Case Analysis Topaz Information Solutions - 1184 Words

INTRODUCTION 1. PURPOSE Topaz Information Solutions, LLC (Topaz) is considered a business associate under the Health Insurance Portability and Accountability Act (HIPAA). A business associate performs certain functions or activities that involve the use or disclosure of protected health information (PHI) on behalf of or for a covered entity. As a business associate (BA), Topaz is required to complete an annual security risk assessment to evaluate the physical, administrative and technical safeguards implemented to comply with HIPAA’s Privacy and Security Rules. The Privacy and Security Rules require that a covered entity obtains satisfactory assurances from its business associates that the business associate appropriately safeguards the†¦show more content†¦The methodology included in-depth interviews with Topaz‘s key operational and Information Technology (IT) staffs to understand and evaluate compliance with HIPAA Privacy and Security Rules. The Risk Management Team created and reviewed policies and procedures related to the HIPAA Privacy and Security Rules and identified and gaps and areas of concerns. The IT Supervisor and Chief Product and Technology Officer (CPTO) performed physical on-site visits to the data center to assess specific physical, environmental, and security controls. The Risk Management Team aggregated the results of the information collected into a high-level assessment matrix to identify areas of improvement. This matrix consists of addressable and required standards of the HIPAA Privacy and Security Rules. 1. HIPAA COMPLIANCE REVIEW The HIPAA Security Rule standards specify a series of administrative, physical and technical security requirements to ensure the confidentiality of electronic protected health information (e-PHI) that is accessed, processed, used or transmitted. These standards are divided into either required or addressable implementation specifications and provide the framework for Topaz to measure compliance. The Risk Management Team performed the following actions to determine compliance with each HIPAA Rule. 2. METHODOLOGIES USED Methodology Description Risk Assessment Completed the U.S. DepartmentShow MoreRelatedChallenges of Caring for Elderly Patients1839 Words   |  7 Pages ​As the generation of baby boomers goes into the older adult phase, the number of elderly individuals requiring medical services will certainly magnify (Topaz, Maxim Doron, 2013). Older patients who come to the emergency department usually have more complicated conditions than younger patients. The older persons typically have multiple co-existing diseases, take different medications and present with atypical symptoms (Peters, 2010). 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Ethical Issue - 1171 Words

Introduction Today’s world computer crimes are internet related, and in this area carrying out law barriers are either not well defined or most of the countries they don’t have arraign cyber crime laws. Those laws deliver the absence of the safe, the only substitute is protection against apparent warning exists is to develop ones own, depend on constitutional protection, a big range, and ethics to reduce constitutional entrance. Establishing information systems are grater speed than process of making legal and law, sometimes don’t have accorded legal safe opposite to the abuse of new technology. In some situations, what possible and what impossible is not clear, and so do not endure plenty of laws, or in most situations fair inadequate†¦show more content†¦When new problems as they appear sequentially in any avocation then ethics convention approach by aptitude for accomplish induction done. It evolves from an understanding of principles in different situation how to assign them, prediction at the current time, only with decide and generous reaction into ethical issues is human begins portable into react ethically. Begin culture of ethical abidance required to be implemented. Legal Security The communication of the legal system with information security was connected with this section. The Internet also connected with the important role of computer and information security in these days. And there was no global limitation since the Internet. Neither in each and every country of all over the world having an argument by lawful structure accompanying honor for computer security will nor yet finish outside pointing out the enforced exercise for attention. All single nations’ legal systems are impossible to study from the beginning. The network security enforced also rule of the United States allowable classification will focus this section. Last thirty years computer crime brought a whole new ground in the networking field, and the Internet, almost two. At present the laws have been set up, and are still developing. In the computer world, more traditional crimes may not suit very well, while the laws alive, they can arrange properly to supply some or provide enoughShow MoreRelatedThe Ethical Issues On Civil Journalism2970 Words   |  12 Pagesmodels and the exponential increase in â€Å"publishing† capabilities, there is an urgent need to identify news sources that are genuinely journalistic.’ (Meyers, Wyatt, Borden, Wasserman.) What I wish to bring out and elaborate in this paper are the ethical issues on how civil journalism, despite the acceptance and cooperation with professional journalism, is differentiated from its professional and vetted track. 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Financial Statements Monitoring Mechanisms †MyAssignmenthelp.com

