2)**

    – ## Week8DiscussionInstruction-LawandEthicsinHealthcare.docx

    – ## Week8LearningResources-LawandEthicsinHealthcare.docx

    **## Week8DiscussionInstruction-LawandEthicsinHealthcare.docx**

    **Law and Ethics in Healthcare**

    **Week 8 Discussion**

    **What Drives Healthcare Costs?**

    In this week’s Discussion, you will focus on practical solutions to reducing healthcare costs while improving quality and access. Because health care in the United States is a business, it is imperative that healthcare administrators understand that providing safe, quality healthcare services under budget is one of the single most important performance metrics that they can benchmark for success.

    **To prepare for this Discussion:**

    · Choose a healthcare policy issue in your workplace or community related to cost, quality, or access. You may wish to explore the literature and healthcare policy websites to ascertain what is working and what might work in your workplace or community.

    **Post** your Discussion, to include the following:

    · Provide an analysis of the healthcare policy issue you chose, making sure to address these specific points:

    · Describe the healthcare policy issue you selected.

    · Provide and explain the statistics depicting the issue.

    · Explain how this issue relates to healthcare costs, quality, and access.

    · Explain why a lack of price transparency can contribute to increased healthcare costs.

    · Explain a strategy that you would propose to decrease healthcare costs.

    · Be sure to provide examples from your professional experiences to demonstrate cost concerns in your particular field. Alternatively, you can use personal anecdotes/stories to illustrate some of the problems that exist.

    **Support your response by identifying and explaining key points and/or examples presented in the Learning Resources.**

    **## Week8LearningResources-LawandEthicsinHealthcare.docx**

    **Law and Ethics in Healthcare**

    **Week 8 Learning Resources**

    **Required Readings**

    · Wilensky, S. E., & Teitelbaum, J. B. (2023).
    _Essentials of health policy and law_ (5th ed.). Jones & Bartlett Learning.

    · Chapter 7, “Structural and Social Drivers of Health and the Role of Law in Optimizing Health” (pp. 137–152)

    · Centers for Medicare & Medicaid Services. (n.d.).
    [_National health expenditure data: Historical_ Links to an external site.](https://www.cms.gov/data-research/statistics-trends-and-reports/national-health-expenditure-data/historical). https://www.cms.gov/data-research/statistics-trends-and-reports/national-health-expenditure-data/historical

    · Cyr, M. E., Etchin, A. G., Guthrie, B. J., & Benneyan, J. C. (2019).
    [Access to specialty healthcare in urban versus rural US populations: A systematic literature reviewLinks to an external site.](https://search.ebscohost.com/login.aspx?direct=true&AuthType=shib&db=edsdoj&AN=edsdoj.88eb416f0bf4158a5af26f07f777fb5&site=eds-live&scope=site&custid=s6527200).
    _BMC Health Services Research_,
    _19_(1), 974–991. https://doi.org/10.1186/s12913-019-4815-5

    · Lopes, L., Montero, A., Presiado, M., & Hamel, L. (2024, March 1).
    [_Americans’ challenges with health care costs_ Links to an external site.](https://www.kff.org/health-costs/issue-brief/americans-challenges-with-health-care-costs/). KFF.org. https://www.kff.org/health-costs/issue-brief/americans-challenges-with-health-care-costs/

    · Flood, C. M., Thomas, B., & McGibbon, E. (2023).
    [Canada’s primary care crisis: Federal government responseLinks to an external site.](https://go.openathens.net/redirector/waldenu.edu?url=https%3A%2F%2Fjournals.sagepub.com%2Fdoi%2Ffull%2F10.1177%2F08404704231183863).
    _Healthcare Management Forum_,
    _36_(5), 327–332. https://doi.org/10.1177/08404704231183863

    · Organisation for Economic Co-operation and Development. (n.d.).
    [_Health expenditure_ Links to an external site.](https://www.oecd.org/health/health-expenditure.htm). https://www.oecd.org/health/health-expenditure.htm#:~:text=Looking%20at%20country%20level%20data,database%20OECD%20Health%20Statistics%202023

    · van der Goes, D. N., Edwardson, N., Rayamajhee, V., Hollis C., & Hunter, D. (2019).
    [An iron triangle ROI model for health careLinks to an external site.](https://www.dovepress.com/an-iron-triangle-roi-model-for-health-care-peer-reviewed-fulltext-article-CEOR).
    _ClinicoEconomics and Outcomes Research_,
    _11_, 335–348. https://doi.org/10.2147/CEOR.S130623

    · U.S. Department of Health and Human Services. (n.d.).
    [_Laws & regulationsLinks to an external site._](https://www.hhs.gov/regulations/index.html) _._ https://www.hhs.gov/regulations/index.html

    **## Week8LearningResources-LawandEthicsinHealthcare.docx**

    **Law and Ethics in Healthcare**

    **Week 8 Learning Resources**

    **Required Readings**

    · Wilensky, S. E., & Teitelbaum, J. B. (2023).
    _Essentials of health policy and law_ (5th ed.). Jones & Bartlett Learning.

    · Chapter 7, “Structural and Social Drivers of Health and the Role of Law in Optimizing Health” (pp. 137–152)

    · Centers for Medicare & Medicaid Services. (n.d.).
    [_National health expenditure data: Historical_ Links to an external site.](https://www.cms.gov/data-research/statistics-trends-and-reports/national-health-expenditure-data/historical). https://www.cms.gov/data-research/statistics-trends-and-reports/national-health-expenditure-data/historical

    · Cyr, M. E., Etchin, A. G., Guthrie, B. J., & Benneyan, J. C. (2019).
    [Access to specialty healthcare in urban versus rural US populations: A systematic literature reviewLinks to an external site.](https://search.ebscohost.com/login.aspx?direct=true&AuthType=shib&db=edsdoj&AN=edsdoj.88eb416f0bf4158a5af26f07f777fb5&site=eds-live&scope=site&custid=s6527200).
    _BMC Health Services Research_,
    _19_(1), 974–991. https://doi.org/10.1186/s12913-019-4815-5

    · Lopes, L., Montero, A., Presiado, M., & Hamel, L. (2024, March 1).
    [_Americans’ challenges with health care costs_ Links to an external site.](https://www.kff.org/health-costs/issue-brief/americans-challenges-with-health-care-costs/). KFF.org. https://www.kff.org/health-costs/issue-brief/americans-challenges-with-health-care-costs/

    · Flood, C. M., Thomas, B., & McGibbon, E. (2023).
    [Canada’s primary care crisis: Federal government responseLinks to an external site.](https://go.openathens.net/redirector/waldenu.edu?url=https%3A%2F%2Fjournals.sagepub.com%2Fdoi%2Ffull%2F10.1177%2F08404704231183863).
    _Healthcare Management Forum_,
    _36_(5), 327–332. https://doi.org/10.1177/08404704231183863

    · Organisation for Economic Co-operation and Development. (n.d.).
    [_Health expenditure_ Links to an external site.](https://www.oecd.org/health/health-expenditure.htm). https://www.oecd.org/health/health-expenditure.htm#:~:text=Looking%20at%20country%20level%20data,database%20OECD%20Health%20Statistics%202023

    · van der Goes, D. N., Edwardson, N., Rayamajhee, V., Hollis C., & Hunter, D. (2019).
    [An iron triangle ROI model for health careLinks to an external site.](https://www.dovepress.com/an-iron-triangle-roi-model-for-health-care-peer-reviewed-fulltext-article-CEOR).
    _ClinicoEconomics and Outcomes Research_,
    _11_, 335–348. https://doi.org/10.2147/CEOR.S130623

    · U.S. Department of Health and Human Services. (n.d.).
    [_Laws & regulationsLinks to an external site._](https://www.hhs.gov/regulations/index.html) _._ https://www.hhs.gov/regulations/index.html

    **## Week8DiscussionInstruction-LawandEthicsinHealthcare.docx**

    **Law and Ethics in Healthcare**

    **Week 8 Discussion**

    **What Drives Healthcare Costs?**

    In this week’s Discussion, you will focus on practical solutions to reducing healthcare costs while improving quality and access. Because health care in the United States is a business, it is imperative that healthcare administrators understand that providing safe, quality healthcare services under budget is one of the single most important performance metrics that they can benchmark for success.

    **To prepare for this Discussion:**

    · Choose a healthcare policy issue in your workplace or community related to cost, quality, or access. You may wish to explore the literature and healthcare policy websites to ascertain what is working and what might work in your workplace or community.

    **Post** your Discussion, to include the following:

    · Provide an analysis of the healthcare policy issue you chose, making sure to address these specific points:

    · Describe the healthcare policy issue you selected.

    · Provide and explain the statistics depicting the issue.

    · Explain how this issue relates to healthcare costs, quality, and access.

    · Explain why a lack of price transparency can contribute to increased healthcare costs.

    · Explain a strategy that you would propose to decrease healthcare costs.

    · Be sure to provide examples from your professional experiences to demonstrate cost concerns in your particular field. Alternatively, you can use personal anecdotes/stories to illustrate some of the problems that exist.

    **Support your response by identifying and explaining key points and/or examples presented in the Learning Resources.**

    **## Week8LearningResources-LawandEthicsinHealthcare.docx**

    **Law and Ethics in Healthcare**

    **Week 8 Learning Resources**

    **Required Readings**

    · Wilensky, S. E., & Teitelbaum, J. B. (2023).
    _Essentials of health policy and law_ (5th ed.). Jones & Bartlett Learning.

    · Chapter 7, “Structural and Social Drivers of Health and the Role of Law in Optimizing Health” (pp. 137–152)

    · Centers for Medicare & Medicaid Services. (n.d.).
    [_National health expenditure data: Historical_ Links to an external site.](https://www.cms.gov/data-research/statistics-trends-and-reports/national-health-expenditure-data/historical). https://www.cms.gov/data-research/statistics-trends-and-reports/national-health-expenditure-data/historical

    · Cyr, M. E., Etchin, A. G., Guthrie, B. J., & Benneyan, J. C. (2019).
    [Access to specialty healthcare in urban versus rural US populations: A systematic literature reviewLinks to an external site.](https://search.ebscohost.com/login.aspx?direct=true&AuthType=shib&db=edsdoj&AN=edsdoj.88eb416f0bf4158a5af26f07f777fb5&site=eds-live&scope=site&custid=s6527200).
    _BMC Health Services Research_,
    _19_(1), 974–991. https://doi.org/10.1186/s12913-019-4815-5

    · Lopes, L., Montero, A., Presiado, M., & Hamel, L. (2024, March 1).
    [_Americans’ challenges with health care costs_ Links to an external site.](https://www.kff.org/health-costs/issue-brief/americans-challenges-with-health-care-costs/). KFF.org. https://www.kff.org/health-costs/issue-brief/americans-challenges-with-health-care-costs/

    · Flood, C. M., Thomas, B., & McGibbon, E. (2023).
    [Canada’s primary care crisis: Federal government responseLinks to an external site.](https://go.openathens.net/redirector/waldenu.edu?url=https%3A%2F%2Fjournals.sagepub.com%2Fdoi%2Ffull%2F10.1177%2F08404704231183863).
    _Healthcare Management Forum_,
    _36_(5), 327–332. https://doi.org/10.1177/08404704231183863

    · Organisation for Economic Co-operation and Development. (n.d.).
    [_Health expenditure_ Links to an external site.](https://www.oecd.org/health/health-expenditure.htm). https://www.oecd.org/health/health-expenditure.htm#:~:text=Looking%20at%20country%20level%20data,database%20OECD%20Health%20Statistics%202023

    · van der Goes, D. N., Edwardson, N., Rayamajhee, V., Hollis C., & Hunter, D. (2019).
    [An iron triangle ROI model for health careLinks to an external site.](https://www.dovepress.com/an-iron-triangle-roi-model-for-health-care-peer-reviewed-fulltext-article-CEOR).
    _ClinicoEconomics and Outcomes Research_,
    _11_, 335–348. https://doi.org/10.2147/CEOR.S130623

    · U.S. Department of Health and Human Services. (n.d.).
    [_Laws & regulationsLinks to an external site._](https://www.hhs.gov/regulations/index.html) _._ https://www.hhs.gov/regulations/index.html

    **## Week8DiscussionInstruction-LawandEthicsinHealthcare.docx**

    **Law and Ethics in Healthcare**

    **Week 8 Discussion**

    **What Drives Healthcare Costs?**

    In this week’s Discussion, you will focus on practical solutions to reducing healthcare costs while improving quality and access. Because health care in the United States is a business, it is imperative that healthcare administrators understand that providing safe, quality healthcare services under budget is one of the single most important performance metrics that they can benchmark for success.

    **To prepare for this Discussion:**

    · Choose a healthcare policy issue in your workplace or community related to cost, quality, or access. You may wish to explore the literature and healthcare policy websites to ascertain what is working and what might work in your workplace or community.

    **Post** your Discussion, to include the following:

    · Provide an analysis of the healthcare policy issue you chose, making sure to address these specific points:

    · Describe the healthcare policy issue you selected.

    · Provide and explain the statistics depicting the issue.

    · Explain how this issue relates to healthcare costs, quality, and access.

    · Explain why a lack of price transparency can contribute to increased healthcare costs.

    · Explain a strategy that you would propose to decrease healthcare costs.

    · Be sure to provide examples from your professional experiences to demonstrate cost concerns in your particular field. Alternatively, you can use personal anecdotes/stories to illustrate some of the problems that exist.

    **Support your response by identifying and explaining key points and/or examples presented in the Learning Resources.**

    **## Week8LearningResources-LawandEthicsinHealthcare.docx**

    **Law and Ethics in Healthcare**

    **Week 8 Learning Resources**

    **Required Readings**

    · Wilensky, S. E., & Teitelbaum, J. B. (2023).
    _Essentials of health policy and law_ (5th ed.). Jones & Bartlett Learning.

    · Chapter 7, “Structural and Social Drivers of Health and the Role of Law in Optimizing Health” (pp. 137–152)

    · Centers for Medicare & Medicaid Services. (n.d.).
    [_National health expenditure data: Historical_ Links to an external site.](https://www.cms.gov/data-research/statistics-trends-and-reports/national-health-expenditure-data/historical). https://www.cms.gov/data-research/statistics-trends-and-reports/national-health-expenditure-data/historical

    · Cyr, M. E., Etchin, A. G., Guthrie, B. J., & Benneyan, J. C. (2019).
    [Access to specialty healthcare in urban versus rural US populations: A systematic literature reviewLinks to an external site.](https://search.ebscohost.com/login.aspx?direct=true&AuthType=shib&db=edsdoj&AN=edsdoj.88eb416f0bf4158a5af26f07f777fb5&site=eds-live&scope=site&custid=s6527200).
    _BMC Health Services Research_,
    _19_(1), 974–991. https://doi.org/10.1186/s12913-019-4815-5

    · Lopes, L., Montero, A., Presiado, M., & Hamel, L. (2024, March 1).
    [_Americans’ challenges with health care costs_ Links to an external site.](https://www.kff.org/health-costs/issue-brief/americans-challenges-with-health-care-costs/). KFF.org. https://www.kff.org/health-costs/issue-brief/americans-challenges-with-health-care-costs/

    · Flood, C. M., Thomas, B., & McGibbon, E. (2023).
    [Canada’s primary care crisis: Federal government responseLinks to an external site.](https://go.openathens.net/redirector/waldenu.edu?url=https%3A%2F%2Fjournals.sagepub.com%2Fdoi%2Ffull%2F10.1177%2F08404704231183863).
    _Healthcare Management Forum_,
    _36_(5), 327–332. https://doi.org/10.1177/08404704231183863

    · Organisation for Economic Co-operation and Development. (n.d.).
    [_Health expenditure_ Links to an external site.](https://www.oecd.org/health/health-expenditure.htm). https://www.oecd.org/health/health-expenditure.htm#:~:text=Looking%20at%20country%20level%20data,database%20OECD%20Health%20Statistics%202023

    · van der Goes, D. N., Edwardson, N., Rayamajhee, V., Hollis C., & Hunter, D. (2019).
    [An iron triangle ROI model for health careLinks to an external site.](https://www.dovepress.com/an-iron-triangle-roi-model-for-health-care-peer-reviewed-fulltext-article-CEOR).
    _ClinicoEconomics and Outcomes Research_,
    _11_, 335–348. https://doi.org/10.2147/CEOR.S130623

    · U.S. Department of Health and Human Services. (n.d.).
    [_Laws & regulationsLinks to an external site._](https://www.hhs.gov/regulations/index.html) _._ https://www.hhs.gov/regulations/index.html

  • [Solved] Practical Firearms

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    [>Criminal homework help](https://www.sweetstudy.com/fields/law-criminal) **files (1)** – ## Priticalfirearms.docx **## Priticalfirearms.docx** ![The image depicts a close-up view of an unidentified, possibly seized, ammunition casing with visible markings, possibly submitted as evidence from a crim…

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    [>Criminal homework help](https://www.sweetstudy.com/fields/law-criminal)

    **files (1)**

    – ## Priticalfirearms.docx

    **## Priticalfirearms.docx**

    ![The image depicts a close-up view of an unidentified, possibly seized, ammunition casing with visible markings, possibly submitted as evidence from a crime scene. AI-generated content may be incorrect.](https://www.sweetstudy.com/questions/practical-firearms)![The image shows a close-up view of a gun's cartridge case, detailing the objective of comparing it with unknown cases to determine if they were fired from the same firearm. AI-generated content may be incorrect.](https://www.sweetstudy.com/questions/practical-firearms)

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    ![The image is a form for identifying and comparing unknown firearms to known samples, offering options such as identification, inconclusive, or elimination. AI-generated content may be incorrect.](https://www.sweetstudy.com/questions/practical-firearms)

    ## image5.png

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    ![The image depicts a close-up view of an unidentified, possibly seized, ammunition casing with visible markings, possibly submitted as evidence from a crime scene. AI-generated content may be incorrect.](https://www.sweetstudy.com/questions/practical-firearms)![The image shows a close-up view of a gun's cartridge case, detailing the objective of comparing it with unknown cases to determine if they were fired from the same firearm. AI-generated content may be incorrect.](https://www.sweetstudy.com/questions/practical-firearms)

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    ![The image shows a close-up of a metallic bullet casing, highlighting its textured and shiny surface. AI-generated content may be incorrect.](https://www.sweetstudy.com/questions/practical-firearms)Unknown #4

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    ## image5.png

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  • [Solved] Due 7/15

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    See attached **files (1)** – ## DiscussionAssignmentInstructions5.docx **## DiscussionAssignmentInstructions5.docx** PADM708 **Discussion Assignment Instructions** You will complete 4 Discussions in this course. You will post one thread of 750 words by 11:59 p.m. (ET) on Thursday of the assigned Mod…

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    **files (1)**

    – ## DiscussionAssignmentInstructions5.docx

    **## DiscussionAssignmentInstructions5.docx**

    PADM708

    **Discussion Assignment Instructions**

    You will complete 4 Discussions in this course. You will post one thread of 750 words by 11:59 p.m. (ET) on Thursday of the assigned Module: Week. You must then post 2 replies of 250 words by 11:59 p.m. (ET) on Sunday of the assigned Module: Week. References must be in current APA format.

    **Should pay be tied to performance in the public sector? Why/Why not? What are the characteristics of an effective pay for performance program and which characteristics are most important to the programs success and why?**

    **## DiscussionAssignmentInstructions5.docx**

    PADM708

    **Discussion Assignment Instructions**

    You will complete 4 Discussions in this course. You will post one thread of 750 words by 11:59 p.m. (ET) on Thursday of the assigned Module: Week. You must then post 2 replies of 250 words by 11:59 p.m. (ET) on Sunday of the assigned Module: Week. References must be in current APA format.

    **Should pay be tied to performance in the public sector? Why/Why not? What are the characteristics of an effective pay for performance program and which characteristics are most important to the programs success and why?**

  • [Solved] Week 8 Discussion Response- Law and Ethics in Healthcare

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    **files (3)** – ## Week8Discussion2.docx – ## Week8LearningResources-LawandEthicsinHealthcare.docx – ## Week8DiscussionResponse-LawandEthicsinHealthcare.docx **## Week8Discussion2.docx** 2 **What Drives Healthcare Costs?** One of my healthcare policy issues is that prescription drug costs are high i…

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    **files (3)**

    – ## Week8Discussion2.docx

    – ## Week8LearningResources-LawandEthicsinHealthcare.docx

    – ## Week8DiscussionResponse-LawandEthicsinHealthcare.docx

    **## Week8Discussion2.docx**

    2

    **What Drives Healthcare Costs?**

    One of my healthcare policy issues is that prescription drug costs are high in my community because of the lack of transparency on the costs of drugs. Patients do not know what the true cost of the drugs they are buying are until they get to the pharmacy, making it difficult for them to check the cost of medications. Consequently, such a situation causes delays in filling of prescriptions as well as abandonment of treatment. According to Martin et al. (2024), expenditures on health totaled approximately USD 4.9 trillion in the U.S. in 2023, which equals 17.6% of GDP. Besides, many USA citizens endure delays in getting medical care and medications because of financial issues, as mentioned by Sparks et al. (2025). As these statistics illustrate, increasing healthcare costs continue to be a critical policy issue that demands solutions.

