Sunday, December 29, 2019

Christian Philosophy of Education - Free Essay Example

Sample details Pages: 4 Words: 1232 Downloads: 2 Date added: 2019/05/28 Category Religion Essay Level High school Topics: Biblical Worldview Essay Did you like this example? Developing and maintaining a biblical worldview is an important step for Christians to take. As the world becomes a darker place to inhabit, it is evident that morality is no longer something that people strive for. Christians must shine the light of Christ on a lost world that has turned away from Him. The schoolhouse is no exception. As Christian educators, whether in a public, private, or Christian school, it is important that others are able to see and feel the love of God through our actions, motives, and temperaments. Biblical Worldview On the topic of a Christian worldview, Tackett (2006) states, A biblical worldview is based on the infallible Word of God. When you believe the Bible is entirely true, then you allow it to be the foundation of everything you say and do (p.1). Staring at the previous sentence, it might be quite daunting. As Christians, we should strive to portray good qualities and positive character traits, but having a biblical worldview is much more. We know as Christians, we are still sinners who make mistakes. Having a biblical worldview does not mean that one will not say or do the wrong thing sometimes. Having a biblical worldview means believing in God with our whole hearts, putting Him first, and allowing Him to guide our decisions. Having a biblical worldview also means showing others the love and light of Christ through our actions and speech. Don’t waste time! Our writers will create an original "Christian Philosophy of Education" essay for you Create order Letting the scripture guide the choices and stances we take and make in life means consulting the Bible often. The Bible is chalked full of verses for Christians to ponder upon and apply to their daily lives. Romans 12:2 states, Do not conform to the pattern of this world, but be transformed by the renewing of your mind. Then you will be able to test and approve what Godrs will is†his good, pleasing and perfect will (NIV). On the topic of developing a Christian worldview, Pope (2000) states, Developing a worldview has a far greater impact than you might initially think. For if you have a biblical worldview you will know how to respond to issues in the world (p.1). As a Christian, one must remember their Christian worldview when they respond to difficult situations. The fruits of the spirit-love, joy, peace, patience, kindness, goodness, faithfulness, gentleness, and self-control-are character traits that Christians should strive to attain. The Bible also reminds Christians not to judge others. Matthew 7:3 is a wonderful verse discussing how detrimental it can be to only see the faults of others when we fail to examine ourselves first. All too many times, people are turned off by judgmental Christians who see others as less than. The scripture also instructs to forgive others even when it is difficult. Ephesians 4:32 says, Be kind and compassionate to one another, forgiving each other, just as in Christ God forgave you (NIV). Christians must allow Godrs word to shape their actions and allow others to see something different in them. Christian Philosophy of Education Bartlett (2007) believes that having a Christian philosophy of education is vital for Christians (p. 1). In a public, private, or Christian school, teachers are allowed to have whatever belief system they choose. How teachers are allowed to go about their beliefs in a school setting relies on which type of school a teacher instructs at. Teaching at a Christian school means that a Christian educatorrs belief system aligns with that of the school. An excerpt from Knight (2006) explains why many individuals send their children to Christian schools by stating, They are willing to live and die for these convictions, and they desire to create educational environments in which these most basic beliefs will be taught to their children (p. 19). The convictions that Knight is speaking of are metaphysical and axiological aspects of a personrs belief system (Knight, 2006). For Christians, God is the ultimate truth. He is the creator of the universe and we were put on this earth to serve Him. Ack nowledging that we were all created in the image of God and spreading the love of Jesus are of value to the Christian (Knight, 2006). When teaching at a public school, it can be harder for Christian educators to speak of their beliefs regarding God. This does not mean that a Christian educator cannot spread the love and light of Christ through actions, speech, and temperament in a public school. Proverbs 16:16 states, How much better to get wisdom than gold, to get insight rather than silver! (NIV). Scripture lets us know that education is important. What we hold in our minds can unlock things that money never can. Ethics and morality are elements of having a Christian philosophy of education. Knight (2006) describes how that God is at the center of Christian ethics (p. 186). Loving others as Christ loved us is another element of a Christian philosophy of education (Knight, 2006). Knight (2006) states, As God seeks out His lost sheep, as Jesus died for us while we were still His enemies, even so must we in unselfish love seek to relate to others (p. 187). Implications for Educational Practice In a Christian school, Christian educators are able to teach each subject from a biblical perspective. Students at Christian schools participate in Bible class and often are assigned coursework to be completed with a Christian worldview. For educators teaching in a public school, it can be more challenging to bring God into the classroom. This does not mean that Christian educators can simply throw their biblical worldview to the wind. Christian educators can still allow God to shine through actions, speech, and temperament in the public school. Showing kindness and patience to students is one implication that Christian teachers can make. Embodying the fruits of the spirit and teaching those character traits to students is an excellent way to incorporate important attitudes into the curriculum. The fruits of the spirit are traits that every person should strive for-not simply Christians. Christian educators must always be aware that students are looking up to them as a role models. Christian educators must be God-honoring in their actions and speech in the classroom and interacting with students, faculty, and administrators. Knight (2006) states, It is imperative that Christians who teach in public schools consciously develop a perspective on what they can and cannot do in the classroom that honors God, meets the educational needs of their students, and stays within the bounds of governmental laws (p.274). Praying for God to open students minds and to have a productive learning day is another implication Christian educators can make in the public school. Conclusion Maintaining a biblical worldview is just as important for Christians in todayrs time as it has ever been. In a world where morals and ethics seem to have been lost, Christians must remain strong in their beliefs. For Christians, developing a worldview means trusting in God and allowing Him to guide in decision making. It is vital for Christians to strive to shine the love and light of Jesus Christ through them. In the education system, Christian teachers can allow their biblical worldview to influence their behavior inside the classroom. Teachers are ultimately role models for students and should remember that students are always watching their actions and motives. It is important for Christian educators to remember that although it may be more challenging to incorporate their biblical worldview into a public school, they can still allow God to work through them.

