experimental and nonexperimental research design

 Topic 3 DQ 1

The main difference between experimental and non-experimental research is the degree to which the researcher can manipulate the environment. Experimental research design is defined as, “A type of quantitative research design that is highly controlled [by the researcher] and to study cause and effect with independent and dependent variables” (McNiff & Petrick, 2018). In this type of study there is less chance of a bias because of the level of manipulation (McNiff & Petrick, 2018).

An example of an experimental study is “The effect of propofol infusion with topical epinephrine on cochlear blood flow and hearing: An experimental study.” In this study 21 rats were divided into three equal groups (Jang et al., 2016). The first group of seven rats, the control group, was given IV infusion of phosphate buffered saline (PBS) with topical application of PBS in the round window of the ear. The second group of seven rats, the first experimental group, received topical phosphate buffered saline with IV infusion of propofol (4–6 ml/kg/hour) on cochlear blood flow (CBF). Afterwards, their hearing was evaluated (Jang et al., 2016). The second experimental group (n=7) received topical epinephrine with IV infusion of propofol (4–6 ml/kg/hour) on CBF. Their hearing was evaluated afterward (Jang et al., 2016). The researchers had a substantial amount of control in this study. The number of subjects, the decision to have two experimental groups, and the dose of propofol was their decision and could be manipulated as needed.

Non-experimental research does not have the manipulation of an independent variable. Researchers measure variables as they occur naturally. Most non-experimental designs are retrospective in nature. Consequently, there are no variables to manipulate.

The article “Patient experiences of caring and person-centredness are associated with perceived nursing care quality” is an example of non-experimental research. The aim of the study was “To explore the extent to which patient ratings of perceived caring and person-centredness are associated with perceived nursing care quality in an acute hospital sample of inpatients” (Edvardsson et al., 2017). In this study, 210 previous patients completed a study survey including demographic data and the Caring Behaviours Inventory, the Person-centred Climate Questionnaire, the SF-36 and the Distress thermometer (Edvardsson et al., 2017). This study did not have any variables to adjust because the nursing care was already performed. The researchers were only collecting the results.

Using 200-300 words with a least two references to support this discussion

 Provide examples of experimental and nonexperimental research design. Contrast the levels of control applied to each. 

class4wk7d1

 

As a practice scholar, the interdisciplinary team you are leading develops the below two practice questions in PICOT format to drive practice change.

Practice Question 1: Does motivational interviewing during a regularly scheduled well-child visit for children between 5-19 years with a BMI of 30 and above as compared to practice as usual, influence BMI, BP, quality of life, and daily physical activity over 8-10 weeks?

  • Identify the PICOT elements.
  • What are key search terms identified in the practice question?

Conduct a library search using these search terms to locate a research study addressing this practice problem and consider the following.

  • What is the research-evidence based intervention addressed in the study?
  • What is the quantifiable outcome(s)? How will the outcome(s) be measured? What potential reliable and valid measurements/tools may be used to measure this quantifiable data?
  • Is this practice question answerable within 8-10 weeks? Why or why not?

Practice Question 2: In the adult critical care population, does a research-based skin care integrity bundle, compared to standard care, influence the incidence of hospital-acquired pressure injuries over an 8-10 week time period?

  • Identify the PICOT elements.
  • What are key search terms identified in the practice question?

Conduct a library search using these search terms to locate a research study addressing this practice problem and consider the following.

  • What is the research-evidence based intervention in the study?
  • What is the quantifiable outcome(s)? How will the outcome(s) be measured? What potential reliable and valid measurements/tools may be used to measure this quantifiable data?
  • Is this practice question answerable within 8-10 weeks? Why or why not?

7. Characterizing Risk and Return

Questions

In a Word document, respond to the following. Number your responses 1–3.

  1. Define risk, and explain how it is measured.
  2. Identify a source of firm-specific risk. What is the source of market risk?
  3. Explain what the coefficient of variation measures.

Use references to support your responses as needed. Be sure to cite all references using correct APA style. Your responses should be free of grammar and spelling errors, demonstrating strong written communication skills.

Problems

In either a Word document or Excel spreadsheet, complete the following problems.

  • You may solve the problems algebraically, or you may use a financial calculator or an Excel spreadsheet.
  • If you choose to solve the problems algebraically, be sure to show your computations.
  • If you use a financial calculator, show your input values.
  • If you use an Excel spreadsheet, show your input values and formulas.