    This issue is related to the cost of care, its quality, and accessibility. The patients who are unable to pay for their prescribed drugs are likely to suffer because they will be unable to control their disease, resulting in increased use of emergency rooms, hospitalizations, and cost of healthcare. Price transparency complicates the situation even further by not allowing comparison between drug costs. According to Zhang et al., (2020), price transparency leads to informed decision making, which can encourage competition that helps avoid unnecessary healthcare expenditures. The lack of price transparency leads to the situation when patients make decisions due to unanticipated costs and not clinical requirements.

    One way of reducing the cost of health services is increasing the availability of drug pricing information and promoting the use of evidence-based generics where possible. From my experience in the clinic, there are patients who cannot pay for expensive brands once they have been told about the price at the pharmacy. Clinicians who have prescribed cheap but effective generic medications have made sure that these patients have gotten the treatment on time. This approach has enabled the patients to take the medication, thus preventing any unnecessary complications from arising.

    **References**

    Martin, A. B., Hartman, M., Washington, B., & Catlin, A. (2024). National Health Expenditures In 2023: Faster Growth As Insurance Coverage And Utilization Increased.
    _Health Affairs_,
    _44_(1). https://doi.org/10.1377/hlthaff.2024.01375

    Sparks, G., Lopes, L., Montero, A., Presiado, M., & Hamel, L. (2025, July 11).
    _Americans’ challenges with health care costs_. KFF. https://www.kff.org/health-costs/americans-challenges-with-health-care-costs/

    Zhang, A., Prang, K.-H., Devlin, N., Scott, A., & Kelaher, M. (2020). The impact of price transparency on consumers and providers: A scoping review.
    _Health Policy_,
    _124_(8). https://doi.org/10.1016/j.healthpol.2020.06.001

    **## Week8LearningResources-LawandEthicsinHealthcare.docx**

    **Law and Ethics in Healthcare**

    **Week 8 Learning Resources**

    **Required Readings**

    · Wilensky, S. E., & Teitelbaum, J. B. (2023).
    _Essentials of health policy and law_ (5th ed.). Jones & Bartlett Learning.

    · Chapter 7, “Structural and Social Drivers of Health and the Role of Law in Optimizing Health” (pp. 137–152)

    · Centers for Medicare & Medicaid Services. (n.d.).
    [_National health expenditure data: Historical_ Links to an external site.](https://www.cms.gov/data-research/statistics-trends-and-reports/national-health-expenditure-data/historical). https://www.cms.gov/data-research/statistics-trends-and-reports/national-health-expenditure-data/historical

    · Cyr, M. E., Etchin, A. G., Guthrie, B. J., & Benneyan, J. C. (2019).
    [Access to specialty healthcare in urban versus rural US populations: A systematic literature reviewLinks to an external site.](https://search.ebscohost.com/login.aspx?direct=true&AuthType=shib&db=edsdoj&AN=edsdoj.88eb416f0bf4158a5af26f07f777fb5&site=eds-live&scope=site&custid=s6527200).
    _BMC Health Services Research_,
    _19_(1), 974–991. https://doi.org/10.1186/s12913-019-4815-5

    · Lopes, L., Montero, A., Presiado, M., & Hamel, L. (2024, March 1).
    [_Americans’ challenges with health care costs_ Links to an external site.](https://www.kff.org/health-costs/issue-brief/americans-challenges-with-health-care-costs/). KFF.org. https://www.kff.org/health-costs/issue-brief/americans-challenges-with-health-care-costs/

    · Flood, C. M., Thomas, B., & McGibbon, E. (2023).
    [Canada’s primary care crisis: Federal government responseLinks to an external site.](https://go.openathens.net/redirector/waldenu.edu?url=https%3A%2F%2Fjournals.sagepub.com%2Fdoi%2Ffull%2F10.1177%2F08404704231183863).
    _Healthcare Management Forum_,
    _36_(5), 327–332. https://doi.org/10.1177/08404704231183863

    · Organisation for Economic Co-operation and Development. (n.d.).
    [_Health expenditure_ Links to an external site.](https://www.oecd.org/health/health-expenditure.htm). https://www.oecd.org/health/health-expenditure.htm#:~:text=Looking%20at%20country%20level%20data,database%20OECD%20Health%20Statistics%202023

    · van der Goes, D. N., Edwardson, N., Rayamajhee, V., Hollis C., & Hunter, D. (2019).
    [An iron triangle ROI model for health careLinks to an external site.](https://www.dovepress.com/an-iron-triangle-roi-model-for-health-care-peer-reviewed-fulltext-article-CEOR).
    _ClinicoEconomics and Outcomes Research_,
    _11_, 335–348. https://doi.org/10.2147/CEOR.S130623

    · U.S. Department of Health and Human Services. (n.d.).
    [_Laws & regulationsLinks to an external site._](https://www.hhs.gov/regulations/index.html) _._ https://www.hhs.gov/regulations/index.html

    **## Week8DiscussionResponse-LawandEthicsinHealthcare.docx**

    **Law and Ethics in Healthcare**

    **Week 8 Discussion Response**

    **Colleague 1- Emily Barnes**

    **What Drives Healthcare Costs?**

    One of my healthcare policy issues is that prescription drug costs are high in my community because of the lack of transparency on the costs of drugs. Patients do not know what the true cost of the drugs they are buying are until they get to the pharmacy, making it difficult for them to check the cost of medications. Consequently, such a situation causes delays in filling prescriptions as well as abandonment of treatment. According to Martin et al. (2024), expenditures on health totaled approximately USD 4.9 trillion in the U.S. in 2023, which equals 17.6% of GDP. Besides, many USA citizens endure delays in getting medical care and medications because of financial issues, as mentioned by Sparks et al. (2025). As these statistics illustrate, increasing healthcare costs continue to be a critical policy issue that demands solutions.

    This issue is related to the cost of care, its quality, and accessibility. The patients who are unable to pay for their prescribed drugs are likely to suffer because they will be unable to control their disease, resulting in increased use of emergency rooms, hospitalizations, and cost of healthcare. Price transparency complicates the situation even further by not allowing comparison between drug costs. According to Zhang et al., (2020), price transparency leads to informed decision making, which can encourage competition that helps avoid unnecessary healthcare expenditures. The lack of price transparency leads to the situation when patients make decisions due to unanticipated costs and not clinical requirements.

    One way of reducing the cost of health services is increasing the availability of drug pricing information and promoting the use of evidence-based generics where possible. From my experience in the clinic, there are patients who cannot pay for expensive brands once they have been told about the price at the pharmacy. Clinicians who have prescribed cheap but effective generic medications have made sure that these patients have gotten the treatment on time. This approach has enabled the patients to take the medication, thus preventing any unnecessary complications from arising.

    **References**

    Martin, A. B., Hartman, M., Washington, B., & Catlin, A. (2024). National Health Expenditures In 2023: Faster Growth As Insurance Coverage And Utilization Increased.
    _Health Affairs_,
    _44_(1). https://doi.org/10.1377/hlthaff.2024.01375

    Sparks, G., Lopes, L., Montero, A., Presiado, M., & Hamel, L. (2025, July 11).
    _Americans’ challenges with health care costs_. KFF. https://www.kff.org/health-costs/americans-challenges-with-health-care-costs/

    Zhang, A., Prang, K.-H., Devlin, N., Scott, A., & Kelaher, M. (2020). The impact of price transparency on consumers and providers: A scoping review.
    _Health Policy_,
    _124_(8).
    [https://doi.org/10.1016/j.healthpol.2020.06.001](https://doi.org/10.1016/j.healthpol.2020.06.001)

    **Colleague 2- Tia Sturdevant**

    One significant healthcare policy issue affecting many communities is the lack of healthcare price transparency. Despite federal regulations requiring hospitals to publish standard charges, many patients still struggle to obtain clear, understandable pricing information before receiving care. As a result, individuals often delay treatment, accumulate unexpected medical bills, or are unable to compare healthcare providers based on cost. Healthcare administrators play an important role in implementing policies that promote transparency while balancing cost, quality, and access to care (Wilensky & Teitelbaum, 2023).

    Healthcare spending in the United States continues to increase at a rate that exceeds many other developed nations. According to the Centers for Medicare & Medicaid Services (CMS, n.d.), national health expenditures reached $4.9 trillion in 2023, representing approximately 17.6% of the nation's Gross Domestic Product (GPD). Additionally, a national survey conducted by KFF found that approximately half of the U.S. adults report difficulty affording healthcare costs, including insurance premiums, prescription medications, or unexpected medical bills (Lopes et al., 2024). These statistics demonstrate that healthcare affordability remains a major concern for many Americans.

    The issue of price transparency directly affects healthcare costs, quality, and access. When patients cannot determine the cost of services in advance, they are less likely to seek preventive care or may postpone treatment until their condition worsens, resulting in higher healthcare costs and poorer health outcomes. Limited access to affordable care is especially problematic in rural communities, where shortages of specialty providers already create barriers to timely treatment (Cyr et al., 2019). The "Iron Triangle" of healthcare emphasizes that cost, quality, and access are interconnected. meaning improvements in one area often influence the others (van der Goes et al., 2019).

    A lack of price transparency contributes to increased healthcare costs because patients cannot make informed financial decisions. Without knowing the cost of services beforehand, consumers cannot compare providers or identify lower-cost alternatives. This reduces market competition and allows significant price variation for identical services. Wilensky and Teitelbaum (2023) explain that healthcare markets differ from traditional markets because patients frequently lack the information necessary to function as informed consumers.

    One strategy I would propose to decrease healthcare costs is expanding the use of transparent pricing tools combined with patient financial counseling before non-emergency procedures. Providing patients with clear estimates of out-of-pocket costs, insurance coverage, and available payment options would improve informed decision-making while helping reduce unexpected medical debt. Healthcare organizations can also encourage preventive care and chronic disease management programs, which are generally less expensive than treating advanced illnesses. Improving transparency not only helps patients but also encourages healthcare organizations to compete on both price and quality.

    Although I do not currently work directly in healthcare administration, I have personally experienced the frustration of receiving medical bills that differed significantly from the estimates initially provided. The lack of clear pricing created confusion regarding insurance coverage and delayed financial planning. Experiences like this illustrate how greater transparency could improve patient satisfaction while reducing unnecessary administrative costs associated with billing disputes and payment collections.

    Overall, improving healthcare price transparency represents an important policy strategy for reducing costs while maintaining high-quality care and expanding patient access. Healthcare administrators who implement transparent pricing practices and strengthen patient education can support better financial outcomes for both healthcare organizations and the patients they serve.

    **References:**

    Centers for Medicare & Medicaid Services. (n.d.).
    _National health expenditure data: Historical._ [https://www.cms.gov/data-research/statistics-trends-and-reports/national-health-expenditure-data/historical](https://www.cms.gov/data-research/statistics-trends-and-reports/national-health-expenditure-data/historical)

    Cyr, M. E., Etchin, A. G., Guthrie, B. J., & Benneyan, J. C. (2019). Access to specialty healthcare in urban versus rural US populations: A systematic literature review.
    _BMC Health Services Research, 19_(1), 974–991.
    [https://doi.org/10.1186/s12913-019-4815-5](https://doi.org/10.1186/s12913-019-4815-5)

    Lopes, L., Montero, A., Presiado, M., & Hamel, L. (2024, March 1).
    _Americans' challenges with health care costs._ KFF.
    [https://www.kff.org/health-costs/issue-brief/americans-challenges-with-health-care-costs/](https://www.kff.org/health-costs/issue-brief/americans-challenges-with-health-care-costs/)

    Organisation for Economic Co-operation and Development. (n.d.).
    _Health expenditure._ [https://www.oecd.org/health/health-expenditure.htm](https://www.oecd.org/health/health-expenditure.htm)

    U.S. Department of Health and Human Services. (n.d.).
    _Laws & regulations._ [https://www.hhs.gov/regulations/index.html](https://www.hhs.gov/regulations/index.html)

    van der Goes, D. N., Edwardson, N., Rayamajhee, V., Hollis, C., & Hunter, D. (2019). An iron triangle ROI model for health care.
    _ClinicoEconomics and Outcomes Research, 11_, 335–348.
    [https://doi.org/10.2147/CEOR.S130623](https://doi.org/10.2147/CEOR.S130623)

    Wilensky, S. E., & Teitelbaum, J. B. (2023).
    _Essentials of health policy and law_ (5th ed.). Jones & Bartlett Learning.

    **## Week8DiscussionResponse-LawandEthicsinHealthcare.docx**

    **Law and Ethics in Healthcare**

    **Week 8 Discussion Response**

    **Colleague 1- Emily Barnes**

    **What Drives Healthcare Costs?**

    One of my healthcare policy issues is that prescription drug costs are high in my community because of the lack of transparency on the costs of drugs. Patients do not know what the true cost of the drugs they are buying are until they get to the pharmacy, making it difficult for them to check the cost of medications. Consequently, such a situation causes delays in filling prescriptions as well as abandonment of treatment. According to Martin et al. (2024), expenditures on health totaled approximately USD 4.9 trillion in the U.S. in 2023, which equals 17.6% of GDP. Besides, many USA citizens endure delays in getting medical care and medications because of financial issues, as mentioned by Sparks et al. (2025). As these statistics illustrate, increasing healthcare costs continue to be a critical policy issue that demands solutions.

    This issue is related to the cost of care, its quality, and accessibility. The patients who are unable to pay for their prescribed drugs are likely to suffer because they will be unable to control their disease, resulting in increased use of emergency rooms, hospitalizations, and cost of healthcare. Price transparency complicates the situation even further by not allowing comparison between drug costs. According to Zhang et al., (2020), price transparency leads to informed decision making, which can encourage competition that helps avoid unnecessary healthcare expenditures. The lack of price transparency leads to the situation when patients make decisions due to unanticipated costs and not clinical requirements.

    One way of reducing the cost of health services is increasing the availability of drug pricing information and promoting the use of evidence-based generics where possible. From my experience in the clinic, there are patients who cannot pay for expensive brands once they have been told about the price at the pharmacy. Clinicians who have prescribed cheap but effective generic medications have made sure that these patients have gotten the treatment on time. This approach has enabled the patients to take the medication, thus preventing any unnecessary complications from arising.

    **References**

    Martin, A. B., Hartman, M., Washington, B., & Catlin, A. (2024). National Health Expenditures In 2023: Faster Growth As Insurance Coverage And Utilization Increased.
    _Health Affairs_,
    _44_(1). https://doi.org/10.1377/hlthaff.2024.01375

    Sparks, G., Lopes, L., Montero, A., Presiado, M., & Hamel, L. (2025, July 11).
    _Americans’ challenges with health care costs_. KFF. https://www.kff.org/health-costs/americans-challenges-with-health-care-costs/

    Zhang, A., Prang, K.-H., Devlin, N., Scott, A., & Kelaher, M. (2020). The impact of price transparency on consumers and providers: A scoping review.
    _Health Policy_,
    _124_(8).
    [https://doi.org/10.1016/j.healthpol.2020.06.001](https://doi.org/10.1016/j.healthpol.2020.06.001)

    **Colleague 2- Tia Sturdevant**

    One significant healthcare policy issue affecting many communities is the lack of healthcare price transparency. Despite federal regulations requiring hospitals to publish standard charges, many patients still struggle to obtain clear, understandable pricing information before receiving care. As a result, individuals often delay treatment, accumulate unexpected medical bills, or are unable to compare healthcare providers based on cost. Healthcare administrators play an important role in implementing policies that promote transparency while balancing cost, quality, and access to care (Wilensky & Teitelbaum, 2023).

    Healthcare spending in the United States continues to increase at a rate that exceeds many other developed nations. According to the Centers for Medicare & Medicaid Services (CMS, n.d.), national health expenditures reached $4.9 trillion in 2023, representing approximately 17.6% of the nation's Gross Domestic Product (GPD). Additionally, a national survey conducted by KFF found that approximately half of the U.S. adults report difficulty affording healthcare costs, including insurance premiums, prescription medications, or unexpected medical bills (Lopes et al., 2024). These statistics demonstrate that healthcare affordability remains a major concern for many Americans.

    The issue of price transparency directly affects healthcare costs, quality, and access. When patients cannot determine the cost of services in advance, they are less likely to seek preventive care or may postpone treatment until their condition worsens, resulting in higher healthcare costs and poorer health outcomes. Limited access to affordable care is especially problematic in rural communities, where shortages of specialty providers already create barriers to timely treatment (Cyr et al., 2019). The "Iron Triangle" of healthcare emphasizes that cost, quality, and access are interconnected. meaning improvements in one area often influence the others (van der Goes et al., 2019).

    A lack of price transparency contributes to increased healthcare costs because patients cannot make informed financial decisions. Without knowing the cost of services beforehand, consumers cannot compare providers or identify lower-cost alternatives. This reduces market competition and allows significant price variation for identical services. Wilensky and Teitelbaum (2023) explain that healthcare markets differ from traditional markets because patients frequently lack the information necessary to function as informed consumers.

    One strategy I would propose to decrease healthcare costs is expanding the use of transparent pricing tools combined with patient financial counseling before non-emergency procedures. Providing patients with clear estimates of out-of-pocket costs, insurance coverage, and available payment options would improve informed decision-making while helping reduce unexpected medical debt. Healthcare organizations can also encourage preventive care and chronic disease management programs, which are generally less expensive than treating advanced illnesses. Improving transparency not only helps patients but also encourages healthcare organizations to compete on both price and quality.

    Although I do not currently work directly in healthcare administration, I have personally experienced the frustration of receiving medical bills that differed significantly from the estimates initially provided. The lack of clear pricing created confusion regarding insurance coverage and delayed financial planning. Experiences like this illustrate how greater transparency could improve patient satisfaction while reducing unnecessary administrative costs associated with billing disputes and payment collections.

    Overall, improving healthcare price transparency represents an important policy strategy for reducing costs while maintaining high-quality care and expanding patient access. Healthcare administrators who implement transparent pricing practices and strengthen patient education can support better financial outcomes for both healthcare organizations and the patients they serve.

    **References:**

    Centers for Medicare & Medicaid Services. (n.d.).
    _National health expenditure data: Historical._ [https://www.cms.gov/data-research/statistics-trends-and-reports/national-health-expenditure-data/historical](https://www.cms.gov/data-research/statistics-trends-and-reports/national-health-expenditure-data/historical)

    Cyr, M. E., Etchin, A. G., Guthrie, B. J., & Benneyan, J. C. (2019). Access to specialty healthcare in urban versus rural US populations: A systematic literature review.
    _BMC Health Services Research, 19_(1), 974–991.
    [https://doi.org/10.1186/s12913-019-4815-5](https://doi.org/10.1186/s12913-019-4815-5)

    Lopes, L., Montero, A., Presiado, M., & Hamel, L. (2024, March 1).
    _Americans' challenges with health care costs._ KFF.
    [https://www.kff.org/health-costs/issue-brief/americans-challenges-with-health-care-costs/](https://www.kff.org/health-costs/issue-brief/americans-challenges-with-health-care-costs/)

    Organisation for Economic Co-operation and Development. (n.d.).
    _Health expenditure._ [https://www.oecd.org/health/health-expenditure.htm](https://www.oecd.org/health/health-expenditure.htm)

    U.S. Department of Health and Human Services. (n.d.).
    _Laws & regulations._ [https://www.hhs.gov/regulations/index.html](https://www.hhs.gov/regulations/index.html)

    van der Goes, D. N., Edwardson, N., Rayamajhee, V., Hollis, C., & Hunter, D. (2019). An iron triangle ROI model for health care.
    _ClinicoEconomics and Outcomes Research, 11_, 335–348.
    [https://doi.org/10.2147/CEOR.S130623](https://doi.org/10.2147/CEOR.S130623)

    Wilensky, S. E., & Teitelbaum, J. B. (2023).
    _Essentials of health policy and law_ (5th ed.). Jones & Bartlett Learning.

    **## Week8Discussion2.docx**

    2

    **What Drives Healthcare Costs?**

    One of my healthcare policy issues is that prescription drug costs are high in my community because of the lack of transparency on the costs of drugs. Patients do not know what the true cost of the drugs they are buying are until they get to the pharmacy, making it difficult for them to check the cost of medications. Consequently, such a situation causes delays in filling of prescriptions as well as abandonment of treatment. According to Martin et al. (2024), expenditures on health totaled approximately USD 4.9 trillion in the U.S. in 2023, which equals 17.6% of GDP. Besides, many USA citizens endure delays in getting medical care and medications because of financial issues, as mentioned by Sparks et al. (2025). As these statistics illustrate, increasing healthcare costs continue to be a critical policy issue that demands solutions.

    This issue is related to the cost of care, its quality, and accessibility. The patients who are unable to pay for their prescribed drugs are likely to suffer because they will be unable to control their disease, resulting in increased use of emergency rooms, hospitalizations, and cost of healthcare. Price transparency complicates the situation even further by not allowing comparison between drug costs. According to Zhang et al., (2020), price transparency leads to informed decision making, which can encourage competition that helps avoid unnecessary healthcare expenditures. The lack of price transparency leads to the situation when patients make decisions due to unanticipated costs and not clinical requirements.

    One way of reducing the cost of health services is increasing the availability of drug pricing information and promoting the use of evidence-based generics where possible. From my experience in the clinic, there are patients who cannot pay for expensive brands once they have been told about the price at the pharmacy. Clinicians who have prescribed cheap but effective generic medications have made sure that these patients have gotten the treatment on time. This approach has enabled the patients to take the medication, thus preventing any unnecessary complications from arising.