Friday, December 20, 2019

Medicare Fraud - 2905 Words

Medicare Fraud: The History, Incidence, Costs and Institutional Remedies John H Everett Wayland Baptist Medicare Fraud: The History, Incidence, Costs and Institutional Remedies What is Medicare fraud? (FA, 2011, p. 1) states â€Å"Medicare fraud happens when Medicare is billed for services or supplies you never got. Medicare fraud costs Medicare a lot of money each year.† What is Medicare abuse? (FA, 2011, p. 1) defines this as â€Å"Abuse occurs when doctors or suppliers don’t follow good medical practices, resulting in unnecessary costs to Medicare, improper payment, or services that aren’t medically necessary.† In reviewing the definitions of fraud and abuse by Medicare it may be hard for some people to†¦show more content†¦Some of the key types of Medicare fraud are as follows: Incorrect billing, phantom billing, false certification, inappropriate services, bribing patients, charging for equipment and supplies which are never supplied, double billing involves charging for more than once for the same service, code jamming and upcoding. One of the first big cases in Medicare fraud was with a company called National Medical Enterprises (NME) in 1994. The suit alleged patients rights were abused and NME settled for almost $600 million back in the middle 1990s. One of the conditions of the settlement agreement was NME had to sale of it specialty hospitals. NME later became to be known as Tenet Healthcare. In 2002, Tenet went through another fraud case with Medicare, this time they were charged with raising there charges by a large amount each year to reach Medicare outlier payments on a majority of its Medicare patients. This suit almost cost Tenet to go under as a business. Still today, Tenet is trying to recover almost nine years later from the effects of this case. The largest in Medicare fraud involved a company called Columbia/HCA, now it is known just as HCA. The net settlementShow MoreRelatedMedicare Fraud Essay988 Words   |  4 PagesDepartment of Justice work to reduce healthcare fraud and investigate di shonest providers and suppliers. The Health Care Fraud Prevention and Enforcement Action Team recouped almost 3 billion in fraud, this year alone. Also, aggressive strategies exist to eliminate Medicare prescription fraud. Patients abusing or selling painkillers received by visiting several doctors and obtaining multiple prescriptions costs Medicare millions annually. Fraud affects everyone, preventing it requires governmentRead MoreFraud Case Study : Medicare Claims1852 Words   |  8 Pages Fraud Case Study: Medicare Claims Carolann Stanek University of Mary Fraud Case Study: Medicare Claims False claims are a parasite to the American health care system resulting in overall higher health care costs. The Department of Justice reported recovering $1.9 billion dollars in fiscal year 2015 from fraudulent and false claims in health care (Department of Justice, 2015). In 2011, fraud and abuse were estimated to add $98 billion to federal spending for Medicare and Medicaid (FurrowRead MoreMedicare Fraud647 Words   |  3 PagesMedicare fraud is becoming a huge problem in today’s society. Medicare is a health insurance program for personnel paid by taxes the American population contributes to for personnel 65 years or older. When a health care provider, health suppliers, and private health companies deliberately bill Medicare for supplies or services that were not given is considered Medicare Fraud. To include, when a person uses another person’s Medicare card to receive health care for which the person does not qualifyRead MoreThe Senate Committee On Health And H uman Services1493 Words   |  6 PagesAlso, Charge VII: to monitor the implementation of laws addressed by the committee and make recommendations for improvement of any legislation in the sectors of Medicaid long-term care, Dental Board Reforms, Cancer Prevention and Research Institute, fraud, waste and abuse reductions of Medicaid and other health and human services programs in Texas (Governor, 2014). 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However, detecting fraud and abuse in healthcare claims is crucial because billions of money is being wasted in unnecessary care. Data mining is defined as the process of data selection and studying and building models using massive data stores to disclose previously unidentified patterns in databasesRead MoreHealthcare Claims and Processing1600 Words   |  7 PagesA current LCD for the regional Medicare intermediary (Michigan - Region V) is shown in the example below. This LCD is for Erythropoiesis Stimulating Agents, L25211. The LCD is active and became effective on 12/1/2007 with an date of 11/01/2013 for the 10/22/2013 revision (cms.gov, 2014b). Question 8: Report on the Health Insurance Portability And Accountability Act (HIPAA) and its impact on healthcare claims processing. 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Health Care Fraud Prevention and Enforcement Action Team (HEAT) The Department of Health and Human Services (HHS) and Department of Justice (DOJ) created the Health Care Fraud Prevention and Enforcement Action Team (HEAT). The (HEAT) collect information through the states to help avoid losing, fraud, and exploitation in health care programs such as Medicare and Medicaid. Chase on persons and associations who abuse the system which itRead MoreDelivering Health Care in America1726 Words   |  7 PagesCHAPTER 9 Medicare Enrollment â€Å"Ringing in the New Year with New Health Care Benefits† Some of the most important provisions of the Affordable Care Act will take effect in 2011. Starting this year, the vast majority of people with Medicare will see several new benefits, including free annual wellness check-ups, recommended preventive services without cost-sharing and discounts on prescription drugs in the Medicare Part D â€Å"donut hole† (Sebelius, Health Care, 2011). 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Thursday, December 12, 2019