In addition to your solution to each computational problem, you must show the supporting work leading to your solution to receive credit for your answer.

  1. Two years ago, Conglomco stock ended at $73.02 per share. Last year, the stock paid a $0.34 per share dividend. Conglomco stock ended last year at $77.24. If you owned 200 shares of Conglomco stock, what were your dollar return and percent return last year?
  2. Calculate the coefficient of variation for the following three stocks. Then rank them by their level of total risk, from highest to lowest: 
    • Conglomco has an average return of 11 percent and standard deviation of 24 percent.
    • Supercorp has an average return of 16 percent and standard deviation of 37 percent.
    • Megaorg has an average return of 10 percent and standard deviation of 29 percent.
  3. Year-to-date, Conglomco has earned a −1.64 percent return, Supercorp has earned a 5.69 percent return, and Megaorg has earned a 0.23 percent return. If your portfolio is made up of 40 percent Conglomco stock, 30 percent Supercorp stock, and 30 percent Megaorg stock, what is your portfolio return?

Jobs that don’t exist

Preparing for Jobs That Don’t Exist Yet

Read “How colleges are preparing students for jobs that don’t exist yet”

How colleges are preparing students for jobs that don’t exist yet

Before you begin writing answers to the questions provided below, make a note of words in the article that were unfamiliar to you. You’ll want to look those up.

You may also want to talk about the article with a classmate, parent, or friend.

  1. Summarize the article’s main points. Is the article’s author making an argument? What evidence does she offer in support of her argument? Your summary should focus on the main ideas of the article. It should also be at least 4 sentences long. 
  2. Digital texts are layered. They contain  the author’s words and ideas but that’s not all. The article contains hyperlinks, images, etc. Hyperlinks are links to other digital sources — click on several of these and review them. What kind of information is added by reading the hyperlinked articles and webpages? Pick one hyperlink to focus on. What does reading that source add that you didn’t know before you clicked on it? 
  3. The  article, “How Colleges are Preparing Students for Jobs” generated a fairly heated debate in the comments section. Pretend that you are adding a comment to the article’s comment section. Write a comment for your answer to #3. Some questions to give you ideas: Do you agree with the author? What experiences or knowledge inform your response to the author’s ideas and the evidence she offers? If you had conversations with others, did those conversations influence your thinking?

Answer all questions as fully as possible. Your entry must be at least 250 words long, respond to each of the three parts of the prompt, and  quote the article “How Colleges are Preparing Students for Jobs that Don’t Exist Yet ” at least once in your response.

Here’s how you’ll be graded

Weekly Assignment Specifications Checklist

To earn all available points for the week’s assignment,  your submission must include all elements listed below. If your goal for this course is to earn an A, be sure to check off your completion of each element.

Content

  • Answers parts of the assignment prompt and expresses ideas clearly and in your own words
  • Demonstrates careful attention to the assigned reading (or viewing) and/or research
  • Includes at least one quote from the reading (or viewing) and/or research.
  • Entry must meet the word count minimum specified in the instructions.

Document Specs

  • Follows standard professional document formatting (1″ margins on all sides, double spacing, a professional font such as Times New Roman or Calibri, 12pt font)
  • Submitted by the Due Date

Proofreading

  • Demonstrates sufficient self-review to avoid careless errors like typos, misspellings, missing words, sentences without standard capitalization or punctuation. 

LINK TO ARTICLE: https://www.pbs.org/newshour/economy/making-sense/how-colleges-are-preparing-students-for-jobs-that-dont-exist-yet

Production Costs

Purpose of Assignment 

The materials covered this week distinguish  between the different costing methods and provides needed tools for  decision making. This case study focuses on determining equivalent units  in a production business setting. 

Assignment Steps 

Resources: Generally Accepted Accounting Principles (GAAP), U.S. Securities and Exchange Committee (SEC) 

Tutorial help on Excel® and Word functions can be found on the Microsoft® Office website. There are also additional tutorials via the web offering support for Office products. 

Scenario: Davis Skaros has recently been promoted to  production manager. He has just started to receive various managerial  reports, including the production cost report you prepared. It showed  his department had 2,000 equivalent units in ending inventory. His  department has had a history of not keeping enough inventory on hand to  meet demand. He has come to you, very angry, and wants to know why you  credited him with only 2,000 units when he knows he had at least twice  that many on hand.