    **References**

    Martin, A. B., Hartman, M., Washington, B., & Catlin, A. (2024). National Health Expenditures In 2023: Faster Growth As Insurance Coverage And Utilization Increased.
    _Health Affairs_,
    _44_(1). https://doi.org/10.1377/hlthaff.2024.01375

    Sparks, G., Lopes, L., Montero, A., Presiado, M., & Hamel, L. (2025, July 11).
    _Americans’ challenges with health care costs_. KFF. https://www.kff.org/health-costs/americans-challenges-with-health-care-costs/

    Zhang, A., Prang, K.-H., Devlin, N., Scott, A., & Kelaher, M. (2020). The impact of price transparency on consumers and providers: A scoping review.
    _Health Policy_,
    _124_(8). https://doi.org/10.1016/j.healthpol.2020.06.001

    **## Week8LearningResources-LawandEthicsinHealthcare.docx**

    **Law and Ethics in Healthcare**

    **Week 8 Learning Resources**

    **Required Readings**

    · Wilensky, S. E., & Teitelbaum, J. B. (2023).
    _Essentials of health policy and law_ (5th ed.). Jones & Bartlett Learning.

    · Chapter 7, “Structural and Social Drivers of Health and the Role of Law in Optimizing Health” (pp. 137–152)

    · Centers for Medicare & Medicaid Services. (n.d.).
    [_National health expenditure data: Historical_ Links to an external site.](https://www.cms.gov/data-research/statistics-trends-and-reports/national-health-expenditure-data/historical). https://www.cms.gov/data-research/statistics-trends-and-reports/national-health-expenditure-data/historical

    · Cyr, M. E., Etchin, A. G., Guthrie, B. J., & Benneyan, J. C. (2019).
    [Access to specialty healthcare in urban versus rural US populations: A systematic literature reviewLinks to an external site.](https://search.ebscohost.com/login.aspx?direct=true&AuthType=shib&db=edsdoj&AN=edsdoj.88eb416f0bf4158a5af26f07f777fb5&site=eds-live&scope=site&custid=s6527200).
    _BMC Health Services Research_,
    _19_(1), 974–991. https://doi.org/10.1186/s12913-019-4815-5

    · Lopes, L., Montero, A., Presiado, M., & Hamel, L. (2024, March 1).
    [_Americans’ challenges with health care costs_ Links to an external site.](https://www.kff.org/health-costs/issue-brief/americans-challenges-with-health-care-costs/). KFF.org. https://www.kff.org/health-costs/issue-brief/americans-challenges-with-health-care-costs/

    · Flood, C. M., Thomas, B., & McGibbon, E. (2023).
    [Canada’s primary care crisis: Federal government responseLinks to an external site.](https://go.openathens.net/redirector/waldenu.edu?url=https%3A%2F%2Fjournals.sagepub.com%2Fdoi%2Ffull%2F10.1177%2F08404704231183863).
    _Healthcare Management Forum_,
    _36_(5), 327–332. https://doi.org/10.1177/08404704231183863

    · Organisation for Economic Co-operation and Development. (n.d.).
    [_Health expenditure_ Links to an external site.](https://www.oecd.org/health/health-expenditure.htm). https://www.oecd.org/health/health-expenditure.htm#:~:text=Looking%20at%20country%20level%20data,database%20OECD%20Health%20Statistics%202023

    · van der Goes, D. N., Edwardson, N., Rayamajhee, V., Hollis C., & Hunter, D. (2019).
    [An iron triangle ROI model for health careLinks to an external site.](https://www.dovepress.com/an-iron-triangle-roi-model-for-health-care-peer-reviewed-fulltext-article-CEOR).
    _ClinicoEconomics and Outcomes Research_,
    _11_, 335–348. https://doi.org/10.2147/CEOR.S130623

    · U.S. Department of Health and Human Services. (n.d.).
    [_Laws & regulationsLinks to an external site._](https://www.hhs.gov/regulations/index.html) _._ https://www.hhs.gov/regulations/index.html

    **## Week8DiscussionResponse-LawandEthicsinHealthcare.docx**

    **Law and Ethics in Healthcare**

    **Week 8 Discussion Response**

    **Colleague 1- Emily Barnes**

    **What Drives Healthcare Costs?**

    One of my healthcare policy issues is that prescription drug costs are high in my community because of the lack of transparency on the costs of drugs. Patients do not know what the true cost of the drugs they are buying are until they get to the pharmacy, making it difficult for them to check the cost of medications. Consequently, such a situation causes delays in filling prescriptions as well as abandonment of treatment. According to Martin et al. (2024), expenditures on health totaled approximately USD 4.9 trillion in the U.S. in 2023, which equals 17.6% of GDP. Besides, many USA citizens endure delays in getting medical care and medications because of financial issues, as mentioned by Sparks et al. (2025). As these statistics illustrate, increasing healthcare costs continue to be a critical policy issue that demands solutions.

    This issue is related to the cost of care, its quality, and accessibility. The patients who are unable to pay for their prescribed drugs are likely to suffer because they will be unable to control their disease, resulting in increased use of emergency rooms, hospitalizations, and cost of healthcare. Price transparency complicates the situation even further by not allowing comparison between drug costs. According to Zhang et al., (2020), price transparency leads to informed decision making, which can encourage competition that helps avoid unnecessary healthcare expenditures. The lack of price transparency leads to the situation when patients make decisions due to unanticipated costs and not clinical requirements.

    One way of reducing the cost of health services is increasing the availability of drug pricing information and promoting the use of evidence-based generics where possible. From my experience in the clinic, there are patients who cannot pay for expensive brands once they have been told about the price at the pharmacy. Clinicians who have prescribed cheap but effective generic medications have made sure that these patients have gotten the treatment on time. This approach has enabled the patients to take the medication, thus preventing any unnecessary complications from arising.

    **References**

    Martin, A. B., Hartman, M., Washington, B., & Catlin, A. (2024). National Health Expenditures In 2023: Faster Growth As Insurance Coverage And Utilization Increased.
    _Health Affairs_,
    _44_(1). https://doi.org/10.1377/hlthaff.2024.01375

    Sparks, G., Lopes, L., Montero, A., Presiado, M., & Hamel, L. (2025, July 11).
    _Americans’ challenges with health care costs_. KFF. https://www.kff.org/health-costs/americans-challenges-with-health-care-costs/

    Zhang, A., Prang, K.-H., Devlin, N., Scott, A., & Kelaher, M. (2020). The impact of price transparency on consumers and providers: A scoping review.
    _Health Policy_,
    _124_(8).
    [https://doi.org/10.1016/j.healthpol.2020.06.001](https://doi.org/10.1016/j.healthpol.2020.06.001)

    **Colleague 2- Tia Sturdevant**

    One significant healthcare policy issue affecting many communities is the lack of healthcare price transparency. Despite federal regulations requiring hospitals to publish standard charges, many patients still struggle to obtain clear, understandable pricing information before receiving care. As a result, individuals often delay treatment, accumulate unexpected medical bills, or are unable to compare healthcare providers based on cost. Healthcare administrators play an important role in implementing policies that promote transparency while balancing cost, quality, and access to care (Wilensky & Teitelbaum, 2023).

    Healthcare spending in the United States continues to increase at a rate that exceeds many other developed nations. According to the Centers for Medicare & Medicaid Services (CMS, n.d.), national health expenditures reached $4.9 trillion in 2023, representing approximately 17.6% of the nation's Gross Domestic Product (GPD). Additionally, a national survey conducted by KFF found that approximately half of the U.S. adults report difficulty affording healthcare costs, including insurance premiums, prescription medications, or unexpected medical bills (Lopes et al., 2024). These statistics demonstrate that healthcare affordability remains a major concern for many Americans.

    The issue of price transparency directly affects healthcare costs, quality, and access. When patients cannot determine the cost of services in advance, they are less likely to seek preventive care or may postpone treatment until their condition worsens, resulting in higher healthcare costs and poorer health outcomes. Limited access to affordable care is especially problematic in rural communities, where shortages of specialty providers already create barriers to timely treatment (Cyr et al., 2019). The "Iron Triangle" of healthcare emphasizes that cost, quality, and access are interconnected. meaning improvements in one area often influence the others (van der Goes et al., 2019).

    A lack of price transparency contributes to increased healthcare costs because patients cannot make informed financial decisions. Without knowing the cost of services beforehand, consumers cannot compare providers or identify lower-cost alternatives. This reduces market competition and allows significant price variation for identical services. Wilensky and Teitelbaum (2023) explain that healthcare markets differ from traditional markets because patients frequently lack the information necessary to function as informed consumers.

    One strategy I would propose to decrease healthcare costs is expanding the use of transparent pricing tools combined with patient financial counseling before non-emergency procedures. Providing patients with clear estimates of out-of-pocket costs, insurance coverage, and available payment options would improve informed decision-making while helping reduce unexpected medical debt. Healthcare organizations can also encourage preventive care and chronic disease management programs, which are generally less expensive than treating advanced illnesses. Improving transparency not only helps patients but also encourages healthcare organizations to compete on both price and quality.

    Although I do not currently work directly in healthcare administration, I have personally experienced the frustration of receiving medical bills that differed significantly from the estimates initially provided. The lack of clear pricing created confusion regarding insurance coverage and delayed financial planning. Experiences like this illustrate how greater transparency could improve patient satisfaction while reducing unnecessary administrative costs associated with billing disputes and payment collections.

    Overall, improving healthcare price transparency represents an important policy strategy for reducing costs while maintaining high-quality care and expanding patient access. Healthcare administrators who implement transparent pricing practices and strengthen patient education can support better financial outcomes for both healthcare organizations and the patients they serve.

    **References:**

    Centers for Medicare & Medicaid Services. (n.d.).
    _National health expenditure data: Historical._ [https://www.cms.gov/data-research/statistics-trends-and-reports/national-health-expenditure-data/historical](https://www.cms.gov/data-research/statistics-trends-and-reports/national-health-expenditure-data/historical)

    Cyr, M. E., Etchin, A. G., Guthrie, B. J., & Benneyan, J. C. (2019). Access to specialty healthcare in urban versus rural US populations: A systematic literature review.
    _BMC Health Services Research, 19_(1), 974–991.
    [https://doi.org/10.1186/s12913-019-4815-5](https://doi.org/10.1186/s12913-019-4815-5)

    Lopes, L., Montero, A., Presiado, M., & Hamel, L. (2024, March 1).
    _Americans' challenges with health care costs._ KFF.
    [https://www.kff.org/health-costs/issue-brief/americans-challenges-with-health-care-costs/](https://www.kff.org/health-costs/issue-brief/americans-challenges-with-health-care-costs/)

    Organisation for Economic Co-operation and Development. (n.d.).
    _Health expenditure._ [https://www.oecd.org/health/health-expenditure.htm](https://www.oecd.org/health/health-expenditure.htm)

    U.S. Department of Health and Human Services. (n.d.).
    _Laws & regulations._ [https://www.hhs.gov/regulations/index.html](https://www.hhs.gov/regulations/index.html)

    van der Goes, D. N., Edwardson, N., Rayamajhee, V., Hollis, C., & Hunter, D. (2019). An iron triangle ROI model for health care.
    _ClinicoEconomics and Outcomes Research, 11_, 335–348.
    [https://doi.org/10.2147/CEOR.S130623](https://doi.org/10.2147/CEOR.S130623)

    Wilensky, S. E., & Teitelbaum, J. B. (2023).
    _Essentials of health policy and law_ (5th ed.). Jones & Bartlett Learning.

    **## Week8Discussion2.docx**

    2

    **What Drives Healthcare Costs?**

    One of my healthcare policy issues is that prescription drug costs are high in my community because of the lack of transparency on the costs of drugs. Patients do not know what the true cost of the drugs they are buying are until they get to the pharmacy, making it difficult for them to check the cost of medications. Consequently, such a situation causes delays in filling of prescriptions as well as abandonment of treatment. According to Martin et al. (2024), expenditures on health totaled approximately USD 4.9 trillion in the U.S. in 2023, which equals 17.6% of GDP. Besides, many USA citizens endure delays in getting medical care and medications because of financial issues, as mentioned by Sparks et al. (2025). As these statistics illustrate, increasing healthcare costs continue to be a critical policy issue that demands solutions.

    This issue is related to the cost of care, its quality, and accessibility. The patients who are unable to pay for their prescribed drugs are likely to suffer because they will be unable to control their disease, resulting in increased use of emergency rooms, hospitalizations, and cost of healthcare. Price transparency complicates the situation even further by not allowing comparison between drug costs. According to Zhang et al., (2020), price transparency leads to informed decision making, which can encourage competition that helps avoid unnecessary healthcare expenditures. The lack of price transparency leads to the situation when patients make decisions due to unanticipated costs and not clinical requirements.

    One way of reducing the cost of health services is increasing the availability of drug pricing information and promoting the use of evidence-based generics where possible. From my experience in the clinic, there are patients who cannot pay for expensive brands once they have been told about the price at the pharmacy. Clinicians who have prescribed cheap but effective generic medications have made sure that these patients have gotten the treatment on time. This approach has enabled the patients to take the medication, thus preventing any unnecessary complications from arising.

    **References**

    Martin, A. B., Hartman, M., Washington, B., & Catlin, A. (2024). National Health Expenditures In 2023: Faster Growth As Insurance Coverage And Utilization Increased.
    _Health Affairs_,
    _44_(1). https://doi.org/10.1377/hlthaff.2024.01375

    Sparks, G., Lopes, L., Montero, A., Presiado, M., & Hamel, L. (2025, July 11).
    _Americans’ challenges with health care costs_. KFF. https://www.kff.org/health-costs/americans-challenges-with-health-care-costs/

    Zhang, A., Prang, K.-H., Devlin, N., Scott, A., & Kelaher, M. (2020). The impact of price transparency on consumers and providers: A scoping review.
    _Health Policy_,
    _124_(8). https://doi.org/10.1016/j.healthpol.2020.06.001

    **## Week8LearningResources-LawandEthicsinHealthcare.docx**

    **Law and Ethics in Healthcare**

    **Week 8 Learning Resources**

    **Required Readings**

    · Wilensky, S. E., & Teitelbaum, J. B. (2023).
    _Essentials of health policy and law_ (5th ed.). Jones & Bartlett Learning.

    · Chapter 7, “Structural and Social Drivers of Health and the Role of Law in Optimizing Health” (pp. 137–152)

    · Centers for Medicare & Medicaid Services. (n.d.).
    [_National health expenditure data: Historical_ Links to an external site.](https://www.cms.gov/data-research/statistics-trends-and-reports/national-health-expenditure-data/historical). https://www.cms.gov/data-research/statistics-trends-and-reports/national-health-expenditure-data/historical

    · Cyr, M. E., Etchin, A. G., Guthrie, B. J., & Benneyan, J. C. (2019).
    [Access to specialty healthcare in urban versus rural US populations: A systematic literature reviewLinks to an external site.](https://search.ebscohost.com/login.aspx?direct=true&AuthType=shib&db=edsdoj&AN=edsdoj.88eb416f0bf4158a5af26f07f777fb5&site=eds-live&scope=site&custid=s6527200).
    _BMC Health Services Research_,
    _19_(1), 974–991. https://doi.org/10.1186/s12913-019-4815-5

    · Lopes, L., Montero, A., Presiado, M., & Hamel, L. (2024, March 1).
    [_Americans’ challenges with health care costs_ Links to an external site.](https://www.kff.org/health-costs/issue-brief/americans-challenges-with-health-care-costs/). KFF.org. https://www.kff.org/health-costs/issue-brief/americans-challenges-with-health-care-costs/

    · Flood, C. M., Thomas, B., & McGibbon, E. (2023).
    [Canada’s primary care crisis: Federal government responseLinks to an external site.](https://go.openathens.net/redirector/waldenu.edu?url=https%3A%2F%2Fjournals.sagepub.com%2Fdoi%2Ffull%2F10.1177%2F08404704231183863).
    _Healthcare Management Forum_,
    _36_(5), 327–332. https://doi.org/10.1177/08404704231183863

    · Organisation for Economic Co-operation and Development. (n.d.).
    [_Health expenditure_ Links to an external site.](https://www.oecd.org/health/health-expenditure.htm). https://www.oecd.org/health/health-expenditure.htm#:~:text=Looking%20at%20country%20level%20data,database%20OECD%20Health%20Statistics%202023

    · van der Goes, D. N., Edwardson, N., Rayamajhee, V., Hollis C., & Hunter, D. (2019).
    [An iron triangle ROI model for health careLinks to an external site.](https://www.dovepress.com/an-iron-triangle-roi-model-for-health-care-peer-reviewed-fulltext-article-CEOR).
    _ClinicoEconomics and Outcomes Research_,
    _11_, 335–348. https://doi.org/10.2147/CEOR.S130623

    · U.S. Department of Health and Human Services. (n.d.).
    [_Laws & regulationsLinks to an external site._](https://www.hhs.gov/regulations/index.html) _._ https://www.hhs.gov/regulations/index.html

    **## Week8DiscussionResponse-LawandEthicsinHealthcare.docx**

    **Law and Ethics in Healthcare**

    **Week 8 Discussion Response**

    **Colleague 1- Emily Barnes**

    **What Drives Healthcare Costs?**

    One of my healthcare policy issues is that prescription drug costs are high in my community because of the lack of transparency on the costs of drugs. Patients do not know what the true cost of the drugs they are buying are until they get to the pharmacy, making it difficult for them to check the cost of medications. Consequently, such a situation causes delays in filling prescriptions as well as abandonment of treatment. According to Martin et al. (2024), expenditures on health totaled approximately USD 4.9 trillion in the U.S. in 2023, which equals 17.6% of GDP. Besides, many USA citizens endure delays in getting medical care and medications because of financial issues, as mentioned by Sparks et al. (2025). As these statistics illustrate, increasing healthcare costs continue to be a critical policy issue that demands solutions.

    This issue is related to the cost of care, its quality, and accessibility. The patients who are unable to pay for their prescribed drugs are likely to suffer because they will be unable to control their disease, resulting in increased use of emergency rooms, hospitalizations, and cost of healthcare. Price transparency complicates the situation even further by not allowing comparison between drug costs. According to Zhang et al., (2020), price transparency leads to informed decision making, which can encourage competition that helps avoid unnecessary healthcare expenditures. The lack of price transparency leads to the situation when patients make decisions due to unanticipated costs and not clinical requirements.

    One way of reducing the cost of health services is increasing the availability of drug pricing information and promoting the use of evidence-based generics where possible. From my experience in the clinic, there are patients who cannot pay for expensive brands once they have been told about the price at the pharmacy. Clinicians who have prescribed cheap but effective generic medications have made sure that these patients have gotten the treatment on time. This approach has enabled the patients to take the medication, thus preventing any unnecessary complications from arising.

    **References**

    Martin, A. B., Hartman, M., Washington, B., & Catlin, A. (2024). National Health Expenditures In 2023: Faster Growth As Insurance Coverage And Utilization Increased.
    _Health Affairs_,
    _44_(1). https://doi.org/10.1377/hlthaff.2024.01375

    Sparks, G., Lopes, L., Montero, A., Presiado, M., & Hamel, L. (2025, July 11).
    _Americans’ challenges with health care costs_. KFF. https://www.kff.org/health-costs/americans-challenges-with-health-care-costs/

    Zhang, A., Prang, K.-H., Devlin, N., Scott, A., & Kelaher, M. (2020). The impact of price transparency on consumers and providers: A scoping review.
    _Health Policy_,
    _124_(8).
    [https://doi.org/10.1016/j.healthpol.2020.06.001](https://doi.org/10.1016/j.healthpol.2020.06.001)

    **Colleague 2- Tia Sturdevant**

    One significant healthcare policy issue affecting many communities is the lack of healthcare price transparency. Despite federal regulations requiring hospitals to publish standard charges, many patients still struggle to obtain clear, understandable pricing information before receiving care. As a result, individuals often delay treatment, accumulate unexpected medical bills, or are unable to compare healthcare providers based on cost. Healthcare administrators play an important role in implementing policies that promote transparency while balancing cost, quality, and access to care (Wilensky & Teitelbaum, 2023).

    Healthcare spending in the United States continues to increase at a rate that exceeds many other developed nations. According to the Centers for Medicare & Medicaid Services (CMS, n.d.), national health expenditures reached $4.9 trillion in 2023, representing approximately 17.6% of the nation's Gross Domestic Product (GPD). Additionally, a national survey conducted by KFF found that approximately half of the U.S. adults report difficulty affording healthcare costs, including insurance premiums, prescription medications, or unexpected medical bills (Lopes et al., 2024). These statistics demonstrate that healthcare affordability remains a major concern for many Americans.

    The issue of price transparency directly affects healthcare costs, quality, and access. When patients cannot determine the cost of services in advance, they are less likely to seek preventive care or may postpone treatment until their condition worsens, resulting in higher healthcare costs and poorer health outcomes. Limited access to affordable care is especially problematic in rural communities, where shortages of specialty providers already create barriers to timely treatment (Cyr et al., 2019). The "Iron Triangle" of healthcare emphasizes that cost, quality, and access are interconnected. meaning improvements in one area often influence the others (van der Goes et al., 2019).

    A lack of price transparency contributes to increased healthcare costs because patients cannot make informed financial decisions. Without knowing the cost of services beforehand, consumers cannot compare providers or identify lower-cost alternatives. This reduces market competition and allows significant price variation for identical services. Wilensky and Teitelbaum (2023) explain that healthcare markets differ from traditional markets because patients frequently lack the information necessary to function as informed consumers.