Concept of Impairment and Its Treatment-Myassignmenthelp.Com

Question: Disucss about the Concept of Impairment and its treatment by Myer Holdings Ltd. Answer: Introduction The report will assist the reader in getting a clear idea regarding the concept of impairment and its treatment by Myer Holdings Ltd, an ASX listed company from Australia. The aim of this report is to determine the impairment test in accordance with AASB 16. Further, this report will focus into the evidence of impairment, process required for impairment, information requirement for impairment and finally the flexibility of managements for determination of impairment. ASIC media release 17 - 162 ASIC through their media release 17 162 specified that every organization shall prepare their financial statement in such way that will assist the users to understand the statement clearly and will be significant and helpful for fulfilling their purposes. As per the statement of ASIC commissioner, Mr John Price, the auditors and the directors of the company must concentrate on the choices of the accounting policies with regard to the financial statements of last reporting period. ASIC announced the key areas for the financial statement dated 30th June 2017 for the public interest organization, listed organization, and key areas to be addressed. It has been noticed by ASIC that most of the organizations use unrealistic assumption for testing the assets value or apply the inappropriate strategies for recognition of revenue. Further, as the part of ASICs surveillance program for financial reporting, the financial reports are chosen for the purpose of review on the basis of risk-based c riteria and for determining the compliance with accounting standards and Corporation Act (Aasb.gov.au 2017). As per AASB 136 on impairment of assets, an asset got impaired when the carrying amount of the asset is more than its recoverable value. Under Para 12-14 of AASB 136, some conditions may be considered as the indication for impairment. The indications for impairment are segregated under two heads external information source and internal information source. Information under different heads are described as below External information sources The market value of the assets has significantly reduced as compared to expectation within the course of normal use or a specific period of time. Carrying value of the organizations net asset exceeds the market capitalization Market rate of return or interest with regard to investment is increased which in turn affects the value of the assets in use and recoverable value has been materially reduced (Kabir and Rahman 2016). The legal, market, environmental and technological environment under which the company operates has faced considerable changes that have an impact on the asset. Internal information sources It is evidential that the asset is physically damaged or been obsolete Considerable changes taken place in the usage method of the asset. The asset is not performing as per the prospect Asset is being held for the purpose of sale in the near future time period The asset or significant part of the asset is restructuring or the asset is kept as idle for long period of time. Impairment evidence for Myer Holdings Ltd. Asset base if asset base test is selected for determining the indication of impairment for the stores of Myer Holdings Ltd., it can be identified that as per the asset base criteria no indication is there for impairment. The decision can be taken as it is seen that there is no significant change in the asset base of the company for the stores and it is more or less same (Investor.myer.com.au 2017). Asset turnover - if asset turnover test is selected for determining the indication of impairment for the stores of Myer Holdings Ltd., it can be identified that as per the asset turnover criteria no indication is there for impairment. As the asset turnover of the company is moving between 1.80 and 1.40 and no significant up-downs has been noticed the decision can be taken. Asset flow if asset flow test is selected for determining the indication of impairment for the stores of Myer Holdings Ltd., it can be identified that as per the asset flow criteria no indication is there for impairment. This decision can be taken as the asset flow of the company for last few years are increased very little or has not been changed which in turn states no indication for impairment. Despite the fact that through the above systems, impairment test couldn't be resolved, a few signs are there concerning the retail chain of the organization in Frankston. It has been distinguished that to contend with Amazon, organization intended to modify their conventional white and dark shades of the stores with the signage of brilliant yellow and