Question: Discuss about the Financial Statements Monitoring Mechanisms. Answer: Introduction: Starting a new business is not easy and the trickiest ask is choosing the business to venture into. Different businesses have different challenges and different rewards. A right product or service must be chosen in the first place which needs to be marketed well in order to earn profits and for business to last longer. Understanding the customer demand, the market analysis, the potential target customers and lifestyle today, I would be starting a business in electronics and home appliances. This has been chosen as home appliances and electronics have become a ultimate necessity in the nine to five life of most of the professionals as they spend of their times on TVs, Laptops, music systems, mobiles, etc. (Anon., n.d.) Name of the business would be com. The reason of selecting such a name for the business is it being catchy and the world being so internet oriented and internet bound, it catches minds of the listeners and viewers immediately. Products and services offered: Most of the electronic products would be at offer including video system, music system, television, laptop, etc. Legal form: The legal form chosen would be a limited liability incorporation or company consisting of 2 partners, one partner being my friend who has good business contacts with the vendor, customer, banks, etc. and the other being me. Option of merchandising or manufacturing: We would go with manufacturing of these goods. Option of retail or wholesale outlet: We would be going with the wholesale outlet because of the good margins being available as per the market trend.(Bae, 2017) Size of the business: The expected or the planned size of the business is to be around $ 400000 initially with major portion being on the capital expenditure and the other being on the current assets. Industry: The industry which we would be venturing into will be manufacturing industry. As mentioned in the first part the legal form of the business started would be incorporated company, a LLC. There are various advantages, which it offers like: Protection of personal assets: Both the partners or owners will have limited liability towards the debts of the company and there would be separate legal position of both as a result, the personal assets would be prospected to be confiscated in case of legal dispute or dissolution.(Solicitors, 2016) Authority, legitimacy and credibility of the name: Once Inc. or LLC comes after the name of the company, the name carries the weight and credibility in the market; it cannot be copied by anybody else. This not helps in building the brand name of the company but also gives a legal protection to the company. Existence until perpetuity: Unlike partnership or proprietorship business, this continuous to be in existence even after the death of the partner or owner and the management just changes. Tax benefits: Generally, the rate of tax on proprietor is the same as that of the LLC, in addition to providing the protection to the personal assets. The profits / losses of an entity is generally gets reported as the personal gains / losses in the tax sheet of the individual however, the same could be avoided by electing the presentation as corporation. However, in corporation, the individual is taxed on both the personal as well as corporation front. However, one can choose tax status as Subchapter S and avoid double taxation.(Anon., 2016) Deduction of expenses: All the expenses pertaining to business are allowed as deduction while calculation of tax to be paid on the profits earned by the entity Other benefits include quick decision-making and distribution of power and capital. In the present era, there are multiple options via which the business can be financed. Some of them which are relevant and suitable as per the business needs are: Mix of own capital and loan capital: This is the most reliable and widely used means of financing as some of the amount is funded by the investors themselves which is initially free of cost and the other part being financed via a loan from the bank or financial institution which comes at an interest rate of 6-8% which will easily be beaten by the rate of returns of the business.(Kamuriwo, et al., 2017) Factoring/ advances from the invoices: This means of funding is being widely used for the current portion or working capital management where the service provider pays the business for the sale done to the customer on advance cutting some portion as the interest and commission. This can be effectively used once the business starts billing to the customer. Crowdfunding or online lending: These 2 means of financing have gained immense popularity in the recent times where the online sites like Kickstarter, act arrange funds from a group of investor who want to invest in a single prospective business and this amount is then given as a business loan and a negligible processing fees is charged. This is known for speed and quick decision-making.