    One strategy I would propose to decrease healthcare costs is expanding the use of transparent pricing tools combined with patient financial counseling before non-emergency procedures. Providing patients with clear estimates of out-of-pocket costs, insurance coverage, and available payment options would improve informed decision-making while helping reduce unexpected medical debt. Healthcare organizations can also encourage preventive care and chronic disease management programs, which are generally less expensive than treating advanced illnesses. Improving transparency not only helps patients but also encourages healthcare organizations to compete on both price and quality.

    Although I do not currently work directly in healthcare administration, I have personally experienced the frustration of receiving medical bills that differed significantly from the estimates initially provided. The lack of clear pricing created confusion regarding insurance coverage and delayed financial planning. Experiences like this illustrate how greater transparency could improve patient satisfaction while reducing unnecessary administrative costs associated with billing disputes and payment collections.

    Overall, improving healthcare price transparency represents an important policy strategy for reducing costs while maintaining high-quality care and expanding patient access. Healthcare administrators who implement transparent pricing practices and strengthen patient education can support better financial outcomes for both healthcare organizations and the patients they serve.

    **References:**

    Centers for Medicare & Medicaid Services. (n.d.).
    _National health expenditure data: Historical._ [https://www.cms.gov/data-research/statistics-trends-and-reports/national-health-expenditure-data/historical](https://www.cms.gov/data-research/statistics-trends-and-reports/national-health-expenditure-data/historical)

    Cyr, M. E., Etchin, A. G., Guthrie, B. J., & Benneyan, J. C. (2019). Access to specialty healthcare in urban versus rural US populations: A systematic literature review.
    _BMC Health Services Research, 19_(1), 974–991.
    [https://doi.org/10.1186/s12913-019-4815-5](https://doi.org/10.1186/s12913-019-4815-5)

    Lopes, L., Montero, A., Presiado, M., & Hamel, L. (2024, March 1).
    _Americans' challenges with health care costs._ KFF.
    [https://www.kff.org/health-costs/issue-brief/americans-challenges-with-health-care-costs/](https://www.kff.org/health-costs/issue-brief/americans-challenges-with-health-care-costs/)

    Organisation for Economic Co-operation and Development. (n.d.).
    _Health expenditure._ [https://www.oecd.org/health/health-expenditure.htm](https://www.oecd.org/health/health-expenditure.htm)

    U.S. Department of Health and Human Services. (n.d.).
    _Laws & regulations._ [https://www.hhs.gov/regulations/index.html](https://www.hhs.gov/regulations/index.html)

    van der Goes, D. N., Edwardson, N., Rayamajhee, V., Hollis, C., & Hunter, D. (2019). An iron triangle ROI model for health care.
    _ClinicoEconomics and Outcomes Research, 11_, 335–348.
    [https://doi.org/10.2147/CEOR.S130623](https://doi.org/10.2147/CEOR.S130623)

    Wilensky, S. E., & Teitelbaum, J. B. (2023).
    _Essentials of health policy and law_ (5th ed.). Jones & Bartlett Learning.

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    526 d1 reply 1 lisa

    Managers should think of staffing, training, appraising, and paying employees as a talent management process because these collectively determine how effectively an organization attracts, develops, evaluates, and retains its workforce. When these functions operate as a single system rather than isolated HR tasks, managers can create a constant flow of talent that directly supports organizational strategy. Staffing begins the process by selecting individuals whose competencies align with organizational needs, training then builds on those competencies, and performance appraisals assess those competencies (Dessler, 2023, p. 114). Then, pay and compensation can reinforce desired performance outcomes and motivate employees to stay with the organization. When these functions are linked, each step lays the groundwork for the next and creates a continuous cycle of improvement and alignment of organizational goals. The advantage of such linkage is that when HR functions are integrated into a talent management process, they can better match talent to the goals of the organization in a way that is structured to expand performance, reduce bias, increase diversity, and improve retention.

    A real-world example of this integration process is described in an analysis of Google’s talent analytics system. Google uses predictive analytics to connect staffing, training, appraisal, and compensation into a single talent management system. Hiring decisions are based on data identifying which candidate characteristics predict high performance, training programs are designed around performance gaps that are revealed through analytics, appraisals incorporate data from multiple sources to evaluate employee’s contributions and future potential, and compensation and promotion decisions are directly tied to the performance metrics in the appraisals (Thomas et al., 2010). This example demonstrates the process in action and how linking HR functions creates a system that improves accuracy and strengthens organizational capability.

    Dessler, G. (2023). Human Resource Management (17th ed.). Pearson Education (US).
    [https://ccis.vitalsource.com/books/9780137927357](https://ccis.vitalsource.com/books/9780137927357)

    Thomas H, D., Jeanne, H., & Jeremy, S. (2010). Competing on talent analytics. Harvard Business Review, 88(10).
    [https://research-ebsco-com.proxy.ccis.edu/c/lbr46o/viewer/html/obhgijppcz](https://research-ebsco-com.proxy.ccis.edu/c/lbr46o/viewer/html/obhgijppcz)

    526 d1reply 2 calyl

    The integration of staffing, training, appraising, and compensating into a unified talent management process is essential for modern organizations seeking to maintain a competitive advantage.  Rather than treating these functions as isolated administrative tasks, managers must view them as a holistic system designed to attract, develop, and retain the human capital necessary to achieve strategic objectives.  By conceptualizing these activities as a cohesive process, organizations ensure that every stage of the employee lifecycle is aligned with the firm’s broader mission.  Recognizing this, the trend today is to view these eight activities not stepwise but as part of a coordinated talent management effort.  We can define talent management as the integrated and results-oriented process of recruiting, selecting, developing, motivating, and retaining employees.3 In brief, it is that part of human resource management that focuses on hiring, developing, and retaining the best employees given the company’s situation, and on doing so in a coordinated way. ^1
        The primary advantage of this linkage is the creation of strategic synergy.  When staffing is informed by the competencies identified in performance appraisals, and training is tailored to bridge the gap revealed by those same appraisals, the organization creates a feedback loop that continuously elevates workforce capability.  Furthermore, when compensation is explicitly tied to the behaviors and outcomes identified during the appraisal process, it reinforces a culture of accountability and high performance.  This alignment minimizes the risk of “siloed” HR practices, where, for example, a company might hire for innovation but compensate only for tenure, leading to employee disengagement and strategic drift. ^2
        A compelling real-world example of this integrated approach is found at Microsoft under the leadership of Satya Nadell.  Microsoft underwent a cultural transformation by shifting its talent management focus from individual competition to a “growth-mindset.”  The company overhauled its appraisal system to emphasize collaborative behaviors and learning agility, subsequently aligning its training programs to support these new cultural values and adjusting compensation structures to reward team-based contributions rather than just individual output.  This systemic shift ensured that the entire talent lifecycle was pulling in the same direction, directly contributing to the company’s resurgence in cloud computing and AI. ^3
        Similarly, talent management is most effective when it is “strategic,” meaning it focuses on the identification and development of “A-postions” roles that have a disproportionate impact on the organization’s competitive advantage.  By linking staffing and development to these critical roles, firms ensure that their most valuable resources are consistently nurtured and rewarded.  In summary, viewing HR functions as an integrated talent management process transforms human resources from a support function into a strategic engine, ensuring that the organization’s most valuable asset, its people is optimized for long-term success.

    1.  Dessler, Gary. Human Resource Management. Available from: Columbia College (17th Edition). Pearson Education (US), 2023.
    2.  Collings, D.G., & Mellhali, K. (2009). Strategic talent management.  A review and research agenda.  Human Resource Management Review, 19(4), 304-313.
    3.  Ibarra, H., Rattan, A., & Johnston, A. (2018).  Satya Nadella ất Microsoft: Instilling a Growth Mindset.

    526 d2 reply 2 daniel

    Equal employment opportunity rules involve to every aspect of the hiring method, not just the last decision. Title VII prohibits discrimination founded on race, color, religion, sex, and national origin. The Americans with Disabilities Act  covers eligible applicants with disabilities. The Age Discrimination in Employment Act covers people aged 40 or older, and the Genetic Information Nondiscrimination Act  bars discrimination established on genetic data. Employers should concentrate job definitions on important tasks, promote functions extensively, employ the same screening criteria for everyone, and keep discussion questions applicable to the job. According to the (EEOC, n.d.) “Before making a conditional offer, employers can ask if an applicant can do the main job tasks but cannot ask about disabilities or require medical exams”.

    To widen recruitment, I would partner with Historically Black Colleges and Universities , Hispanic serving organizations, community colleges, veteran programs, disability employment networks, and skilled associations. These collaborations would allow us to get more suitable prospects while maintaining our high job norms.

    Subsequently, I would conduct structured interviews using standardized, career connected queries. I would also employ structured discussions with the same job related inquiries and a evident scoring system for every applicant.

    References

    Equal Employment Opportunity Commission. (n.d.). Federal laws prohibiting job discrimination: Questions and answers.

    526 d2 reply 2 tammy

    Equal Employment Opportunity (EEO) laws enforced by the U.S. Equal Employment Opportunity Commission (EEOC) dictate how organizations can attract, evaluate and hire potential employees. “Title VII established the Equal Employment Opportunity Commission (EEOC) to administer and enforce the Civil Rights Act at work. It consists of five members appointed by the president with the advice and consent of the Senate. Each member serves a 5-year term. In popular usage, the EEOC also includes the thousands of staff the EEOC has around the United States. They receive and investigate job discrimination complaints from aggrieved individuals.” (Dessler, 2023, pg. 27) Due to the EEOC monitoring and investigating complaints, managers must ensure that every stage of their recruitment process is legally compliant and free from bias. A single discriminatory job advertisement, biased sourcing method, or unfair screening test can trigger an investigation and lead to severe legal and cost the company financially.

    If I were to build a diverse workforce while staying strictly compliant with all laws in mind is initiate a standardized “blind” resume screening. “Blind hiring, also sometimes called blind recruiting or blind resume screening, is the process of removing identifying information from candidates’ resumes or applications to reduce hiring bias. (McKenna, 2024) By intentionally hiding this information, the organization eliminates the risk of unconscious bias at the top of the hiring funnel. For example, hiding a graduation gate prevents age discrimination under the ADEA, while additionally, hiding a future potential employee based off their name prevents an assumption regarding their race or gender under Title VII which Dessler (2023) mentions within the text. As a result, it ensures hiring managers to strictly evaluate applicants strictly on their objective skills and work experience. I found this section rather interesting. A personal experience I encountered

    If it were my job to ensure that the work environment remains diverse, my second initiative would be to create structured Employee Resource Groups (ERGs) paired with a formal mentorship program. When companies recruit diverse talents, retaining them can be challenging. Organizations often focus heavily on hiring diverse candidates, but once those individuals are on board, it can be tough to ensure they remain. Without support, underrepresented employees may struggle to navigate the corporate culture or find pathways to leadership. An ERG provides a safe space for community building, while a mentorship program connects these employees directly with experienced leaders. “They're usually led and participated in by employees who share a characteristic, whether it's gender, ethnicity, religious affiliation, lifestyle, or interest. The groups exist to provide support and help in personal or career development and to create a safe space where employees can bring their whole selves to the table.” (Hastwell, 2023) By implementing these groups, the company I lead will go beyond measures of compliance of laws and it will actively foster a culture of inclusivity and belonging. When these ERGs are paired with formal mentorship, employees that are underrepresented gain critical access to executive sponsors who can advocate for their promotions and career advancement. This combination ensures that diverse hires are not just brought into the company, but are actively developed, supported, and prepared for long-term success, which will in turn drastically reduce turnover.

    Dessler, G. (2023). Human Resource Management (17th ed.). Pearson Education (US).
    [https://ccis.vitalsource.com/books/9780137927357](https://ccis.vitalsource.com/books/9780137927357)

    Hastwell, C. (2023, January 7). What are employee resource groups (ERGs)? Great Place to Work.
    [https://www.greatplacetowork.com/resources/blog/what-are-employee-resource-groups-ergs](https://www.google.com/url?q=https%3A%2F%2Fwww.greatplacetowork.com%2Fresources%2Fblog%2Fwhat-are-employee-resource-groups-ergs)

    McKenna, K. (2024, February 6). Understanding and using blind hiring to reduce bias in recruiting. Business Management Daily.
    [https://www.businessmanagementdaily.com/71745/understanding-and-using-blind-hiring-to-reduce-bias-in-recruiting/](https://www.google.com/url?q=https%3A%2F%2Fwww.businessmanagementdaily.com%2F71745%2Funderstanding-and-using-blind-hiring-to-reduce-bias-in-recruiting%2F)

    less

    543 reply 1 eric

    Agency problems should certainly serve as catalysts for change, but law enforcement administrators should not wait for a constitutional violation, critical incident, or lawsuit before addressing a foreseeable risk. A proactive approach requires administrators to examine complaint patterns, use-of-force reports, body-worn-camera footage, legal developments, community concerns, and training deficiencies to identify weaknesses before harm occurs. Ross (2023) explains that civil liability frequently develops when agencies fail to maintain adequate policies, training, supervision, and accountability systems. The Supreme Court reinforced this responsibility in City of Canton v. Harris (1989), holding that inadequate training may create municipal liability when the failure reflects deliberate indifference to an obvious need. Proactive policy development therefore protects citizens and officers while demonstrating that leadership has taken reasonable steps to prevent predictable misconduct.

    Reactive reform remains necessary when an incident reveals a previously unidentified weakness, but it should not be the agency’s primary management strategy. Waiting until after an injury, death, or public controversy can result in expensive litigation, damaged employee morale, federal oversight, and a loss of community trust. Consent decrees illustrate the consequences of delayed organizational action because they frequently require agencies to revise policies, training, data collection, supervision, and accountability after patterns of unconstitutional conduct have already occurred (Jiao, 2021). Similarly, Monell v. Department of Social Services (1978) established that local governments may be liable under 42 U.S.C. § 1983 when an official policy or established custom causes a constitutional violation. These cases demonstrate that administrators must consider not only written policies but also informal practices, supervisory tolerance, and whether employees consistently follow agency expectations.

    Proactive leadership should include scheduled policy reviews, early-intervention systems, legal updates, employee input, scenario-based training, community feedback, and audits of high-risk activities. Recent research shows that accountability policies have expanded across jurisdictions, but successful reform depends heavily on effective implementation rather than policy adoption alone (Zare et al., 2025). Administrators must also manage change carefully because employees’ attitudes toward organizational change can influence exhaustion, engagement, and acceptance of new practices (Colombo et al., 2023). Therefore, the strongest approach is preventive but adaptable: agencies should design evidence-based policies to address foreseeable risks and remain prepared to revise them when data, court decisions, or critical incidents reveal new concerns. In my view, a well-managed agency should learn from problems without requiring tragedy or litigation to initiate improvement.

    References

    City of Canton v. Harris, 489 U.S. 378 (1989).

    Colombo, L., Acquadro Maran, D., & Grandi, A. (2023). Attitudes toward organizational change and their association with exhaustion in a sample of Italian police workers. Frontiers in Psychology, 14, 1122763.

    Jiao, A. Y. (2021). Federal consent decrees: A review of policies, processes, and outcomes. Police Practice and Research, 22(1), 793–804.

    Monell v. Department of Social Services of the City of New York, 436 U.S. 658 (1978).

    Ross, D. L. (2023). Civil liability in criminal justice (8th ed.). Taylor & Francis.

    Zare, H., Gilmore, D. R., Balsara, K., Pargas, C. R., Valek, R., Ponce, A. N., Masoudi, N., Spencer, M., Warren, T. Y., & Crifasi, C. (2025). State-by-state review: The spread of law enforcement accountability policies. Social Sciences, 14(8), 483.

    543 reply 2 ron

    Some of the problems at the levels in criminal justice agencies must, of course, serve as a catalyst for reform, and good-hearted or effective agency administrators should not wait to have in place policies to respond to a crisis, lawsuit, death or public scandal. Policy as a Prevention mechanism good administrators use policy. As Ross (2023) suggests, civil liability may be created when regulators fail to deliver direction, instructional requirements, monitoring, and accountability. Policies should therefore be designed for foreseeable risks before they develop into potential constitutional violations or civil lawsuits.

    Policy response can be the only response policy change; reactive policy change is required as the ground is exposed for failure of training, supervision or written policy. From the death of Breonna Taylor, a focus on search warrant practices, no-knock entries, oversight in Louisville and police accountability emphasis, to the focus on the no-knock entries, overreach, and no-knock entries at the beginning of the period as an issue. Louisville also must change its culture under similar pressure. The Department of Justice subsequently made an agreement in conjunction with Louisville relating to the use of excessive force, search warrant, behavioral health response, supervision, and accountability (U.S. Department of Justice, 2024). It's a shining example of how agency issues can be enough to make an agency change policy after the fact. But putting off action until the aftermath of a tragedy has significant legal, financial and public trust implications.

    The best thing to do is develop proactive policies, because agencies can identify issues before misconduct happens at the outset. As per the Supreme Court review, City of Canton v. Harris lack of proper trained employees also holds a municipality is liable if improper training evidence a conscious lack of respect for constitutional rights. Monell v. Department of Social Services similarly found that local governments were held liable under Section 1983 when an unconstitutional policy or custom is injurious. These cases have demonstrated that agencies cannot count solely on the judgment of individual employees; they must develop policies, training and oversight.

    Problems should in general have a force in accelerating change but should not be the only thing driving agency action. Administrators should watch legal trends (e.g., court rulings etc.), community opinion, technology and how employees are operating and the use of force cases to avoid problems before trouble escalates into litigation. Proactive policy will protect the public, the employees and the agency.

    References

    City of Canton v. Harris, 489 U.S. 378 (1989).

    Monell v. Department of Social Services, 436 U.S. 658 (1978).

    Ross, D. L. (2023). Civil liability in criminal justice (8th ed.). Routledge.

    U.S. Department of Justice. (2024, December 12). Justice Department secures agreement with Louisville Metro Government to reform Louisville Metro’s policing practices.
    [https://www.justice.gov/archives/opa/pr/justice-department-secures-agreement-louisville-metro-government-reform-louisville-metros](https://www.justice.gov/archives/opa/pr/justice-department-secures-agreement-louisville-metro-government-reform-louisville-metros?utm_source=chatgpt.com)

    less

    **## week3replies.docx**

    1

    5

    100 words each reply

    526 d1 reply 1 lisa

    Managers should think of staffing, training, appraising, and paying employees as a talent management process because these collectively determine how effectively an organization attracts, develops, evaluates, and retains its workforce. When these functions operate as a single system rather than isolated HR tasks, managers can create a constant flow of talent that directly supports organizational strategy. Staffing begins the process by selecting individuals whose competencies align with organizational needs, training then builds on those competencies, and performance appraisals assess those competencies (Dessler, 2023, p. 114). Then, pay and compensation can reinforce desired performance outcomes and motivate employees to stay with the organization. When these functions are linked, each step lays the groundwork for the next and creates a continuous cycle of improvement and alignment of organizational goals. The advantage of such linkage is that when HR functions are integrated into a talent management process, they can better match talent to the goals of the organization in a way that is structured to expand performance, reduce bias, increase diversity, and improve retention.

    A real-world example of this integration process is described in an analysis of Google’s talent analytics system. Google uses predictive analytics to connect staffing, training, appraisal, and compensation into a single talent management system. Hiring decisions are based on data identifying which candidate characteristics predict high performance, training programs are designed around performance gaps that are revealed through analytics, appraisals incorporate data from multiple sources to evaluate employee’s contributions and future potential, and compensation and promotion decisions are directly tied to the performance metrics in the appraisals (Thomas et al., 2010). This example demonstrates the process in action and how linking HR functions creates a system that improves accuracy and strengthens organizational capability.

    Dessler, G. (2023). Human Resource Management (17th ed.). Pearson Education (US).
    [https://ccis.vitalsource.com/books/9780137927357](https://ccis.vitalsource.com/books/9780137927357)

    Thomas H, D., Jeanne, H., & Jeremy, S. (2010). Competing on talent analytics. Harvard Business Review, 88(10).
    [https://research-ebsco-com.proxy.ccis.edu/c/lbr46o/viewer/html/obhgijppcz](https://research-ebsco-com.proxy.ccis.edu/c/lbr46o/viewer/html/obhgijppcz)

    526 d1reply 2 calyl

    The integration of staffing, training, appraising, and compensating into a unified talent management process is essential for modern organizations seeking to maintain a competitive advantage.  Rather than treating these functions as isolated administrative tasks, managers must view them as a holistic system designed to attract, develop, and retain the human capital necessary to achieve strategic objectives.  By conceptualizing these activities as a cohesive process, organizations ensure that every stage of the employee lifecycle is aligned with the firm’s broader mission.  Recognizing this, the trend today is to view these eight activities not stepwise but as part of a coordinated talent management effort.  We can define talent management as the integrated and results-oriented process of recruiting, selecting, developing, motivating, and retaining employees.3 In brief, it is that part of human resource management that focuses on hiring, developing, and retaining the best employees given the company’s situation, and on doing so in a coordinated way. ^1
        The primary advantage of this linkage is the creation of strategic synergy.  When staffing is informed by the competencies identified in performance appraisals, and training is tailored to bridge the gap revealed by those same appraisals, the organization creates a feedback loop that continuously elevates workforce capability.  Furthermore, when compensation is explicitly tied to the behaviors and outcomes identified during the appraisal process, it reinforces a culture of accountability and high performance.  This alignment minimizes the risk of “siloed” HR practices, where, for example, a company might hire for innovation but compensate only for tenure, leading to employee disengagement and strategic drift. ^2
        A compelling real-world example of this integrated approach is found at Microsoft under the leadership of Satya Nadell.  Microsoft underwent a cultural transformation by shifting its talent management focus from individual competition to a “growth-mindset.”  The company overhauled its appraisal system to emphasize collaborative behaviors and learning agility, subsequently aligning its training programs to support these new cultural values and adjusting compensation structures to reward team-based contributions rather than just individual output.  This systemic shift ensured that the entire talent lifecycle was pulling in the same direction, directly contributing to the company’s resurgence in cloud computing and AI. ^3
        Similarly, talent management is most effective when it is “strategic,” meaning it focuses on the identification and development of “A-postions” roles that have a disproportionate impact on the organization’s competitive advantage.  By linking staffing and development to these critical roles, firms ensure that their most valuable resources are consistently nurtured and rewarded.  In summary, viewing HR functions as an integrated talent management process transforms human resources from a support function into a strategic engine, ensuring that the organization’s most valuable asset, its people is optimized for long-term success.