besides, the staff of the organization will show up in the uniform which is unique in relation to the general uniform of the organization. Further, the storage approach of the organization's item will be transformed from the past framework that will empower to have all the more free space. According to AASB 136, these things will be viewed as incomplete reproduction that fits the bill for the assurance of the test for hindrance. Impairment determination process When the company experience the indication of impairment for any particular asset, it measures the assets carrying value as well as value-in use to calculate the amount of impairment. Further, the management forecasts the long term that is 5 years cash flow of the asset on the basis of the budget that is previously approved by the companys management (Bond, Govendir and Wells 2016). However, for the cash flow after 5 years, terminal growth rate is used. Assumptions for the calculation of cash flow are as follows Rate assumed for terminal growth is 2.5% Rate assumed for pre-tax discount is 14.4% Rate assumed for the gross profits operating margin is 39.5% Each of the stores of the company is separately evaluated for establishing the requirement of impairment. Further, the cash flow of the asset is forecasted on the basis of the budget for the cash generating unit (Zhuang 2016). If somehow it is established that the impairment indication is there, the assets carrying value as well as value-in use to calculate the amount of impairment. Information for impairment determination Information required is as follows Detail disclosures are needed for carrying out the impairment test and recognizing the impairment loss As the calculation of impairment is made trough the value in use and recoverable value, thee values are crucial to be determined (Malone, Tarca and Wee 2015). The impairment loss is recognized as the expense under the revenue statement and the amount is deducted from the closing value of the asset under the balance sheet The amount of impairment loss that is recognized for the asset or goodwill in any previous accounting period shall be reversed if there is any change in the projected value of the recoverable amount of impaired assets (Linnenluecke et al. 2015). The asset or the cash generating unit is considered for impairment only when the carrying amount exceeds the recoverable amount. Flexibility from the management of Myer Holdings Ltd for determining impairment As per ASIC, the management of the company may not be expert in accounting, therefore, they can seek helps from the accounting expert wherever necessary. They must look into the matter deeply where the outcomes do not match with the projected forecasting. This will help them to present the data in the financial statement more clearly (Amiraslani, Iatridis and Pope 2013). It is found in the case of Myer Holdings Ltd. that as per the requirement of AASB 136, the company carries out the impairment test for the asset at least once in a year. Further, where it is found that any indication of impairment is there, the company immediately measures its recoverable value and value in use to measure the amount of impairment loss. Therefore, it can be said that the management is flexible in carrying out the test of impairment and determining the loss from impairment (Gackstatter and Mller 2016). References Aasb.gov.au. 2017. Australian Accounting Standards Board (AASB) - Home. [online] Available at: https://www.aasb.gov.au/ [Accessed 26 Aug. 2017]. Amiraslani, H., Iatridis, G.E. and Pope, P.F., 2013.Accounting for asset impairment: a test for IFRS compliance across Europe. Centre for Financial Analysis and Reporting Research (CeFARR). Bond, D., Govendir, B. and Wells, P., 2016. An evaluation of asset impairments by Australian firms and whether they were impacted by AASB 136.Accounting Finance,56(1), pp.259-288. Gackstatter, T. and Mller, K., 2016. Triggering Events in Asset Impairment Accounting-a Case Study in the Automotive Industry. Investor.myer.com.au. 2017. Myer Investor Relations. [online] Available at: https://investor.myer.com.au/Investor-Centre/ [Accessed 26 Aug. 2017]. Kabir, H. and Rahman, A., 2016. The role of corporate governance in accounting discretion under IFRS: Goodwill impairment in Australia.Journal of Contemporary Accounting Economics,12(3), pp.290-308. Linnenluecke, M.K., Birt, J., Lyon, J. and Sidhu, B.K., 2015. Planetary boundaries: implications for asset impairment.Accounting Finance,55(4), pp.911-929. Malone, L., Tarca, A. and Wee, M., 2015. Non-GAAP earnings disclosures and IFRS.Accounting and Finance. Zhuang, Z., 2016. Discussion of An evaluation of asset impairments by Australian firms and whether they were impacted by AASB 136.Accounting Finance,56(1), pp.289-294.