(Qi, et al., 2017) One of the financing options as chosen in the previous part was loan from bank or financial institution. Once the loan request is initiated, the banks generally ask for a set of documents including the projected balance sheet, projected income statement, the tax returns of the last 2-3 years for the individuals applying for loan, credit worthiness statement from a credit rating company, etc. An example of the project balance sheet and income statements is shown below:(Das, 2017) With the introduction of IFRS and other accounting requirements and the need for maintenance of internal financial control within the organisation, the need for specific books of accounts have increased. (Minnis Sutherland, 2016) This serves as the basis for audit opinion by the auditors, the preparation of the annual accounts of the company basis which both the internal and the external users of the books of account like the shareholders, creditors, debtors, banks, financial institutions, etc take important and critical decisions. The accounting information prepared will include the necessary disclosures on the management judgements and estimates applied while reporting, depreciation policy used, disclosures of related party transactions, shareholders information, important transactions entered into by the company during the year, the important and critical ratios like the current ratio, debt equity ratio, liquid ration, net profit ratio, return on equity, etc. All the costs would be maintained separately ledger wise so that the proper control is maintained and reconciliation is done after every period to find out the discrepancies. (Keith Cassandra, 2017) Besides all the above-mentioned procedures, financial and management accounting would be done in a computerised system using SAP tool and all the necessary activities like cost control, invoicing, collection, billing, delivery, procurement, etc. would be departmentalized in order to maintain strict internal control and avoid any chances of fraud or misstatement. Financial statement analysis is a very significant tool to be used by the management in taking important economic and business decisions. It involves tabulating the important information of the company in order to give a concise view to the mangers to enable quick and efficient decision-making. Some of its benefits include determining the financial stability and health of the company, the liquidity position of the company and whether the company would be able to pay back to its creditors in time. Its shows to the relevant stakeholders how the management has made effective and efficient utilization of the limited resources in order to maximise the profits. Even the government and the tax and legal authorities make use of the financial statement analysis in order to check the companys fiscal measures the tax to be paid by the company and whether it is a going concern or not. (Goldmann, 2016) It involves analysis of the income statement, balance sheet and the cash flow statement. The analytical tools include key ratio analysis, comparison of the actual data from the past quarter or period and last year, its comparison from the budgeted data or the estimated figures and doing the variance analysis. It also includes the horizontal and vertical analysis and trend comparison with the industry. All this helps the management to get the insights, the weak links so that the corrective action can be taken and control can be increased. (Nakao, et al., 2017) Profits distribution in a business is one of the most significant and critical decisions to be taken. It depends upon the management oversight and planning whether to distribute the profits of not. Some of these factors are: If the cash profits are more with the company and there are no investment opportunities, it would prefer to distribute the cash.(Michaely Jacob, 2017) In case there is a working capital or other business enhancement requirement, which will increase the future profits of the business, then the management may think to retaining the profits in the business and using it for the growth purposes. If there exists an expansion opportunity or a reasonable avenue for investment, which will earn more than the business profits rates, it may consider to invest and not to distribute the profits. The other factor, which may be taken into consideration, is the tax to be paid on redistribution of profit, which unusually increase the tax expenses of the company and hence double taxation. In case the debts are due by the company, the management may first think to pay off the same rather than the distribution of profits to the owners.(Buchanan, et al., 2017) References Anon., 2016. When is a Heads of Agreement legally enforceable?. [Online] Available at: https://legalvision.com.au/heads-agreement-legally-enforceable/ [Accessed 8th August 2016]. Anon., n.d. (FindLaw, 2016). [Online]. Bae, S., 2017. The Association Between Corporate Tax Avoidance And Audit Efforts: Evidence From Korea. Journal of Applied Business Research, 33(1), pp. 153-172. Buchanan, B., Cao, C., Liljeblom, E. Weihrich, S., 2017. Taxation and Dividend Policy: The Muting Effect of Agency Issues and Shareholder Conflicts. Journal of Corporate Finance, Volume 42, pp. 179-197. Das, P., 2017. Financing Pattern and Utilization of Fixed Assets - A Study. Asian Journal of Social Science Studies, 2(2), pp. 10-17. Goldmann, K., 2016. Financial Liquidity and Profitability Management in Practice of Polish Business. Financial Environment and Business Development, Volume 4, pp. 103-112. Kamuriwo, D. S., Bellavitis, C. Hommel, U., 2017. Mitigation of Moral Hazard and Adverse Selection in Venture Capital Financing: The Influence of the Countrys Institutional Setting. Journal of Small Business Management, pp. 1-9. Keith, S. Cassandra, L., 2017. CULTURAL IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON THE COMPARABILITY OF FINANCIAL STATEMENTS.. International Journal of Business, Accounting, Finance, 11(1), pp. 46-56. Michaely, R. Jacob, M., 2017. Taxation and Dividend Policy: The Muting Effect of Agency Issues and Shareholder Conflicts. Review of Financial Studies, 30(9), pp. 3176-3222. Minnis, M. Sutherland, A., 2016. Financial Statements as Monitoring Mechanisms: Evidence from Small Commercial Loans. Journal of Accounting research, 55(1), pp. 197-233. Nakao, S., Oliveira, N. Nardi, P., 2017. Analysis of the influence of audit firms on disclosure in notes to financial statements. Nakao, 14(2), pp. 9-14. Qi, Y., Roth, L. Wald, J., 2017. Creditor protection laws, debt financing, and corporate investment over the business cycle. Journal of International Business Studies, 48(4), pp. 477-497. Solicitors, S., 2016. The Principles of Contract. Contract, p. 13.