    1.  Dessler, Gary. Human Resource Management. Available from: Columbia College (17th Edition). Pearson Education (US), 2023.
    2.  Collings, D.G., & Mellhali, K. (2009). Strategic talent management.  A review and research agenda.  Human Resource Management Review, 19(4), 304-313.
    3.  Ibarra, H., Rattan, A., & Johnston, A. (2018).  Satya Nadella ất Microsoft: Instilling a Growth Mindset.

    526 d2 reply 2 daniel

    Equal employment opportunity rules involve to every aspect of the hiring method, not just the last decision. Title VII prohibits discrimination founded on race, color, religion, sex, and national origin. The Americans with Disabilities Act  covers eligible applicants with disabilities. The Age Discrimination in Employment Act covers people aged 40 or older, and the Genetic Information Nondiscrimination Act  bars discrimination established on genetic data. Employers should concentrate job definitions on important tasks, promote functions extensively, employ the same screening criteria for everyone, and keep discussion questions applicable to the job. According to the (EEOC, n.d.) “Before making a conditional offer, employers can ask if an applicant can do the main job tasks but cannot ask about disabilities or require medical exams”.

    To widen recruitment, I would partner with Historically Black Colleges and Universities , Hispanic serving organizations, community colleges, veteran programs, disability employment networks, and skilled associations. These collaborations would allow us to get more suitable prospects while maintaining our high job norms.

    Subsequently, I would conduct structured interviews using standardized, career connected queries. I would also employ structured discussions with the same job related inquiries and a evident scoring system for every applicant.

    References

    Equal Employment Opportunity Commission. (n.d.). Federal laws prohibiting job discrimination: Questions and answers.

    526 d2 reply 2 tammy

    Equal Employment Opportunity (EEO) laws enforced by the U.S. Equal Employment Opportunity Commission (EEOC) dictate how organizations can attract, evaluate and hire potential employees. “Title VII established the Equal Employment Opportunity Commission (EEOC) to administer and enforce the Civil Rights Act at work. It consists of five members appointed by the president with the advice and consent of the Senate. Each member serves a 5-year term. In popular usage, the EEOC also includes the thousands of staff the EEOC has around the United States. They receive and investigate job discrimination complaints from aggrieved individuals.” (Dessler, 2023, pg. 27) Due to the EEOC monitoring and investigating complaints, managers must ensure that every stage of their recruitment process is legally compliant and free from bias. A single discriminatory job advertisement, biased sourcing method, or unfair screening test can trigger an investigation and lead to severe legal and cost the company financially.

    If I were to build a diverse workforce while staying strictly compliant with all laws in mind is initiate a standardized “blind” resume screening. “Blind hiring, also sometimes called blind recruiting or blind resume screening, is the process of removing identifying information from candidates’ resumes or applications to reduce hiring bias. (McKenna, 2024) By intentionally hiding this information, the organization eliminates the risk of unconscious bias at the top of the hiring funnel. For example, hiding a graduation gate prevents age discrimination under the ADEA, while additionally, hiding a future potential employee based off their name prevents an assumption regarding their race or gender under Title VII which Dessler (2023) mentions within the text. As a result, it ensures hiring managers to strictly evaluate applicants strictly on their objective skills and work experience. I found this section rather interesting. A personal experience I encountered

    If it were my job to ensure that the work environment remains diverse, my second initiative would be to create structured Employee Resource Groups (ERGs) paired with a formal mentorship program. When companies recruit diverse talents, retaining them can be challenging. Organizations often focus heavily on hiring diverse candidates, but once those individuals are on board, it can be tough to ensure they remain. Without support, underrepresented employees may struggle to navigate the corporate culture or find pathways to leadership. An ERG provides a safe space for community building, while a mentorship program connects these employees directly with experienced leaders. “They're usually led and participated in by employees who share a characteristic, whether it's gender, ethnicity, religious affiliation, lifestyle, or interest. The groups exist to provide support and help in personal or career development and to create a safe space where employees can bring their whole selves to the table.” (Hastwell, 2023) By implementing these groups, the company I lead will go beyond measures of compliance of laws and it will actively foster a culture of inclusivity and belonging. When these ERGs are paired with formal mentorship, employees that are underrepresented gain critical access to executive sponsors who can advocate for their promotions and career advancement. This combination ensures that diverse hires are not just brought into the company, but are actively developed, supported, and prepared for long-term success, which will in turn drastically reduce turnover.

    Dessler, G. (2023). Human Resource Management (17th ed.). Pearson Education (US).
    [https://ccis.vitalsource.com/books/9780137927357](https://ccis.vitalsource.com/books/9780137927357)

    Hastwell, C. (2023, January 7). What are employee resource groups (ERGs)? Great Place to Work.
    [https://www.greatplacetowork.com/resources/blog/what-are-employee-resource-groups-ergs](https://www.google.com/url?q=https%3A%2F%2Fwww.greatplacetowork.com%2Fresources%2Fblog%2Fwhat-are-employee-resource-groups-ergs)

    McKenna, K. (2024, February 6). Understanding and using blind hiring to reduce bias in recruiting. Business Management Daily.
    [https://www.businessmanagementdaily.com/71745/understanding-and-using-blind-hiring-to-reduce-bias-in-recruiting/](https://www.google.com/url?q=https%3A%2F%2Fwww.businessmanagementdaily.com%2F71745%2Funderstanding-and-using-blind-hiring-to-reduce-bias-in-recruiting%2F)

    less

    543 reply 1 eric

    Agency problems should certainly serve as catalysts for change, but law enforcement administrators should not wait for a constitutional violation, critical incident, or lawsuit before addressing a foreseeable risk. A proactive approach requires administrators to examine complaint patterns, use-of-force reports, body-worn-camera footage, legal developments, community concerns, and training deficiencies to identify weaknesses before harm occurs. Ross (2023) explains that civil liability frequently develops when agencies fail to maintain adequate policies, training, supervision, and accountability systems. The Supreme Court reinforced this responsibility in City of Canton v. Harris (1989), holding that inadequate training may create municipal liability when the failure reflects deliberate indifference to an obvious need. Proactive policy development therefore protects citizens and officers while demonstrating that leadership has taken reasonable steps to prevent predictable misconduct.

    Reactive reform remains necessary when an incident reveals a previously unidentified weakness, but it should not be the agency’s primary management strategy. Waiting until after an injury, death, or public controversy can result in expensive litigation, damaged employee morale, federal oversight, and a loss of community trust. Consent decrees illustrate the consequences of delayed organizational action because they frequently require agencies to revise policies, training, data collection, supervision, and accountability after patterns of unconstitutional conduct have already occurred (Jiao, 2021). Similarly, Monell v. Department of Social Services (1978) established that local governments may be liable under 42 U.S.C. § 1983 when an official policy or established custom causes a constitutional violation. These cases demonstrate that administrators must consider not only written policies but also informal practices, supervisory tolerance, and whether employees consistently follow agency expectations.

    Proactive leadership should include scheduled policy reviews, early-intervention systems, legal updates, employee input, scenario-based training, community feedback, and audits of high-risk activities. Recent research shows that accountability policies have expanded across jurisdictions, but successful reform depends heavily on effective implementation rather than policy adoption alone (Zare et al., 2025). Administrators must also manage change carefully because employees’ attitudes toward organizational change can influence exhaustion, engagement, and acceptance of new practices (Colombo et al., 2023). Therefore, the strongest approach is preventive but adaptable: agencies should design evidence-based policies to address foreseeable risks and remain prepared to revise them when data, court decisions, or critical incidents reveal new concerns. In my view, a well-managed agency should learn from problems without requiring tragedy or litigation to initiate improvement.

    References

    City of Canton v. Harris, 489 U.S. 378 (1989).

    Colombo, L., Acquadro Maran, D., & Grandi, A. (2023). Attitudes toward organizational change and their association with exhaustion in a sample of Italian police workers. Frontiers in Psychology, 14, 1122763.

    Jiao, A. Y. (2021). Federal consent decrees: A review of policies, processes, and outcomes. Police Practice and Research, 22(1), 793–804.

    Monell v. Department of Social Services of the City of New York, 436 U.S. 658 (1978).

    Ross, D. L. (2023). Civil liability in criminal justice (8th ed.). Taylor & Francis.

    Zare, H., Gilmore, D. R., Balsara, K., Pargas, C. R., Valek, R., Ponce, A. N., Masoudi, N., Spencer, M., Warren, T. Y., & Crifasi, C. (2025). State-by-state review: The spread of law enforcement accountability policies. Social Sciences, 14(8), 483.

    543 reply 2 ron

    Some of the problems at the levels in criminal justice agencies must, of course, serve as a catalyst for reform, and good-hearted or effective agency administrators should not wait to have in place policies to respond to a crisis, lawsuit, death or public scandal. Policy as a Prevention mechanism good administrators use policy. As Ross (2023) suggests, civil liability may be created when regulators fail to deliver direction, instructional requirements, monitoring, and accountability. Policies should therefore be designed for foreseeable risks before they develop into potential constitutional violations or civil lawsuits.

    Policy response can be the only response policy change; reactive policy change is required as the ground is exposed for failure of training, supervision or written policy. From the death of Breonna Taylor, a focus on search warrant practices, no-knock entries, oversight in Louisville and police accountability emphasis, to the focus on the no-knock entries, overreach, and no-knock entries at the beginning of the period as an issue. Louisville also must change its culture under similar pressure. The Department of Justice subsequently made an agreement in conjunction with Louisville relating to the use of excessive force, search warrant, behavioral health response, supervision, and accountability (U.S. Department of Justice, 2024). It's a shining example of how agency issues can be enough to make an agency change policy after the fact. But putting off action until the aftermath of a tragedy has significant legal, financial and public trust implications.

    The best thing to do is develop proactive policies, because agencies can identify issues before misconduct happens at the outset. As per the Supreme Court review, City of Canton v. Harris lack of proper trained employees also holds a municipality is liable if improper training evidence a conscious lack of respect for constitutional rights. Monell v. Department of Social Services similarly found that local governments were held liable under Section 1983 when an unconstitutional policy or custom is injurious. These cases have demonstrated that agencies cannot count solely on the judgment of individual employees; they must develop policies, training and oversight.

    Problems should in general have a force in accelerating change but should not be the only thing driving agency action. Administrators should watch legal trends (e.g., court rulings etc.), community opinion, technology and how employees are operating and the use of force cases to avoid problems before trouble escalates into litigation. Proactive policy will protect the public, the employees and the agency.

    References

    City of Canton v. Harris, 489 U.S. 378 (1989).

    Monell v. Department of Social Services, 436 U.S. 658 (1978).

    Ross, D. L. (2023). Civil liability in criminal justice (8th ed.). Routledge.

    U.S. Department of Justice. (2024, December 12). Justice Department secures agreement with Louisville Metro Government to reform Louisville Metro’s policing practices.
    [https://www.justice.gov/archives/opa/pr/justice-department-secures-agreement-louisville-metro-government-reform-louisville-metros](https://www.justice.gov/archives/opa/pr/justice-department-secures-agreement-louisville-metro-government-reform-louisville-metros?utm_source=chatgpt.com)

    less

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    **files (5)** – ## Week8Assignment2Instructions-HealthcareFinance.docx – ## WeekEightAssignment2version2.pdf – ## Week8Assignment2LearningResources-HealthcareFinance.docx – ## USW1_MMHA_6400_Week08_HowToCalculateBreakEvenPoint.pdf – ## USW1_MMHA_6400_Week08_breakEvenExcelTemplate.xlsx **## W…

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    **files (5)**

    – ## Week8Assignment2Instructions-HealthcareFinance.docx

    – ## WeekEightAssignment2version2.pdf

    – ## Week8Assignment2LearningResources-HealthcareFinance.docx

    – ## USW1_MMHA_6400_Week08_HowToCalculateBreakEvenPoint.pdf

    – ## USW1_MMHA_6400_Week08_breakEvenExcelTemplate.xlsx

    **## Week8Assignment2Instructions-HealthcareFinance.docx**

    **Week 8 Assignment 2**

    **Healthcare Finance**

    **Break-Even Point Formulas**

    Before making hiring or purchasing decisions, healthcare organizations must consider whether the decision is financially profitable. By calculating break-even points, organizations are able to examine actual costs and make more sound financial decisions. For this Assignment, you use data from an imaging center and calculate break-even points.

    **To prepare for this Assignment:**

    · To assist you with your work related to this Assignment and help you navigate this important skill, a Break-even Excel Tutorial has been added to this week’s Learning Resources. Please check your volume settings upon opening.

    · Review the Week 8 Assignment 2 document provided to you by the instructor. Examine the imaging center scenario. Reflect on how you will use the financial data provided to calculate break-even points.

    · Refer to Chapter 11 of
    _Gapinski’s Understanding Healthcare Financial Management_.

    **Submit** the following:

    · Given the imaging center scenario and financial data, complete the “Week 8 Assignment 2 Break Even Excel Template.”

    **## WeekEightAssignment2version2.pdf**

    Healthcare Financial Management and Economics

    Week 8 Assignment 2 — Southeast Imaging

    Center

    Assignment 2: Break-Even Point Formulas

    Before making hiring or purchasing decisions, healthcare organizations must consider
    whether the decision is financially profitable. By calculating break-even points,
    organizations are able to examine actual costs and make more sound financial
    decisions. For this Assignment, you use data from the Southeast Imaging Center and
    calculate break-even points.

    Scenario: Southeast Imaging Center is a small imaging center with two analogue film
    or screen units. As the director of the center, Juanita Hernandez has been asked to
    determine if the current staffing is correct for her place or should she add another
    aide. She currently uses 2 mammography units, 2 Certified Technologists, and 1 aide.
    She has analyzed the current costs and determined the following:

    Reimbursement per screen $125

    Equipment lease per month ($12,000 per machine) $24,000

    Certified Technologists costs per mammography (2) @ $35 $70

    Technologists aide per mammography $20

    Variable cost per mammography $12

    Equipment maintenance per month ($8,000 per machine) $16,000

    To prepare for the Assignment:

    Examine the Southeast Imaging Center scenario. Reflect on how you will use the
    provided financial data to calculate break-even points. Refer to Chapter 11 of Gapinski’s
    Understanding Healthcare Financial Management for additional guidance.

    The Assignment:

    Given the above information, use the “Week 8 Assignment 2 Break Even Excel
    Template” to answer these items as a Department:

    A. Solve for monthly volume to break even.
    B. Solve for monthly volume needed to break even at desired $5,000 per month

    profit level.
    C. Solve for volume needed to break even at new reimbursement of $110 per

    screen and no profit.
    D. Solve for volume needed to break even with one(1) additional aide.

    Your Assignment is due by Day 7 of Week 8.

    © 2024 Walden University Page 1 of 1

    **## Week8Assignment2LearningResources-HealthcareFinance.docx**

    **Week 8 Assignment 2 Learning Resources**

    **Healthcare Finance**

    **Reading Requirements**

    · Pink, G. H., & Song, P. H. (2020).
    _Gapinski’s understanding healthcare financial management_(8th ed.). Health Administration Press.

    · Chapter 8, “Lease Financing” (pp. 281–313)

    · Chapter 9, “Cost of Capital” (pp. 317–358)

    · Review: Chapter 11, “Financing and Ownership of Health Care Providers” (pp. 207–227)

    · Review: Chapter 13, “Financial Condition Analysis” (pp. 507–548)

    **Note:** You will use these documents to complete the assignments for this week.

    ·
    **Document:** [Break Even Point (PDF)](https://waldenu.instructure.com/courses/226605/files/19546841?wrap=1) [Download Break Even Point (PDF)](https://waldenu.instructure.com/courses/226605/files/19546841/download?download_frd=1)

    ·
    **Document:** [How to Calculate Break Even Point (PDF)](https://waldenu.instructure.com/courses/226605/files/19547064?wrap=1) [Download How to Calculate Break Even Point (PDF)](https://waldenu.instructure.com/courses/226605/files/19547064/download?download_frd=1)

    ·
    **Document:** [Week 8 Assignment 2 Break Even Excel Template (Excel spreadsheet)](https://waldenu.instructure.com/courses/226605/files/19546867?wrap=1)

    **Required Media**

    · Walden University, LLC. (2024). Break-even Excel tutorial [Video file]. Walden University Canvas.
    [https://waldenu.instructure.com](https://waldenu.instructure.com/)

    · Walden University, LLC. (2024). Break-even accounting [Video]. Walden University Canvas.
    [https://waldenu.instructure.com](https://waldenu.instructure.com/)

    **## USW1_MMHA_6400_Week08_HowToCalculateBreakEvenPoint.pdf**

    © 2022 Walden University, LLC Page 1 of 2

    How to Calculate Break-Even Point

    One of the most important metrics for a business is knowing the break-even point.

    Break-even is the calculation of how many items need to be sold, or services rendered,

    before the business becomes profitable. At the break-even point, revenue is exactly

    equal to total expenses, and there is no profit or loss. The break-even formula is:

    (Price Per Unit × Quantity Sold) − (Variable Cost × Quantity Sold) − Fixed Costs

    = Break-Even Point

    Use the following scenario to calculate the break-even point for items sold or services

    rendered for the 2 Sweet Candy Company. The goal is to find the Quantity of product

    the company needs to sell to make sure each candy bar is profitable.

    Scenario: The 2 Sweet Candy Company manufactures candy bars. The Price Per Unit

    for each candy bar is $2. The Variable Costs per unit are $1.50. The Fixed Costs are

    $50,000.

    Step 1: Gather the following information to calculate the break-even point of a product:

    • Price Per Unit = $2

    • Quantity Sold = y

    • Variable Costs = $1.50

    • Fixed Costs = $50,000

    Step 2: Input the information given into the break-even formula. For the unknown

    Quantity Sold use y.

    (Price Per Unit = $2 × Quantity Sold = y) − (Variable Costs = $1.50 × Quantity

    Sold = y) − Fixed Costs = $50,000 = Break-Even = 0

    Step 3: Start the calculations to solve for Quantity Sold (y) to find the Break-Even

    Point (0).

    ($2 × y) − ($1.50 × y) − $50,000 = 0

    ($2 − $1.50) × y − $50,000 = 0

    (.50) × y − $50,000= 0

    $50,000 / .50 × y = 100,000

    ($2 × 100,000) − ($1.50 × 100,000) − $50,000 = 0

    ($200,000) − ($150,000) − $50,000 = 0

    $50,000 − $50,000 = 0

    Break-Even = 100,000 candy bars

    © 2022 Walden University, LLC Page 2 of 2

    Once you solve for the break-even point, you can determine other milestones, like how

    many candy bars you’d need to sell to make a $70,000 profit.

    ($2 × 240,000) − ($1.50 × 240,000) − $50,000 = $70,000

    ($480,000 − $360,000) − $50,000 = $70,000

    $120,000 − $50,000 = $70,000

    To make a $70,000 profit, the 2 Sweet Candy Company will need to sell 240,000 candy

    bars.

