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At least 793 records · Page 44Linked to original sources
PubMed1994

Recognizing the symptoms of employee fraud.

Unlike crimes that leave easily detectable physical evidence, employee fraud may be difficult to detect because often only symptoms of such crimes are readily apparent, and the symptoms may or may not signal actual fraud. This article discusses six categories of symptoms that indicate fraud may have been committed by an employee, and presents a case study example to illustrate symptoms auditors and financial managers should investigate.

Accounting↗
PubMed1994

Are emergency room physicians always employees?

The Internal Revenue Service (IRS) has recently increased its scrutiny of the worker classifications used by hospitals in arrangements with physicians for the provision of services (see "Reclassifying physicians as employees for Federal tax purposes," HEALTHCARE FINANCIAL MANAGEMENT, February 1994, pp. 38-44). In particular, emergency room physicians have been singled out by the IRS as a category of physicians who are often treated as independent contractors by hospitals but should, in the view of the IRS, be characterized as employees.

Contract Services↗
PubMed1994

Determining a healthcare organization's value.

As the consolidation activity among healthcare providers increases, it becomes more important than ever for healthcare financial managers to understand how to determine a healthcare organization's fair market value. There are many methods of determining an organization's value, but three general methods are the foundation of all others: the market comparable method, the underlying assets method, and the income, or cash flow, method.

Accounts Payable and Receivable↗
PubMed1994

Internal compliance systems are the best defense against fraud.

Healthcare reform a key issue for the Clinton administration, extends far beyond healthcare coverage concerns. With healthcare fraud estimated by Congress to total as much as $80 billion to $100 billion per year, uncovering fraud has become one of the administration's top priorities. With FBI and other investigators assigned to the problem, all areas of the healthcare industry will face increasing levels of scrutiny. This anti-fraud campaign will affect every type of provider, from large hospitals to small equipment vendors. An internal compliance program can help healthcare managers identify problems and avoid criminal prosecution.

Centers for Medicare and Medicaid Services, U.S.↗
PubMed1995

Legal issues in medical practice acquisitions.

As the changing healthcare delivery environment places increased emphasis on primary care, many healthcare organizations are striving to broaden their base of primary care physicians. One method that organizations are using to accomplish this goal is acquisition of medical practices. Practice acquisitions require careful planning to address the complex legal issues involved, including possible violations of antikickback, self-referral, and antitrust laws. This article offers an overview of the acquisition process and a checklist of relevant legal issues.

Antitrust Laws↗
PubMedDate not supplied

Nuts and bolts issues to consider when selling your practice.

Ten issues are provided that will help physicians and administrators through the process of selling a practice. Those issues include determining the buyers reasons for buying, determine your reason for selling, finding the right people, how the buyer is valuing your practice, how you value your practice, preparing the selling package, employment agreements and compensation packages, negotiating the operating contract, tax consequences and knowing when to walk away from the deal.

Commerce↗
PubMed1995

Conducting financial due diligence of medical practices.

Many healthcare organizations are acquiring medical practices in an effort to build more integrated systems of healthcare products and services. This acquisition activity must be approached cautiously to ensure that medical practices being acquired do not have deficiencies that would jeopardize integration efforts. Conducting a thorough due diligence analysis of medical practices before finalizing the transaction can limit the acquiring organizations' legal and financial exposure and is a necessary component to the acquisition process. The author discusses the components of a successful financial due diligence analysis and addresses some of the risk factors in a practice acquisition.

Communication↗
PubMed1995

Practice acquisition: a due diligence checklist. HFMA Principles and Practices Board.

As healthcare executives act to form integrated healthcare systems that encompass entities such as physician-hospital organizations and medical group practices, they often discover that practical guidance on acquiring physician practices is scarce. To address the need for authoritative guidance on practice acquisition, HFMA's Principles and Practices Board has developed a detailed analysis of physician practices acquisition issues, Issues Analysis 95-1: Acquisition of Physician Practices. This analysis includes a detailed due diligence checklist developed to assist both healthcare financial managers involved in acquiring physician practices and physician owners interested in selling their practices.

Accounting↗
PubMedDate not supplied

A new test for HMO solvency.

Risk-based capital: it's a complex formula that few people understand. But state regulators believe it's key to protecting consumers before a health plan becomes insolvent.

Bankruptcy↗