Oil And Gas Essays - Pricing, Commodity Markets, Petroleum Politics

Oil And Gas The economy is affected by many factors that determine if it is strong or weak. These factors have to do with buyers consuming goods and services and at what rate they do this. Do the goods and services that are consumed by people created wealth, jobs and a better overall economy for a country. Throughout history some economies have evolved faster and stronger than others. Policies that the government places on industry, technology and the environment can all affect the prosperity of an economy. Of the factors that affect economic growth the industry of Oil and gas is one that holds a stronghold in the world's and America's economy today. When evaluating the economic growth factor of economy and specifically oil and gas on must consider the following questions: ? What relationship does the factor have with the whole economy? ? How does this factor affect economic growth ? Is the factor a cause or effect of economic growth? ? what would the economy be like if there were significant problems with this factor? ? What relation does a central bank have to this factor? I will answer each of these questions in respect to how economy is affected by oil and gas. The economy in the United States today is greatly affected by oil and gas. When there are large reserves and an increase of active drills in respect to oil, the economy seems to receive a boost. This is because prices for such things like gas and oil fall and people are able to consume more gas at a lower price. There is more supply and prices fall, therefore people save money on gas and can consume other items in the economy. People working in these industries have more job openings and more jobs filled, therefore creating a lower unemployment rate and a higher national per capita income. The need for substitutes are not there so, consumers will consume oil and gas at a growing rate. Since, people use oil and gas for so many different things like heating there homes, driving their cars, and a variety of other sources, the overall GNP for the consumer will rise. Economic growth is affected through significant fluctuations in inflation of oil and gas. If you look throughout history when there have been fluctuations in gas and oil prices you have vast fluctuations in the economy of our country. The instability of this factor has cause government regulation to come into play in times of crisis. For example during the mid-seventies we had the oil and gas shortage due to the Middle East cutting off supply to Importers of their oil. By doing this, they caused a shortage in a lot of countries creating rising oil prices and high demand. Consumers could not rely on the oil prices to be stable, therefore they consumed less of other products due to the inflation of gas prices and more of their dollar began to be spent on gas. Americans particularly started to come up with more efficient means of using and consuming gas over the past 25 years. Oil and gas is a resource that can be used up if not conserved properly. That is why OPEC was formed, as well as organizations such as NAFTA to help regulate trade of these commodities and bring organization to a disorganized status. In addition, governments like the United States impose taxes on gas to regulated the prices in order to ward off against supplies of oil affecting the nations economy. This only works to an extent, in the early to mid-eighties one state's economy lived and died by the supply of oil. That state was Texas. When Texas's oil rigs began to dry up, their economy went into a recession. Their reliance on the oil supply as their main revenue producer caused a lot of people to lose their jobs and demand and consumption for other products fell as well. This caused a spiraling effect which caused people from all industries to lose their jobs. Texas's economy suffered and so did parts of the American economy with High inflation and high debt which caused the economy to suffer. Increased regulation and diversification of a country's resources can stop this from being the case. Countries representing OPEC all live and die by the constant production of oil. While this factor is used to stimulate their countries economic growth, it should be used to stimulate the building of a country's infrastructure. Oil-rich countries should use the positive affect oil has had

Trail Of Tears essays

Trail Of Tears essays A hundred and fifty years after the Cherokee were forced from the southern Appalachians to Oklahoma; one man of Cherokee descent revisited the old capital of New Echota. He wrote My whole body chills as I face once again the fact that an entire nation was moved to another part of the country like wild horses to the dog food company. The Cherokee Indians were not the only native Americans to be forced west of the Mississippi by the removal act. (Lang 22) tribes from Florida to the Great Lakes were also moved. (Khun 13) You rarely hear of the other tribes because the suffering of the Cherokees seems to overshadow it all. In the early 1800s Cherokee life was fairly simple. They were a hard working group of people who often lived together in small communities. They were a spiritual and religious people who believed the were the principle people. (Khun 22) This belief was not shared by the white race who looked down upon them. The Cherokees interaction with the whites was limited to trading and it was apparent by the rotten meat and bitter whisky that whites offered that they did not feel the Cherokees were equal. (Lang 49) The treaty of New Echota was issued December 29th 1835 by congress. (Scott-Green 37) Fifteen of the eighteen thousand Cherokees opposed the treaty. (Lang 42) The three thousand who supported it were mix-bloods. (Lang 42) The reason behind the treaty had to do with the gold found on the Cherokee territory earlier that year. White men decided it would be best if the Cherokee moved. (Khun 16) Not all white men were for the treaty. A man by the name of John Ross helped fight the treaty. He helped the Cherokees trade fairly with the whites and bought their land for them in his name since they were unable to do so. (Lang 47) General James E. Wool was in charge of moving the Indians by the January 1839. (Khun 26) Wool however found the job to be ...