    **## USW1_MMHA_6400_Week08_breakEvenExcelTemplate.xlsx**

    ## Week 8 Assignment 2 Template

    | | | | | | | | | | | | | | | | | | | | | |
    | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
    | | | | | Break-Even Point |
    | | | | | | | | | | Part a. | | Part b. | | Part c. | | Part d. |
    | | | | | | Givens From Problem: | Costs | | | Dollars | No. | Dollars | No. | Dollars | No. | Dollars | No. |
    | | | | | | A |
    | | | | | | B |
    | | | | | | C |
    | | | | | | D |
    | | | | | | E |
    | | | | | | F |
    | | | | | | G |
    | | | | | | H |
    | | | | | | I |
    | | | | | | | | | | | | | | | | | | | | | |
    | Reimbursement A | | | | | Reimbursement B | | | | | Reimbursement C | | | | | Reimbursement D |
    | | Per Mammography (P) | | | | | Per Mammography (P) | | | | | Per Mammography (P) | | | | | Per Mammography (P) |

    | Fixed Costs | | | | | Fixed Costs | | | | | Fixed Costs | | | | | Fixed Costs |

    | Total Fixed Costs (TFC) | | | | | Total Fixed Costs (TFC) | | | | | Total Fixed Costs (TFC) | | | | | Total Fixed Costs (TFC) |

    | Variable Costs | | | | | Variable Costs | | | | | Variable Costs | | | | | Variable Costs |
    | Variables Costs based on Dollar Amount per Unit | | | | | Variables Costs based on Dollar Amount per Unit | | | | | Variables Costs based on Dollar Amount per Unit | | | | | Variables Costs based on Dollar Amount per Unit |

    | | | Sum: | | | | | Sum: | | | | | Sum: | | | | | Sum: |

    | Break-Even Point | | | | | Break-Even Point | | | | | Break-Even Point | | | | | Break-Even Point |
    | Break-Even Units (X) | | X = TFC / (P – V) | | | Break-Even Units (X) | | X = TFC / (P – V) | | | Break-Even Units (X) | | X = TFC / (P – V) | | | Break-Even Units (X) | | X = TFC / (P – V) |

    | Targeted Profit | | | | | Targeted Profit | | | | | Targeted Profit | | | | | Targeted Profit |
    | Targeted Profit (TF) | | | | | Targeted Profit (TF) | | | | | Targeted Profit (TF) | | | | | Targeted Profit (TF) |

    | Units required to reach targeted TF, X = (TFC + TF) / (P-V) | | | | | Units required to reach targeted TF, X = (TFC + TF) / (P-V) | | | | | Units required to reach targeted TF, X = (TFC + TF) / (P-V) | | | | | Units required to reach targeted TF, X = (TFC + TF) / (P-V) |

    | | | | Units | | | | | Units | | | | | Units | | | | | Units |

    **## USW1_MMHA_6400_Week08_breakEvenExcelTemplate.xlsx**

    ## Week 8 Assignment 2 Template

    | | | | | | | | | | | | | | | | | | | | | |
    | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
    | | | | | Break-Even Point |
    | | | | | | | | | | Part a. | | Part b. | | Part c. | | Part d. |
    | | | | | | Givens From Problem: | Costs | | | Dollars | No. | Dollars | No. | Dollars | No. | Dollars | No. |
    | | | | | | A |
    | | | | | | B |
    | | | | | | C |
    | | | | | | D |
    | | | | | | E |
    | | | | | | F |
    | | | | | | G |
    | | | | | | H |
    | | | | | | I |
    | | | | | | | | | | | | | | | | | | | | | |
    | Reimbursement A | | | | | Reimbursement B | | | | | Reimbursement C | | | | | Reimbursement D |
    | | Per Mammography (P) | | | | | Per Mammography (P) | | | | | Per Mammography (P) | | | | | Per Mammography (P) |

    | Fixed Costs | | | | | Fixed Costs | | | | | Fixed Costs | | | | | Fixed Costs |

    | Total Fixed Costs (TFC) | | | | | Total Fixed Costs (TFC) | | | | | Total Fixed Costs (TFC) | | | | | Total Fixed Costs (TFC) |

    | Variable Costs | | | | | Variable Costs | | | | | Variable Costs | | | | | Variable Costs |
    | Variables Costs based on Dollar Amount per Unit | | | | | Variables Costs based on Dollar Amount per Unit | | | | | Variables Costs based on Dollar Amount per Unit | | | | | Variables Costs based on Dollar Amount per Unit |

    | | | Sum: | | | | | Sum: | | | | | Sum: | | | | | Sum: |

    | Break-Even Point | | | | | Break-Even Point | | | | | Break-Even Point | | | | | Break-Even Point |
    | Break-Even Units (X) | | X = TFC / (P – V) | | | Break-Even Units (X) | | X = TFC / (P – V) | | | Break-Even Units (X) | | X = TFC / (P – V) | | | Break-Even Units (X) | | X = TFC / (P – V) |

    | Targeted Profit | | | | | Targeted Profit | | | | | Targeted Profit | | | | | Targeted Profit |
    | Targeted Profit (TF) | | | | | Targeted Profit (TF) | | | | | Targeted Profit (TF) | | | | | Targeted Profit (TF) |

    | Units required to reach targeted TF, X = (TFC + TF) / (P-V) | | | | | Units required to reach targeted TF, X = (TFC + TF) / (P-V) | | | | | Units required to reach targeted TF, X = (TFC + TF) / (P-V) | | | | | Units required to reach targeted TF, X = (TFC + TF) / (P-V) |

    | | | | Units | | | | | Units | | | | | Units | | | | | Units |

    **## Week8Assignment2Instructions-HealthcareFinance.docx**

    **Week 8 Assignment 2**

    **Healthcare Finance**

    **Break-Even Point Formulas**

    Before making hiring or purchasing decisions, healthcare organizations must consider whether the decision is financially profitable. By calculating break-even points, organizations are able to examine actual costs and make more sound financial decisions. For this Assignment, you use data from an imaging center and calculate break-even points.

    **To prepare for this Assignment:**

    · To assist you with your work related to this Assignment and help you navigate this important skill, a Break-even Excel Tutorial has been added to this week’s Learning Resources. Please check your volume settings upon opening.

    · Review the Week 8 Assignment 2 document provided to you by the instructor. Examine the imaging center scenario. Reflect on how you will use the financial data provided to calculate break-even points.

    · Refer to Chapter 11 of
    _Gapinski’s Understanding Healthcare Financial Management_.

    **Submit** the following:

    · Given the imaging center scenario and financial data, complete the “Week 8 Assignment 2 Break Even Excel Template.”

    **## WeekEightAssignment2version2.pdf**

    Healthcare Financial Management and Economics

    Week 8 Assignment 2 — Southeast Imaging

    Center

    Assignment 2: Break-Even Point Formulas

    Before making hiring or purchasing decisions, healthcare organizations must consider
    whether the decision is financially profitable. By calculating break-even points,
    organizations are able to examine actual costs and make more sound financial
    decisions. For this Assignment, you use data from the Southeast Imaging Center and
    calculate break-even points.

    Scenario: Southeast Imaging Center is a small imaging center with two analogue film
    or screen units. As the director of the center, Juanita Hernandez has been asked to
    determine if the current staffing is correct for her place or should she add another
    aide. She currently uses 2 mammography units, 2 Certified Technologists, and 1 aide.
    She has analyzed the current costs and determined the following:

    Reimbursement per screen $125

    Equipment lease per month ($12,000 per machine) $24,000

    Certified Technologists costs per mammography (2) @ $35 $70

    Technologists aide per mammography $20

    Variable cost per mammography $12

    Equipment maintenance per month ($8,000 per machine) $16,000

    To prepare for the Assignment:

    Examine the Southeast Imaging Center scenario. Reflect on how you will use the
    provided financial data to calculate break-even points. Refer to Chapter 11 of Gapinski’s
    Understanding Healthcare Financial Management for additional guidance.

    The Assignment:

    Given the above information, use the “Week 8 Assignment 2 Break Even Excel
    Template” to answer these items as a Department:

    A. Solve for monthly volume to break even.
    B. Solve for monthly volume needed to break even at desired $5,000 per month

    profit level.
    C. Solve for volume needed to break even at new reimbursement of $110 per

    screen and no profit.
    D. Solve for volume needed to break even with one(1) additional aide.

    Your Assignment is due by Day 7 of Week 8.

    © 2024 Walden University Page 1 of 1

    **## Week8Assignment2LearningResources-HealthcareFinance.docx**

    **Week 8 Assignment 2 Learning Resources**

    **Healthcare Finance**

    **Reading Requirements**

    · Pink, G. H., & Song, P. H. (2020).
    _Gapinski’s understanding healthcare financial management_(8th ed.). Health Administration Press.

    · Chapter 8, “Lease Financing” (pp. 281–313)

    · Chapter 9, “Cost of Capital” (pp. 317–358)

    · Review: Chapter 11, “Financing and Ownership of Health Care Providers” (pp. 207–227)

    · Review: Chapter 13, “Financial Condition Analysis” (pp. 507–548)

    **Note:** You will use these documents to complete the assignments for this week.

    ·
    **Document:** [Break Even Point (PDF)](https://waldenu.instructure.com/courses/226605/files/19546841?wrap=1) [Download Break Even Point (PDF)](https://waldenu.instructure.com/courses/226605/files/19546841/download?download_frd=1)

    ·
    **Document:** [How to Calculate Break Even Point (PDF)](https://waldenu.instructure.com/courses/226605/files/19547064?wrap=1) [Download How to Calculate Break Even Point (PDF)](https://waldenu.instructure.com/courses/226605/files/19547064/download?download_frd=1)

    ·
    **Document:** [Week 8 Assignment 2 Break Even Excel Template (Excel spreadsheet)](https://waldenu.instructure.com/courses/226605/files/19546867?wrap=1)

    **Required Media**

    · Walden University, LLC. (2024). Break-even Excel tutorial [Video file]. Walden University Canvas.
    [https://waldenu.instructure.com](https://waldenu.instructure.com/)

    · Walden University, LLC. (2024). Break-even accounting [Video]. Walden University Canvas.
    [https://waldenu.instructure.com](https://waldenu.instructure.com/)

    **## USW1_MMHA_6400_Week08_HowToCalculateBreakEvenPoint.pdf**

    © 2022 Walden University, LLC Page 1 of 2

    How to Calculate Break-Even Point

    One of the most important metrics for a business is knowing the break-even point.

    Break-even is the calculation of how many items need to be sold, or services rendered,

    before the business becomes profitable. At the break-even point, revenue is exactly

    equal to total expenses, and there is no profit or loss. The break-even formula is:

    (Price Per Unit × Quantity Sold) − (Variable Cost × Quantity Sold) − Fixed Costs

    = Break-Even Point

    Use the following scenario to calculate the break-even point for items sold or services

    rendered for the 2 Sweet Candy Company. The goal is to find the Quantity of product

    the company needs to sell to make sure each candy bar is profitable.

    Scenario: The 2 Sweet Candy Company manufactures candy bars. The Price Per Unit

    for each candy bar is $2. The Variable Costs per unit are $1.50. The Fixed Costs are

    $50,000.

    Step 1: Gather the following information to calculate the break-even point of a product:

    • Price Per Unit = $2

    • Quantity Sold = y

    • Variable Costs = $1.50

    • Fixed Costs = $50,000

    Step 2: Input the information given into the break-even formula. For the unknown

    Quantity Sold use y.

    (Price Per Unit = $2 × Quantity Sold = y) − (Variable Costs = $1.50 × Quantity

    Sold = y) − Fixed Costs = $50,000 = Break-Even = 0

    Step 3: Start the calculations to solve for Quantity Sold (y) to find the Break-Even

    Point (0).

    ($2 × y) − ($1.50 × y) − $50,000 = 0

    ($2 − $1.50) × y − $50,000 = 0

    (.50) × y − $50,000= 0

    $50,000 / .50 × y = 100,000

    ($2 × 100,000) − ($1.50 × 100,000) − $50,000 = 0

    ($200,000) − ($150,000) − $50,000 = 0

    $50,000 − $50,000 = 0

    Break-Even = 100,000 candy bars

    © 2022 Walden University, LLC Page 2 of 2

    Once you solve for the break-even point, you can determine other milestones, like how

    many candy bars you’d need to sell to make a $70,000 profit.

    ($2 × 240,000) − ($1.50 × 240,000) − $50,000 = $70,000

    ($480,000 − $360,000) − $50,000 = $70,000

    $120,000 − $50,000 = $70,000

    To make a $70,000 profit, the 2 Sweet Candy Company will need to sell 240,000 candy

    bars.

    **## USW1_MMHA_6400_Week08_breakEvenExcelTemplate.xlsx**

    ## Week 8 Assignment 2 Template

    | | | | | | | | | | | | | | | | | | | | | |
    | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
    | | | | | Break-Even Point |
    | | | | | | | | | | Part a. | | Part b. | | Part c. | | Part d. |
    | | | | | | Givens From Problem: | Costs | | | Dollars | No. | Dollars | No. | Dollars | No. | Dollars | No. |
    | | | | | | A |
    | | | | | | B |
    | | | | | | C |
    | | | | | | D |
    | | | | | | E |
    | | | | | | F |
    | | | | | | G |
    | | | | | | H |
    | | | | | | I |
    | | | | | | | | | | | | | | | | | | | | | |
    | Reimbursement A | | | | | Reimbursement B | | | | | Reimbursement C | | | | | Reimbursement D |
    | | Per Mammography (P) | | | | | Per Mammography (P) | | | | | Per Mammography (P) | | | | | Per Mammography (P) |

    | Fixed Costs | | | | | Fixed Costs | | | | | Fixed Costs | | | | | Fixed Costs |

    | Total Fixed Costs (TFC) | | | | | Total Fixed Costs (TFC) | | | | | Total Fixed Costs (TFC) | | | | | Total Fixed Costs (TFC) |

    | Variable Costs | | | | | Variable Costs | | | | | Variable Costs | | | | | Variable Costs |
    | Variables Costs based on Dollar Amount per Unit | | | | | Variables Costs based on Dollar Amount per Unit | | | | | Variables Costs based on Dollar Amount per Unit | | | | | Variables Costs based on Dollar Amount per Unit |

    | | | Sum: | | | | | Sum: | | | | | Sum: | | | | | Sum: |

    | Break-Even Point | | | | | Break-Even Point | | | | | Break-Even Point | | | | | Break-Even Point |
    | Break-Even Units (X) | | X = TFC / (P – V) | | | Break-Even Units (X) | | X = TFC / (P – V) | | | Break-Even Units (X) | | X = TFC / (P – V) | | | Break-Even Units (X) | | X = TFC / (P – V) |

    | Targeted Profit | | | | | Targeted Profit | | | | | Targeted Profit | | | | | Targeted Profit |
    | Targeted Profit (TF) | | | | | Targeted Profit (TF) | | | | | Targeted Profit (TF) | | | | | Targeted Profit (TF) |

    | Units required to reach targeted TF, X = (TFC + TF) / (P-V) | | | | | Units required to reach targeted TF, X = (TFC + TF) / (P-V) | | | | | Units required to reach targeted TF, X = (TFC + TF) / (P-V) | | | | | Units required to reach targeted TF, X = (TFC + TF) / (P-V) |

    | | | | Units | | | | | Units | | | | | Units | | | | | Units |

    **## Week8Assignment2Instructions-HealthcareFinance.docx**

    **Week 8 Assignment 2**

    **Healthcare Finance**

    **Break-Even Point Formulas**

    Before making hiring or purchasing decisions, healthcare organizations must consider whether the decision is financially profitable. By calculating break-even points, organizations are able to examine actual costs and make more sound financial decisions. For this Assignment, you use data from an imaging center and calculate break-even points.

    **To prepare for this Assignment:**

    · To assist you with your work related to this Assignment and help you navigate this important skill, a Break-even Excel Tutorial has been added to this week’s Learning Resources. Please check your volume settings upon opening.

    · Review the Week 8 Assignment 2 document provided to you by the instructor. Examine the imaging center scenario. Reflect on how you will use the financial data provided to calculate break-even points.

    · Refer to Chapter 11 of
    _Gapinski’s Understanding Healthcare Financial Management_.

    **Submit** the following:

    · Given the imaging center scenario and financial data, complete the “Week 8 Assignment 2 Break Even Excel Template.”

    **## WeekEightAssignment2version2.pdf**

    Healthcare Financial Management and Economics

    Week 8 Assignment 2 — Southeast Imaging

    Center

    Assignment 2: Break-Even Point Formulas

    Before making hiring or purchasing decisions, healthcare organizations must consider
    whether the decision is financially profitable. By calculating break-even points,
    organizations are able to examine actual costs and make more sound financial
    decisions. For this Assignment, you use data from the Southeast Imaging Center and
    calculate break-even points.

    Scenario: Southeast Imaging Center is a small imaging center with two analogue film
    or screen units. As the director of the center, Juanita Hernandez has been asked to
    determine if the current staffing is correct for her place or should she add another
    aide. She currently uses 2 mammography units, 2 Certified Technologists, and 1 aide.
    She has analyzed the current costs and determined the following:

    Reimbursement per screen $125

    Equipment lease per month ($12,000 per machine) $24,000

    Certified Technologists costs per mammography (2) @ $35 $70

    Technologists aide per mammography $20

    Variable cost per mammography $12

    Equipment maintenance per month ($8,000 per machine) $16,000

    To prepare for the Assignment:

    Examine the Southeast Imaging Center scenario. Reflect on how you will use the
    provided financial data to calculate break-even points. Refer to Chapter 11 of Gapinski’s
    Understanding Healthcare Financial Management for additional guidance.

    The Assignment:

    Given the above information, use the “Week 8 Assignment 2 Break Even Excel
    Template” to answer these items as a Department:

    A. Solve for monthly volume to break even.
    B. Solve for monthly volume needed to break even at desired $5,000 per month

    profit level.
    C. Solve for volume needed to break even at new reimbursement of $110 per

    screen and no profit.
    D. Solve for volume needed to break even with one(1) additional aide.

    Your Assignment is due by Day 7 of Week 8.

    © 2024 Walden University Page 1 of 1

    **## Week8Assignment2LearningResources-HealthcareFinance.docx**

    **Week 8 Assignment 2 Learning Resources**

    **Healthcare Finance**

    **Reading Requirements**

    · Pink, G. H., & Song, P. H. (2020).
    _Gapinski’s understanding healthcare financial management_(8th ed.). Health Administration Press.

    · Chapter 8, “Lease Financing” (pp. 281–313)

    · Chapter 9, “Cost of Capital” (pp. 317–358)

    · Review: Chapter 11, “Financing and Ownership of Health Care Providers” (pp. 207–227)

    · Review: Chapter 13, “Financial Condition Analysis” (pp. 507–548)

    **Note:** You will use these documents to complete the assignments for this week.

    ·
    **Document:** [Break Even Point (PDF)](https://waldenu.instructure.com/courses/226605/files/19546841?wrap=1) [Download Break Even Point (PDF)](https://waldenu.instructure.com/courses/226605/files/19546841/download?download_frd=1)

    ·
    **Document:** [How to Calculate Break Even Point (PDF)](https://waldenu.instructure.com/courses/226605/files/19547064?wrap=1) [Download How to Calculate Break Even Point (PDF)](https://waldenu.instructure.com/courses/226605/files/19547064/download?download_frd=1)

    ·
    **Document:** [Week 8 Assignment 2 Break Even Excel Template (Excel spreadsheet)](https://waldenu.instructure.com/courses/226605/files/19546867?wrap=1)

    **Required Media**

    · Walden University, LLC. (2024). Break-even Excel tutorial [Video file]. Walden University Canvas.
    [https://waldenu.instructure.com](https://waldenu.instructure.com/)

    · Walden University, LLC. (2024). Break-even accounting [Video]. Walden University Canvas.
    [https://waldenu.instructure.com](https://waldenu.instructure.com/)

    **## USW1_MMHA_6400_Week08_HowToCalculateBreakEvenPoint.pdf**

    © 2022 Walden University, LLC Page 1 of 2

    How to Calculate Break-Even Point

    One of the most important metrics for a business is knowing the break-even point.

    Break-even is the calculation of how many items need to be sold, or services rendered,

    before the business becomes profitable. At the break-even point, revenue is exactly

    equal to total expenses, and there is no profit or loss. The break-even formula is:

    (Price Per Unit × Quantity Sold) − (Variable Cost × Quantity Sold) − Fixed Costs

    = Break-Even Point

    Use the following scenario to calculate the break-even point for items sold or services

    rendered for the 2 Sweet Candy Company. The goal is to find the Quantity of product

    the company needs to sell to make sure each candy bar is profitable.

    Scenario: The 2 Sweet Candy Company manufactures candy bars. The Price Per Unit

    for each candy bar is $2. The Variable Costs per unit are $1.50. The Fixed Costs are

    $50,000.

    Step 1: Gather the following information to calculate the break-even point of a product:

    • Price Per Unit = $2

    • Quantity Sold = y

    • Variable Costs = $1.50

    • Fixed Costs = $50,000

    Step 2: Input the information given into the break-even formula. For the unknown

    Quantity Sold use y.

    (Price Per Unit = $2 × Quantity Sold = y) − (Variable Costs = $1.50 × Quantity

    Sold = y) − Fixed Costs = $50,000 = Break-Even = 0

    Step 3: Start the calculations to solve for Quantity Sold (y) to find the Break-Even

    Point (0).

    ($2 × y) − ($1.50 × y) − $50,000 = 0

    ($2 − $1.50) × y − $50,000 = 0

    (.50) × y − $50,000= 0

    $50,000 / .50 × y = 100,000

    ($2 × 100,000) − ($1.50 × 100,000) − $50,000 = 0

    ($200,000) − ($150,000) − $50,000 = 0

    $50,000 − $50,000 = 0

    Break-Even = 100,000 candy bars

    © 2022 Walden University, LLC Page 2 of 2

    Once you solve for the break-even point, you can determine other milestones, like how

    many candy bars you’d need to sell to make a $70,000 profit.

    ($2 × 240,000) − ($1.50 × 240,000) − $50,000 = $70,000

    ($480,000 − $360,000) − $50,000 = $70,000

    $120,000 − $50,000 = $70,000

    To make a $70,000 profit, the 2 Sweet Candy Company will need to sell 240,000 candy

    bars.

    **## USW1_MMHA_6400_Week08_breakEvenExcelTemplate.xlsx**

    ## Week 8 Assignment 2 Template

    | | | | | | | | | | | | | | | | | | | | | |
    | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
    | | | | | Break-Even Point |
    | | | | | | | | | | Part a. | | Part b. | | Part c. | | Part d. |
    | | | | | | Givens From Problem: | Costs | | | Dollars | No. | Dollars | No. | Dollars | No. | Dollars | No. |
    | | | | | | A |
    | | | | | | B |
    | | | | | | C |
    | | | | | | D |
    | | | | | | E |
    | | | | | | F |
    | | | | | | G |
    | | | | | | H |
    | | | | | | I |
    | | | | | | | | | | | | | | | | | | | | | |
    | Reimbursement A | | | | | Reimbursement B | | | | | Reimbursement C | | | | | Reimbursement D |
    | | Per Mammography (P) | | | | | Per Mammography (P) | | | | | Per Mammography (P) | | | | | Per Mammography (P) |

    | Fixed Costs | | | | | Fixed Costs | | | | | Fixed Costs | | | | | Fixed Costs |

    | Total Fixed Costs (TFC) | | | | | Total Fixed Costs (TFC) | | | | | Total Fixed Costs (TFC) | | | | | Total Fixed Costs (TFC) |

    | Variable Costs | | | | | Variable Costs | | | | | Variable Costs | | | | | Variable Costs |
    | Variables Costs based on Dollar Amount per Unit | | | | | Variables Costs based on Dollar Amount per Unit | | | | | Variables Costs based on Dollar Amount per Unit | | | | | Variables Costs based on Dollar Amount per Unit |

    | | | Sum: | | | | | Sum: | | | | | Sum: | | | | | Sum: |

    | Break-Even Point | | | | | Break-Even Point | | | | | Break-Even Point | | | | | Break-Even Point |
    | Break-Even Units (X) | | X = TFC / (P – V) | | | Break-Even Units (X) | | X = TFC / (P – V) | | | Break-Even Units (X) | | X = TFC / (P – V) | | | Break-Even Units (X) | | X = TFC / (P – V) |

    | Targeted Profit | | | | | Targeted Profit | | | | | Targeted Profit | | | | | Targeted Profit |
    | Targeted Profit (TF) | | | | | Targeted Profit (TF) | | | | | Targeted Profit (TF) | | | | | Targeted Profit (TF) |

    | Units required to reach targeted TF, X = (TFC + TF) / (P-V) | | | | | Units required to reach targeted TF, X = (TFC + TF) / (P-V) | | | | | Units required to reach targeted TF, X = (TFC + TF) / (P-V) | | | | | Units required to reach targeted TF, X = (TFC + TF) / (P-V) |

    | | | | Units | | | | | Units | | | | | Units | | | | | Units |

  • [Solved] Law Week 8 Assignment 1- Healthcare Finance

    ✓ Verified Academic Solution Available

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    **files (5)** – ## Week8AssignmentInstructions-HealthcareFinance.docx – ## Week8LearningResources-HealthcareFinance.docx – ## USW1_MMHA_6400_Week08_ratioExcelTemplate.xlsx – ## WeekEightAssignment1version2.pdf – ## WK7Assgn_Campbell_L1.xlsx **## Week8AssignmentInstructions-HealthcareFinance.do…

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    **files (5)**

    – ## Week8AssignmentInstructions-HealthcareFinance.docx

    – ## Week8LearningResources-HealthcareFinance.docx

    – ## USW1_MMHA_6400_Week08_ratioExcelTemplate.xlsx

    – ## WeekEightAssignment1version2.pdf

    – ## WK7Assgn_Campbell_L1.xlsx

    **## Week8AssignmentInstructions-HealthcareFinance.docx**

    **Week 8 Assignment**

    **Healthcare Finance**

    **Ratio Analysis**

    It is important to understand that when interpreting financial statements, the numbers alone may not provide the whole financial picture of an organization. Instead, you must analyze the statements using ratios, which are then compared to benchmarks across the healthcare industry. For this Assignment, examine the financial health of a community hospital.

    **To prepare for this Assignment:**

    · Review the Week 8 Assignment 1 document provided to you by the instructor. Examine the financial statements from the community hospital. Reflect on how you will use this financial data to calculate and analyze the organization’s financial ratios.

    · Refer to Chapter 13 of
    _Gapinski’s Understanding Healthcare Financial Management_.

    · Download Week 8 Assignment 1 Ratio Excel Template.

    **Submit** the following:

    · Using the statement of operations and balance sheet for the community hospital, complete the “Week 8 Ratio Excel Template.”

    Refer to the Week 8 Assignment 1 Rubric for specific grading elements and criteria. Your instructor will use this grading rubric to assess your work.

    **## Week8LearningResources-HealthcareFinance.docx**

    **Week 8 Learning Resources**

    **Healthcare Finance**

    **Required Readings**

    · Pink, G. H., & Song, P. H. (2020).
    _Gapinski’s understanding healthcare financial management_(8th ed.). Health Administration Press.

    · Chapter 8, “Lease Financing” (pp. 281–313)

    · Chapter 9, “Cost of Capital” (pp. 317–358)

    · Review: Chapter 13, “Financial Condition Analysis” (pp. 507–548)

    · Center for Health Information and Analysis. (n.d.).
    [_Interpretation of financial ratiosLinks to an external site._](https://www.chiamass.gov/interpretation-of-financial-ratios/) _._ https://www.chiamass.gov/interpretation-of-financial-ratios/

    · Enumah, S. J., Resnick, A. S., & Chang, D. C. (2022).
    [Association of measured quality with financial health among U.S. hospitalsLinks to an external site.](https://search.ebscohost.com/login.aspx?direct=true&AuthType=shib&db=a9h&AN=156412950&site=eds-live&scope=site&custid=s6527200).
    _PloS One_,
    _17_(4), 1–13. https://doi.org/10.1371/journal.pone.0266696

    · Stahl, M. J. (2006).
    [Breakeven analysisLinks to an external site.](https://go.openathens.net/redirector/waldenu.edu?url=https://sk.sagepub.com/reference/healthcaremanagement/n68.xml). In
    _Encyclopedia of Health Care Management_. Sage. https://doi.org/10.4135/9781412950602
    [Links to an external site.](https://go.openathens.net/redirector/waldenu.edu?url=https://sk.sagepub.com/reference/healthcaremanagement/n68.xml)

    · Stahl, M. J. (2006).
    [Ratio analysisLinks to an external site.](https://go.openathens.net/redirector/waldenu.edu?url=https://sk.sagepub.com/reference/healthcaremanagement/n681.xml). In
    _Encyclopedia of Health Care Management_. Sage. https://doi.org/10.4135/9781412950602

    ·
    **Document:** [Week 8 Assignment 1 Ratio Excel Template (Excel spreadsheet)](https://waldenu.instructure.com/courses/226605/files/19547069?wrap=1)

    **Optional Resources**

    · OASIS. (n.d.).
    [_Statistics skills in Microsoft ExcelLinks to an external site._](https://academicguides.waldenu.edu/academic-skills-center/microsoft-office/excel) _._ Walden University. https://academicguides.waldenu.edu/academic-skills-center/microsoft-office/excel

    **## USW1_MMHA_6400_Week08_ratioExcelTemplate.xlsx**

    ## Ratio Template

    | | | | | | | | | | | | | | |
    | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
    | Week 8 Assignment 1 Ratio Template |

    | | | A | | B | | | D | | E | | F | | G |
    | (in '000) |
    | | | 12/31/22 | | 12/31/23 | | | 2022 | | 2022 | | 2023 | | 2023 |
    | Ratio[a] | | [D/E] | | [F/G] | | | Numerator | | Denominator | | Numerator | | Denominator |

    | Current Ratio |
    | Quick Ratio |
    | Acid Test Ratio |
    | Days in Accounts Receivable |
    | Days Cash on Hand |
    | Average Payment Period (Days) |

    | Operating Revenue per Adjusted Discharge |
    | Operating Expense per Adjusted Discharge |
    | Salary & Benefit Exp. as % of Operating Exp. |
    | Operating Margin |
    | Non-Operating Revenue |
    | Return on Total Assets |
    | Return on Net Assets |

    | Total Asset Turnover Ratio |
    | Fixed Asset Turnover Ratio |
    | Age of Plant Ratio |

    | Long-Term Debt to Net Assets |
    | Net Assets to Total Assets |

    **## WeekEightAssignment1version2.pdf**

    © 2024 Walden University Page 1 of 3

    Healthcare Financial Management and Economics

    Week 8 Assignment 1 — Hidden Hollow Community

    Hospital

    Assignment 1: Ratio Analysis

    It is important to understand that when interpreting financial statements, the numbers
    alone may not provide the whole financial picture of an organization. Instead, you must
    analyze the statements using ratios, which are then compared to benchmarks across
    the healthcare industry. For this Assignment, you examine the financial documents for
    Hidden Hollow Community Hospital and analyze the organization’s financial health.

    Hidden Hollow Community Hospital

    Hidden Hollow Community Hospital is a small community hospital serving a rural
    population. The adjusted discharges are 3.30 for the 1st year and 3.10 for the 2nd.

    Hidden Hollow Community Hospital
    Statement of Operations (in thousands) for the

    Years Ended December 31, 2022 and 2023

    2022 2023

    Revenues

    Net patient service revenue $22,000 $19,000
    Net assets released from restriction 1,000 800

    Total operating revenues 23,000 19,800

    Expenses

    Salaries and benefits 11,000 8,000
    Supplies and other expenses 7,000 6,000
    Depreciation 2,500 2,100
    General services 300 520

    Total operating expenses 20,800 16,620

    Operating income 1,250 4,200

    Non-operating income 3,500 2,200

    Excess of revenues over expenses 4,750 6,400

    Increase (decrease) in net assets $4,750 $6,400

    © 2024 Walden University Page 2 of 3

    Hidden Hollow Community Hospital
    Balance Sheet (in thousands) for the

    Years Ended December 31, 2022 and 2023

    2022 2023

    Current assets

    Cash and cash
    equivalents

    $600 $400

    Net patient receivables 4,000 3,500
    Inventory 1,000 900

    Total current assets 5,600 4,800

    Non-current assets

    Plant, property, and
    equipment

    Gross plant, property, and
    equipment

    25,000 23,000

    (less accumulated
    depreciation)

    (18,000) (17,000)

    Net plant, property, and
    equipment

    7,000 6,000

    Board-designated funds 19,000 10,000

    Total assets 31,600 20,800

    Current liabilities

    Accounts payable 2,600 2,100
    Accrued expenses 850 900

    Total current liabilities 3,450 3,000

    Long-term liabilities

    Bonds payable 5,600 7,150

    Total long-term liabilities 5,600 7,150

    Net assets 22,550 10,650

    Total liabilities and net
    assets

    $31,600 $20,800

    To prepare for this Assignment:

    Examine the financial statements from Hidden Hollow Community Hospital. Reflect
    on how you will use this financial data to calculate and analyze the organization’s
    financial ratios. Refer to Chapter 13 of Gapinski’s Understanding Healthcare
    Financial Management for additional guidance.

    © 2024 Walden University Page 3 of 3

    The Assignment:

    Using the statement of operations and balance sheet for Jackson Community Hospital
    ,above complete the “Week 8 Assignment 1 Ratio Excel Template”.

    Your Assignment is due by Day 7 of Week 8.

    **## WK7Assgn_Campbell_L1.xlsx**

    ## Balance Sheet

    | | |
    | — | — |

    | Balance Sheet (in '000s) |
    | For the Year Ended September 30, 2023 |
    | | 9/30/23 |
    | Current assets |
    | Cash and cash equivalents | $20,000 |
    | Net accounts receivable | 25,000 |
    | Inventory | 1,100 |
    | Total current assets | 46,100 |

    | Gross plant, property, and equipment | 556,000 |
    | (less accumulated depreciation) | 99,000 |
    | Net plant, property & equipment | 457,000 |
    | Long-term investments | 148,400 |

    | Total assets | $651,500 |

    | Current liabilities |
    | Accounts payable | $18,000 |
    | Wages payable | 9,100 |
    | Total current liabilities | 27,100 |

    | Long-term debt | 189,700 |
    | Total liabilities | 216,800 |

    | Net assets |
    | Ending balance, unrestricted net assets | 426,000 |
    | Ending balance, temporarily restricted net assets | 8,700 |
    | Total net assets | 434,700 |

    | Total liabilities and net assets | $651,500 |

    ## Profit and Loss Statement

    | | |
    | — | — |
    | Profit and Loss Statement |
    | Statement of Operations (in '000s) |
    | For the Year Ended September 30, 2023 |
    | | 9/30/23 |
    | Unrestricted revenues |
    | Patient revenues (net of contractuals) | $614,000 |
    | Provision for bad debt expense | $5,400 |
    | Net patient revenues | $608,600 |
    | Net assets released from temporary restriction | 8,000 |
    | Total revenues | 616,600 |

    | Operating expenses: |
    | Labor expense | 145,000 |
    | General expense | 95,000 |
    | Supply expense | 66,000 |

    | Depreciation expense | 10,000 |
    | Insurance expense | 70,000 |
    | Total operating expenses | 386,000 |

    | Excess of revenues over expenses | 230,600 |
    | Transfer to parent corporation | (8,000) |

    | Increase in unrestricted net assets | $222,600 |

    ## Cash Flow Statement

    | | |
    | — | — |
    | Cash Flow Statement |
    | Statement of Changes in Net Assets (in '000s) |
    | For the Year Ended September 30, 2023 |
    | | 9/30/23 |
    | Unrestricted net assets |
    | Excess of revenues over expenses | 230,600 |
    | Unrestricted contributions | 0 |
    | Transfer to parent corporation | (8,000) |
    | Change in unrestricted net assets | 222,600 |

    | Temporarily restricted net assets |
    | Net assets released from temporary restriction | (8,000) |
    | Change in temporarily restricted net assets | (8,000) |

    | Permanently restricted net assets |
    | | 0 |
    | Change in permanently restricted net assets | 0 |

    | Increase in net assets | 214,600 |
    | Beginning balance, net assets | 220,100 |

    | Ending balance, total net assets | $434,700 |

    **## WK7Assgn_Campbell_L1.xlsx**

    ## Balance Sheet

    | | |
    | — | — |

    | Balance Sheet (in '000s) |
    | For the Year Ended September 30, 2023 |
    | | 9/30/23 |
    | Current assets |
    | Cash and cash equivalents | $20,000 |
    | Net accounts receivable | 25,000 |
    | Inventory | 1,100 |
    | Total current assets | 46,100 |

    | Gross plant, property, and equipment | 556,000 |
    | (less accumulated depreciation) | 99,000 |
    | Net plant, property & equipment | 457,000 |
    | Long-term investments | 148,400 |

    | Total assets | $651,500 |

    | Current liabilities |
    | Accounts payable | $18,000 |
    | Wages payable | 9,100 |
    | Total current liabilities | 27,100 |

    | Long-term debt | 189,700 |
    | Total liabilities | 216,800 |

    | Net assets |
    | Ending balance, unrestricted net assets | 426,000 |
    | Ending balance, temporarily restricted net assets | 8,700 |
    | Total net assets | 434,700 |

    | Total liabilities and net assets | $651,500 |

    ## Profit and Loss Statement

    | | |
    | — | — |
    | Profit and Loss Statement |
    | Statement of Operations (in '000s) |
    | For the Year Ended September 30, 2023 |
    | | 9/30/23 |
    | Unrestricted revenues |
    | Patient revenues (net of contractuals) | $614,000 |
    | Provision for bad debt expense | $5,400 |
    | Net patient revenues | $608,600 |
    | Net assets released from temporary restriction | 8,000 |
    | Total revenues | 616,600 |

    | Operating expenses: |
    | Labor expense | 145,000 |
    | General expense | 95,000 |
    | Supply expense | 66,000 |

    | Depreciation expense | 10,000 |
    | Insurance expense | 70,000 |
    | Total operating expenses | 386,000 |

    | Excess of revenues over expenses | 230,600 |
    | Transfer to parent corporation | (8,000) |

    | Increase in unrestricted net assets | $222,600 |

    ## Cash Flow Statement

    | | |
    | — | — |
    | Cash Flow Statement |
    | Statement of Changes in Net Assets (in '000s) |
    | For the Year Ended September 30, 2023 |
    | | 9/30/23 |
    | Unrestricted net assets |
    | Excess of revenues over expenses | 230,600 |
    | Unrestricted contributions | 0 |
    | Transfer to parent corporation | (8,000) |
    | Change in unrestricted net assets | 222,600 |

    | Temporarily restricted net assets |
    | Net assets released from temporary restriction | (8,000) |
    | Change in temporarily restricted net assets | (8,000) |

    | Permanently restricted net assets |
    | | 0 |
    | Change in permanently restricted net assets | 0 |

    | Increase in net assets | 214,600 |
    | Beginning balance, net assets | 220,100 |

    | Ending balance, total net assets | $434,700 |

    **## Week8AssignmentInstructions-HealthcareFinance.docx**

    **Week 8 Assignment**

    **Healthcare Finance**

    **Ratio Analysis**

    It is important to understand that when interpreting financial statements, the numbers alone may not provide the whole financial picture of an organization. Instead, you must analyze the statements using ratios, which are then compared to benchmarks across the healthcare industry. For this Assignment, examine the financial health of a community hospital.

    **To prepare for this Assignment:**

    · Review the Week 8 Assignment 1 document provided to you by the instructor. Examine the financial statements from the community hospital. Reflect on how you will use this financial data to calculate and analyze the organization’s financial ratios.

    · Refer to Chapter 13 of
    _Gapinski’s Understanding Healthcare Financial Management_.

    · Download Week 8 Assignment 1 Ratio Excel Template.

    **Submit** the following:

    · Using the statement of operations and balance sheet for the community hospital, complete the “Week 8 Ratio Excel Template.”

    Refer to the Week 8 Assignment 1 Rubric for specific grading elements and criteria. Your instructor will use this grading rubric to assess your work.

    **## Week8LearningResources-HealthcareFinance.docx**

    **Week 8 Learning Resources**

    **Healthcare Finance**

    **Required Readings**

    · Pink, G. H., & Song, P. H. (2020).
    _Gapinski’s understanding healthcare financial management_(8th ed.). Health Administration Press.

    · Chapter 8, “Lease Financing” (pp. 281–313)

    · Chapter 9, “Cost of Capital” (pp. 317–358)

    · Review: Chapter 13, “Financial Condition Analysis” (pp. 507–548)

    · Center for Health Information and Analysis. (n.d.).
    [_Interpretation of financial ratiosLinks to an external site._](https://www.chiamass.gov/interpretation-of-financial-ratios/) _._ https://www.chiamass.gov/interpretation-of-financial-ratios/

    · Enumah, S. J., Resnick, A. S., & Chang, D. C. (2022).
    [Association of measured quality with financial health among U.S. hospitalsLinks to an external site.](https://search.ebscohost.com/login.aspx?direct=true&AuthType=shib&db=a9h&AN=156412950&site=eds-live&scope=site&custid=s6527200).
    _PloS One_,
    _17_(4), 1–13. https://doi.org/10.1371/journal.pone.0266696

    · Stahl, M. J. (2006).
    [Breakeven analysisLinks to an external site.](https://go.openathens.net/redirector/waldenu.edu?url=https://sk.sagepub.com/reference/healthcaremanagement/n68.xml). In
    _Encyclopedia of Health Care Management_. Sage. https://doi.org/10.4135/9781412950602
    [Links to an external site.](https://go.openathens.net/redirector/waldenu.edu?url=https://sk.sagepub.com/reference/healthcaremanagement/n68.xml)

    · Stahl, M. J. (2006).
    [Ratio analysisLinks to an external site.](https://go.openathens.net/redirector/waldenu.edu?url=https://sk.sagepub.com/reference/healthcaremanagement/n681.xml). In
    _Encyclopedia of Health Care Management_. Sage. https://doi.org/10.4135/9781412950602

    ·
    **Document:** [Week 8 Assignment 1 Ratio Excel Template (Excel spreadsheet)](https://waldenu.instructure.com/courses/226605/files/19547069?wrap=1)

    **Optional Resources**

    · OASIS. (n.d.).
    [_Statistics skills in Microsoft ExcelLinks to an external site._](https://academicguides.waldenu.edu/academic-skills-center/microsoft-office/excel) _._ Walden University. https://academicguides.waldenu.edu/academic-skills-center/microsoft-office/excel

    **## USW1_MMHA_6400_Week08_ratioExcelTemplate.xlsx**

    ## Ratio Template

    | | | | | | | | | | | | | | |
    | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
    | Week 8 Assignment 1 Ratio Template |

    | | | A | | B | | | D | | E | | F | | G |
    | (in '000) |
    | | | 12/31/22 | | 12/31/23 | | | 2022 | | 2022 | | 2023 | | 2023 |
    | Ratio[a] | | [D/E] | | [F/G] | | | Numerator | | Denominator | | Numerator | | Denominator |

    | Current Ratio |
    | Quick Ratio |
    | Acid Test Ratio |
    | Days in Accounts Receivable |
    | Days Cash on Hand |
    | Average Payment Period (Days) |

    | Operating Revenue per Adjusted Discharge |
    | Operating Expense per Adjusted Discharge |
    | Salary & Benefit Exp. as % of Operating Exp. |
    | Operating Margin |
    | Non-Operating Revenue |
    | Return on Total Assets |
    | Return on Net Assets |

    | Total Asset Turnover Ratio |
    | Fixed Asset Turnover Ratio |
    | Age of Plant Ratio |

    | Long-Term Debt to Net Assets |
    | Net Assets to Total Assets |

    **## WeekEightAssignment1version2.pdf**

    © 2024 Walden University Page 1 of 3

    Healthcare Financial Management and Economics

    Week 8 Assignment 1 — Hidden Hollow Community

    Hospital

    Assignment 1: Ratio Analysis

    It is important to understand that when interpreting financial statements, the numbers
    alone may not provide the whole financial picture of an organization. Instead, you must
    analyze the statements using ratios, which are then compared to benchmarks across
    the healthcare industry. For this Assignment, you examine the financial documents for
    Hidden Hollow Community Hospital and analyze the organization’s financial health.