THE IMPORTANCE OF THE COUNSELOR-CLIENT RELATIONSHIP (HEALTH Essay

THE IMPORTANCE OF THE COUNSELOR-CLIENT RELATIONSHIP (HEALTH COUNSELING) - Essay Example 301-304). Although these discoveries have proven more than useful for developing a thorough understanding of such complicated processes, but they have failed to produce a significant breakthrough in ameliorating the maladies associated with the brain. For the only answer for all these problems, lies within the human’s brain itself. The therapy for these ailments, collectively known as mental stress, is based on verbal communication and finding possible and feasible solutions to the problem and is known as Counseling (Blonna, pp. 12-18). This technique aims to resolve an issue related to physical or mental health and avoid costly and arduous medical procedures. Counseling involves a counselor and a client. The counselor is a therapist and guides the client in exploring possible solutions to the problem at hand. The counselor must work together with client by understanding the problem and complications associated to introduce positive changes in thinking patterns of the client. The follo wing essay highlights the importance of counselor-client relationship and the factors involved with it. Understanding of the importance of counselor-client relationship is essential to have an idea about the significance of counseling. This assists in recognizing the need for developing a good relationship between the two parties. Although the word counseling comes in several different contexts like genetic counseling, health counseling and career counseling, the basic theme is the joint effort made by the counselor and client to bring about productive changes in the client’s life by verbal communication and to discuss the possibilities that may bring an improvement in the client’s life. The significance of counseling is evident by the fact that seeking this type of therapy may prevent treatments such as medication or surgery. This is not

Elements of Democracy in France Essay Example | Topics and Well Written Essays - 750 words

Elements of Democracy in France - Essay Example Elements of Democracy in France Other arms of government are the senate and National Assembly, which form the legislature and the Judiciary. Existence of different arms of government ensures separation of power, which enhances democracy. France is governed by a principle, â€Å"Government of the people, by the people and for the people.† Citizens above 18 years are free to register, vote or be voted for. Freedom of speech is a measure and foundation of democracy without which freedom is nonexistence. Freedom of speech guarantees everyone right to express themselves differently. It functions best in pluralistic states where different opinions in decision-making. This paper focuses on three democratic elements of democratic, freedom of speech, elections, and separation of power. The paper will assess if the three if the three elements exist in France. Before the 20th Century, freedom of speech was nonexistence in many nations. Critics such as presses were often closed down or exiled. Certain forms of writing w ere censored. In France, the freedom of expression was nonexistence until the 20th Century when the human right groups arose and started fighting for such rights. The freedom of speech became guaranteed after French Declaration of the Rights of man was expanded to include the right of expression.As early as 1881, the France government amended the Press Law allowing freedom of press. However, the rise of incitement led to enactment of Pleven Act in 1972, which bars any form of incitement, discrimination, or racism. Additionally, any form of hate speech against people based on gender, physicality or sexual orientation is prohibited. Currently, France follows the European Convention of Human Rights. The freedom of expression through writing is guaranteed in France where government censorship on written publications is not allowed (Francois, 2005, 17-22). Although the theory of elite, which advocates that the power be bestowed upon the few educated individuals, arose from France, it is no longer practiced in France. In France, the government power is bestowed on the different arms of the government. The executive, which is headed by popularly elected president, includes the prime minister as well as the cabinet. The legislature is bicameral and comprises of the Senate and the national assembly, which are referred to as the upper house and the lower house respectively. The judiciary, which operates independent of the legislature and executive comprises of the judicial as well as other administrative orders in addition to the constitutional court. The powers of each arm of the government are clearly defined by the constitution (Genieys, 2005, 414- 417). Additionally, the powers are distinguished in the constitution. It is clear that the prime minister and the president head the executive, which is at time confusing since the two have different roles. The president appoints the prime minister. The powers of the president include calling for referendum, negotiating fo r ratification of treaties, Dissolving the national assembly as well as requisition for constitutional review if need be. The president is elected through direct universal suffrage in which a candidate requires to obtain absolute majority to be declared the winner. In France, numerous powers are bestowed upon the president, which is attributable to the manner in which the president is elected (Carcassonne, 2002, Web). The prime minister has clearly