    Hidden Hollow Community Hospital

    Hidden Hollow Community Hospital is a small community hospital serving a rural
    population. The adjusted discharges are 3.30 for the 1st year and 3.10 for the 2nd.

    Hidden Hollow Community Hospital
    Statement of Operations (in thousands) for the

    Years Ended December 31, 2022 and 2023

    2022 2023

    Revenues

    Net patient service revenue $22,000 $19,000
    Net assets released from restriction 1,000 800

    Total operating revenues 23,000 19,800

    Expenses

    Salaries and benefits 11,000 8,000
    Supplies and other expenses 7,000 6,000
    Depreciation 2,500 2,100
    General services 300 520

    Total operating expenses 20,800 16,620

    Operating income 1,250 4,200

    Non-operating income 3,500 2,200

    Excess of revenues over expenses 4,750 6,400

    Increase (decrease) in net assets $4,750 $6,400

    © 2024 Walden University Page 2 of 3

    Hidden Hollow Community Hospital
    Balance Sheet (in thousands) for the

    Years Ended December 31, 2022 and 2023

    2022 2023

    Current assets

    Cash and cash
    equivalents

    $600 $400

    Net patient receivables 4,000 3,500
    Inventory 1,000 900

    Total current assets 5,600 4,800

    Non-current assets

    Plant, property, and
    equipment

    Gross plant, property, and
    equipment

    25,000 23,000

    (less accumulated
    depreciation)

    (18,000) (17,000)

    Net plant, property, and
    equipment

    7,000 6,000

    Board-designated funds 19,000 10,000

    Total assets 31,600 20,800

    Current liabilities

    Accounts payable 2,600 2,100
    Accrued expenses 850 900

    Total current liabilities 3,450 3,000

    Long-term liabilities

    Bonds payable 5,600 7,150

    Total long-term liabilities 5,600 7,150

    Net assets 22,550 10,650

    Total liabilities and net
    assets

    $31,600 $20,800

    To prepare for this Assignment:

    Examine the financial statements from Hidden Hollow Community Hospital. Reflect
    on how you will use this financial data to calculate and analyze the organization’s
    financial ratios. Refer to Chapter 13 of Gapinski’s Understanding Healthcare
    Financial Management for additional guidance.

    © 2024 Walden University Page 3 of 3

    The Assignment:

    Using the statement of operations and balance sheet for Jackson Community Hospital
    ,above complete the “Week 8 Assignment 1 Ratio Excel Template”.

    Your Assignment is due by Day 7 of Week 8.

    **## WK7Assgn_Campbell_L1.xlsx**

    ## Balance Sheet

    | | |
    | — | — |

    | Balance Sheet (in '000s) |
    | For the Year Ended September 30, 2023 |
    | | 9/30/23 |
    | Current assets |
    | Cash and cash equivalents | $20,000 |
    | Net accounts receivable | 25,000 |
    | Inventory | 1,100 |
    | Total current assets | 46,100 |

    | Gross plant, property, and equipment | 556,000 |
    | (less accumulated depreciation) | 99,000 |
    | Net plant, property & equipment | 457,000 |
    | Long-term investments | 148,400 |

    | Total assets | $651,500 |

    | Current liabilities |
    | Accounts payable | $18,000 |
    | Wages payable | 9,100 |
    | Total current liabilities | 27,100 |

    | Long-term debt | 189,700 |
    | Total liabilities | 216,800 |

    | Net assets |
    | Ending balance, unrestricted net assets | 426,000 |
    | Ending balance, temporarily restricted net assets | 8,700 |
    | Total net assets | 434,700 |

    | Total liabilities and net assets | $651,500 |

    ## Profit and Loss Statement

    | | |
    | — | — |
    | Profit and Loss Statement |
    | Statement of Operations (in '000s) |
    | For the Year Ended September 30, 2023 |
    | | 9/30/23 |
    | Unrestricted revenues |
    | Patient revenues (net of contractuals) | $614,000 |
    | Provision for bad debt expense | $5,400 |
    | Net patient revenues | $608,600 |
    | Net assets released from temporary restriction | 8,000 |
    | Total revenues | 616,600 |

    | Operating expenses: |
    | Labor expense | 145,000 |
    | General expense | 95,000 |
    | Supply expense | 66,000 |

    | Depreciation expense | 10,000 |
    | Insurance expense | 70,000 |
    | Total operating expenses | 386,000 |

    | Excess of revenues over expenses | 230,600 |
    | Transfer to parent corporation | (8,000) |

    | Increase in unrestricted net assets | $222,600 |

    ## Cash Flow Statement

    | | |
    | — | — |
    | Cash Flow Statement |
    | Statement of Changes in Net Assets (in '000s) |
    | For the Year Ended September 30, 2023 |
    | | 9/30/23 |
    | Unrestricted net assets |
    | Excess of revenues over expenses | 230,600 |
    | Unrestricted contributions | 0 |
    | Transfer to parent corporation | (8,000) |
    | Change in unrestricted net assets | 222,600 |

    | Temporarily restricted net assets |
    | Net assets released from temporary restriction | (8,000) |
    | Change in temporarily restricted net assets | (8,000) |

    | Permanently restricted net assets |
    | | 0 |
    | Change in permanently restricted net assets | 0 |

    | Increase in net assets | 214,600 |
    | Beginning balance, net assets | 220,100 |

    | Ending balance, total net assets | $434,700 |

    **## Week8AssignmentInstructions-HealthcareFinance.docx**

    **Week 8 Assignment**

    **Healthcare Finance**

    **Ratio Analysis**

    It is important to understand that when interpreting financial statements, the numbers alone may not provide the whole financial picture of an organization. Instead, you must analyze the statements using ratios, which are then compared to benchmarks across the healthcare industry. For this Assignment, examine the financial health of a community hospital.

    **To prepare for this Assignment:**

    · Review the Week 8 Assignment 1 document provided to you by the instructor. Examine the financial statements from the community hospital. Reflect on how you will use this financial data to calculate and analyze the organization’s financial ratios.

    · Refer to Chapter 13 of
    _Gapinski’s Understanding Healthcare Financial Management_.

    · Download Week 8 Assignment 1 Ratio Excel Template.

    **Submit** the following:

    · Using the statement of operations and balance sheet for the community hospital, complete the “Week 8 Ratio Excel Template.”

    Refer to the Week 8 Assignment 1 Rubric for specific grading elements and criteria. Your instructor will use this grading rubric to assess your work.

    **## Week8LearningResources-HealthcareFinance.docx**

    **Week 8 Learning Resources**

    **Healthcare Finance**

    **Required Readings**

    · Pink, G. H., & Song, P. H. (2020).
    _Gapinski’s understanding healthcare financial management_(8th ed.). Health Administration Press.

    · Chapter 8, “Lease Financing” (pp. 281–313)

    · Chapter 9, “Cost of Capital” (pp. 317–358)

    · Review: Chapter 13, “Financial Condition Analysis” (pp. 507–548)

    · Center for Health Information and Analysis. (n.d.).
    [_Interpretation of financial ratiosLinks to an external site._](https://www.chiamass.gov/interpretation-of-financial-ratios/) _._ https://www.chiamass.gov/interpretation-of-financial-ratios/

    · Enumah, S. J., Resnick, A. S., & Chang, D. C. (2022).
    [Association of measured quality with financial health among U.S. hospitalsLinks to an external site.](https://search.ebscohost.com/login.aspx?direct=true&AuthType=shib&db=a9h&AN=156412950&site=eds-live&scope=site&custid=s6527200).
    _PloS One_,
    _17_(4), 1–13. https://doi.org/10.1371/journal.pone.0266696

    · Stahl, M. J. (2006).
    [Breakeven analysisLinks to an external site.](https://go.openathens.net/redirector/waldenu.edu?url=https://sk.sagepub.com/reference/healthcaremanagement/n68.xml). In
    _Encyclopedia of Health Care Management_. Sage. https://doi.org/10.4135/9781412950602
    [Links to an external site.](https://go.openathens.net/redirector/waldenu.edu?url=https://sk.sagepub.com/reference/healthcaremanagement/n68.xml)

    · Stahl, M. J. (2006).
    [Ratio analysisLinks to an external site.](https://go.openathens.net/redirector/waldenu.edu?url=https://sk.sagepub.com/reference/healthcaremanagement/n681.xml). In
    _Encyclopedia of Health Care Management_. Sage. https://doi.org/10.4135/9781412950602

    ·
    **Document:** [Week 8 Assignment 1 Ratio Excel Template (Excel spreadsheet)](https://waldenu.instructure.com/courses/226605/files/19547069?wrap=1)

    **Optional Resources**

    · OASIS. (n.d.).
    [_Statistics skills in Microsoft ExcelLinks to an external site._](https://academicguides.waldenu.edu/academic-skills-center/microsoft-office/excel) _._ Walden University. https://academicguides.waldenu.edu/academic-skills-center/microsoft-office/excel

    **## USW1_MMHA_6400_Week08_ratioExcelTemplate.xlsx**

    ## Ratio Template

    | | | | | | | | | | | | | | |
    | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
    | Week 8 Assignment 1 Ratio Template |

    | | | A | | B | | | D | | E | | F | | G |
    | (in '000) |
    | | | 12/31/22 | | 12/31/23 | | | 2022 | | 2022 | | 2023 | | 2023 |
    | Ratio[a] | | [D/E] | | [F/G] | | | Numerator | | Denominator | | Numerator | | Denominator |

    | Current Ratio |
    | Quick Ratio |
    | Acid Test Ratio |
    | Days in Accounts Receivable |
    | Days Cash on Hand |
    | Average Payment Period (Days) |

    | Operating Revenue per Adjusted Discharge |
    | Operating Expense per Adjusted Discharge |
    | Salary & Benefit Exp. as % of Operating Exp. |
    | Operating Margin |
    | Non-Operating Revenue |
    | Return on Total Assets |
    | Return on Net Assets |

    | Total Asset Turnover Ratio |
    | Fixed Asset Turnover Ratio |
    | Age of Plant Ratio |

    | Long-Term Debt to Net Assets |
    | Net Assets to Total Assets |

    **## WeekEightAssignment1version2.pdf**

    © 2024 Walden University Page 1 of 3

    Healthcare Financial Management and Economics

    Week 8 Assignment 1 — Hidden Hollow Community

    Hospital

    Assignment 1: Ratio Analysis

    It is important to understand that when interpreting financial statements, the numbers
    alone may not provide the whole financial picture of an organization. Instead, you must
    analyze the statements using ratios, which are then compared to benchmarks across
    the healthcare industry. For this Assignment, you examine the financial documents for
    Hidden Hollow Community Hospital and analyze the organization’s financial health.

    Hidden Hollow Community Hospital

    Hidden Hollow Community Hospital is a small community hospital serving a rural
    population. The adjusted discharges are 3.30 for the 1st year and 3.10 for the 2nd.

    Hidden Hollow Community Hospital
    Statement of Operations (in thousands) for the

    Years Ended December 31, 2022 and 2023

    2022 2023

    Revenues

    Net patient service revenue $22,000 $19,000
    Net assets released from restriction 1,000 800

    Total operating revenues 23,000 19,800

    Expenses

    Salaries and benefits 11,000 8,000
    Supplies and other expenses 7,000 6,000
    Depreciation 2,500 2,100
    General services 300 520

    Total operating expenses 20,800 16,620

    Operating income 1,250 4,200

    Non-operating income 3,500 2,200

    Excess of revenues over expenses 4,750 6,400

    Increase (decrease) in net assets $4,750 $6,400

    © 2024 Walden University Page 2 of 3

    Hidden Hollow Community Hospital
    Balance Sheet (in thousands) for the

    Years Ended December 31, 2022 and 2023

    2022 2023

    Current assets

    Cash and cash
    equivalents

    $600 $400

    Net patient receivables 4,000 3,500
    Inventory 1,000 900

    Total current assets 5,600 4,800

    Non-current assets

    Plant, property, and
    equipment

    Gross plant, property, and
    equipment

    25,000 23,000

    (less accumulated
    depreciation)

    (18,000) (17,000)

    Net plant, property, and
    equipment

    7,000 6,000

    Board-designated funds 19,000 10,000

    Total assets 31,600 20,800

    Current liabilities

    Accounts payable 2,600 2,100
    Accrued expenses 850 900

    Total current liabilities 3,450 3,000

    Long-term liabilities

    Bonds payable 5,600 7,150

    Total long-term liabilities 5,600 7,150

    Net assets 22,550 10,650

    Total liabilities and net
    assets

    $31,600 $20,800

    To prepare for this Assignment:

    Examine the financial statements from Hidden Hollow Community Hospital. Reflect
    on how you will use this financial data to calculate and analyze the organization’s
    financial ratios. Refer to Chapter 13 of Gapinski’s Understanding Healthcare
    Financial Management for additional guidance.

    © 2024 Walden University Page 3 of 3

    The Assignment:

    Using the statement of operations and balance sheet for Jackson Community Hospital
    ,above complete the “Week 8 Assignment 1 Ratio Excel Template”.

    Your Assignment is due by Day 7 of Week 8.

    **## WK7Assgn_Campbell_L1.xlsx**

    ## Balance Sheet

    | | |
    | — | — |

    | Balance Sheet (in '000s) |
    | For the Year Ended September 30, 2023 |
    | | 9/30/23 |
    | Current assets |
    | Cash and cash equivalents | $20,000 |
    | Net accounts receivable | 25,000 |
    | Inventory | 1,100 |
    | Total current assets | 46,100 |

    | Gross plant, property, and equipment | 556,000 |
    | (less accumulated depreciation) | 99,000 |
    | Net plant, property & equipment | 457,000 |
    | Long-term investments | 148,400 |

    | Total assets | $651,500 |

    | Current liabilities |
    | Accounts payable | $18,000 |
    | Wages payable | 9,100 |
    | Total current liabilities | 27,100 |

    | Long-term debt | 189,700 |
    | Total liabilities | 216,800 |

    | Net assets |
    | Ending balance, unrestricted net assets | 426,000 |
    | Ending balance, temporarily restricted net assets | 8,700 |
    | Total net assets | 434,700 |

    | Total liabilities and net assets | $651,500 |

    ## Profit and Loss Statement

    | | |
    | — | — |
    | Profit and Loss Statement |
    | Statement of Operations (in '000s) |
    | For the Year Ended September 30, 2023 |
    | | 9/30/23 |
    | Unrestricted revenues |
    | Patient revenues (net of contractuals) | $614,000 |
    | Provision for bad debt expense | $5,400 |
    | Net patient revenues | $608,600 |
    | Net assets released from temporary restriction | 8,000 |
    | Total revenues | 616,600 |

    | Operating expenses: |
    | Labor expense | 145,000 |
    | General expense | 95,000 |
    | Supply expense | 66,000 |

    | Depreciation expense | 10,000 |
    | Insurance expense | 70,000 |
    | Total operating expenses | 386,000 |

    | Excess of revenues over expenses | 230,600 |
    | Transfer to parent corporation | (8,000) |

    | Increase in unrestricted net assets | $222,600 |

    ## Cash Flow Statement

    | | |
    | — | — |
    | Cash Flow Statement |
    | Statement of Changes in Net Assets (in '000s) |
    | For the Year Ended September 30, 2023 |
    | | 9/30/23 |
    | Unrestricted net assets |
    | Excess of revenues over expenses | 230,600 |
    | Unrestricted contributions | 0 |
    | Transfer to parent corporation | (8,000) |
    | Change in unrestricted net assets | 222,600 |

    | Temporarily restricted net assets |
    | Net assets released from temporary restriction | (8,000) |
    | Change in temporarily restricted net assets | (8,000) |

    | Permanently restricted net assets |
    | | 0 |
    | Change in permanently restricted net assets | 0 |

    | Increase in net assets | 214,600 |
    | Beginning balance, net assets | 220,100 |

    | Ending balance, total net assets | $434,700 |

  • [Solved] week 5

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    [>Criminal homework help](https://www.sweetstudy.com/fields/law-criminal) **files (1)** – ## week5.docx **## week5.docx** 1 5 543 discussions 300 words ( 3 sources minimum) Compare and contrast the advantages and disadvantages of individuals developing policy (e.g., a police chief or sheriff) versus…

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    [>Criminal homework help](https://www.sweetstudy.com/fields/law-criminal)

    **files (1)**

    – ## week5.docx

    **## week5.docx**

    1

    5

    543 discussions 300 words ( 3 sources minimum)

    Compare and contrast the advantages and disadvantages of individuals developing policy (e.g., a police chief or sheriff) versus using a development committee or similar group. Which do you prefer in the development of policy? Why? Cite past or current examples and/or cases that support your discussion points.

    Textbook

    Ross, D. L. (2023). Civil Liability in Criminal Justice (8th ed.). Taylor & Francis.
    [https://ccis.vitalsource.com/books/9781000844719](https://ccis.vitalsource.com/books/9781000844719)

    526 d1 (250 words) ( 3 sources minimum)

    Do small companies need to develop a strategic pay plan?  Why or why not?  Provide at least one real-world example of a publicly traded company to support your position.

    Remember to support your initial post with at least one scholarly or business publication resource.

    Textbook

    Dessler, G. (2023). Human Resource Management (17th ed.). Pearson Education (US).
    [https://ccis.vitalsource.com/books/9780137927357](https://ccis.vitalsource.com/books/9780137927357)

    526 d2 (250 words minimum) ( 3 sources minimum)

    What is merit pay?  Do you think it is a good idea to award employees merit raises?  Why or why not?  Are there potential downfalls to such an approach?

    Remember to support your initial post with at least one scholarly or business publication resource.

    Dessler, G. (2023). Human Resource Management (17th ed.). Pearson Education (US).
    [https://ccis.vitalsource.com/books/9780137927357](https://ccis.vitalsource.com/books/9780137927357)

    Dropbox

    **Read the Application Case: The HubSpot.com Sales Incentive (Dessler, Ch. 12). After reading the case, answer the questions below. The text of your case study submissions (not including your reference page) should be at least 1.5 pages long (maximum 3 pages). See** [**Assignment Expectations**](https://ccis.ucourses.com/d2l/common/dialogs/quickLink/quickLink.d2l?ou=1055625&type=content&rcode=CCIS-3134864) **for more information regarding the required elements for these case studies.**

    1. How exactly would you change the HubSpot sales compensation plan to solve this client retention problem? Please be specific about what your new plan would include.

    2. Management defined the client churn problem as a sales problem, to be solved with a modified sales compensation plan. What else could have caused the client churn problem, and how would you have solved that?

    **Remember to include at least two scholarly and/or business publication resources to support your position. See Assignment Expectations for more information regarding the required elements for these case studies.**

    Dessler, G. (2023). Human Resource Management (17th ed.). Pearson Education (US).
    [https://ccis.vitalsource.com/books/9780137927357](https://ccis.vitalsource.com/books/9780137927357)

    **## week5.docx**

    1

    5

    543 discussions 300 words ( 3 sources minimum)

    Compare and contrast the advantages and disadvantages of individuals developing policy (e.g., a police chief or sheriff) versus using a development committee or similar group. Which do you prefer in the development of policy? Why? Cite past or current examples and/or cases that support your discussion points.

    Textbook

    Ross, D. L. (2023). Civil Liability in Criminal Justice (8th ed.). Taylor & Francis.
    [https://ccis.vitalsource.com/books/9781000844719](https://ccis.vitalsource.com/books/9781000844719)

    526 d1 (250 words) ( 3 sources minimum)

    Do small companies need to develop a strategic pay plan?  Why or why not?  Provide at least one real-world example of a publicly traded company to support your position.

    Remember to support your initial post with at least one scholarly or business publication resource.

    Textbook

    Dessler, G. (2023). Human Resource Management (17th ed.). Pearson Education (US).
    [https://ccis.vitalsource.com/books/9780137927357](https://ccis.vitalsource.com/books/9780137927357)

    526 d2 (250 words minimum) ( 3 sources minimum)

    What is merit pay?  Do you think it is a good idea to award employees merit raises?  Why or why not?  Are there potential downfalls to such an approach?

    Remember to support your initial post with at least one scholarly or business publication resource.

    Dessler, G. (2023). Human Resource Management (17th ed.). Pearson Education (US).
    [https://ccis.vitalsource.com/books/9780137927357](https://ccis.vitalsource.com/books/9780137927357)

    Dropbox

    **Read the Application Case: The HubSpot.com Sales Incentive (Dessler, Ch. 12). After reading the case, answer the questions below. The text of your case study submissions (not including your reference page) should be at least 1.5 pages long (maximum 3 pages). See** [**Assignment Expectations**](https://ccis.ucourses.com/d2l/common/dialogs/quickLink/quickLink.d2l?ou=1055625&type=content&rcode=CCIS-3134864) **for more information regarding the required elements for these case studies.**

    1. How exactly would you change the HubSpot sales compensation plan to solve this client retention problem? Please be specific about what your new plan would include.

    2. Management defined the client churn problem as a sales problem, to be solved with a modified sales compensation plan. What else could have caused the client churn problem, and how would you have solved that?

    **Remember to include at least two scholarly and/or business publication resources to support your position. See Assignment Expectations for more information regarding the required elements for these case studies.**

    Dessler, G. (2023). Human Resource Management (17th ed.). Pearson Education (US).
    [https://ccis.vitalsource.com/books/9780137927357](https://ccis.vitalsource.com/books/9780137927357)