Prepare a maximum 700-word informal memo and explain  to Mr. Skaros why his production cost report showed only 2,000  equivalent units in ending inventory. Using a professional tone, explain  to him clearly why your report is accurate.

Format the assignment consistent with APA guidelines. 

Discussion and Cloud computing

Discussion 1:

This is a required assignment worth 75 points (75-points/1000-points). Assignment must be submitted by the due date. No late assignments are allowed. Please discuss the following topics and provide substantive comments to at least two other posts. 

Select from the following list four (4) topics and discuss. Use only 50-words max per topic to discuss and present your answer.  

The discussion questions this week are from Chapter’s 16-20  (Jamsa, 2013).

Chapter 16 topics:

Define and describe total cost of ownership. List at least 10 items to consider when determining a data center’s total cost of ownership.

Define and describe a capital expense. How are capital expenses different from operational expenses?

Define and describe economies of scale and provide a cloud-based example.

Define and describe “right sizing” as it pertains to cloud computing.

Define Moore’s law and discus how it might influence cloud migration.

Chapter 17 topics:

Compare and contrast functional and nonfunctional requirements and provide an example of each.

Discuss why a designer should avoid selecting an implementation platform for as long as possible during the design process.

Discuss various trade-offs a designer may need to make with respect to nonfunctional requirements.

Discuss why the system maintenance phase is often the most expensive phase of the software development life cycle.

Chapter 19 topics:

Define scalability.

List five to ten potential relationships that align with the Pareto principle, such as how 80 percent of sales come from 20 percent of customers.

Compare and contrast vertical and horizontal scaling.

Explain the importance of the database read/write ratio.

Chapter 20 topics:

List and describe five ways you think the cloud will change the future of TV.

List and describe five potential uses for intelligent fabric.

List and describe five ways the cloud will influence the mobile application market, or vice versa.

Discuss the importance of HTML 5.

Discuss how the cloud will impact future operating systems.

List and describe three potential location-aware applications.

List and describe five ways intelligent devices may work together.

Note: You are required to use at least two-peer reviewed sources (besides your textbook) to answer the above questions.

1 page needed for discussion…

Discussion 2:                                                                                                                                                  This is a required assignment worth 75 points (75-points/1000-points). Assignment must be submitted by the due date. No late assignments are allowed. 

This is a short week and therefore only the initial post is required.

Review all of the chapter topics we have covered thus far.

Select three topics of interest and note:

What you learned about the topic

Why you selected the topic

How you will utilize the topic in the future

Also, write a reflection of the material you’ve learned in the course.  What did you like?  What could be improved?

Note: You are required to use at least two-peer reviewed sources (besides your textbook) to answer the above questions.

1 page needed for discussion…

Discussion 3:                                                                                                                                            This week we focus on the productivity paradox.  Please define the productivity paradox and explain current thinking on this topic

Note: The first post should be made by Wednesday 11:59 p.m., EST. I am looking for active engagement in the discussion.  Please engage early and often.

Your response should be 250-300 words.  Respond to two postings provided by your classmates.

1 page for discussion…

Paper 1:                                                                                                                                                            Information Systems for Business and Beyond Questions:

Chapter 7 -Homework – study questions 1-10, Exercise 1-3

1Page needed for paper…

Soap power point

For this assignment, you are to complete a clinical case – narrated PowerPoint report that will follow the SOAP note example provided below. The case report will be based on an assigned clinical case scenario.  

You are to approach this clinical scenario as if it is a real patient in the clinical setting.

Instructions:

Step 1 – Read the assigned clinical scenario and using your clinical reasoning skills, decide on the diagnoses. This step informs your next steps.
Step 2 – Document the given information in the case scenario under the appropriate sections, headings, and subheadings of the SOAP note.
Step 3 – Document all the classic symptoms typically associated with the diagnoses in Step 1. This information may NOT be given in the scenario; you are to obtain this information from your textbooks. Include APA citations.

Example of Steps 1 – 3:
You decided on Angina after reading the clinical case scenario (Step 1)
Review of Symptoms (list of classic symptoms):
CV: sweating, squeezing, pressure, heaviness, tightening, burning across the chest starting behind the breastbone
GI: indigestion, heartburn, nausea, cramping
Pain: pain to the neck, jaw, arms, shoulders, throat, back, and teeth
Resp: shortness of breath
Musculo: weakness

Step 4 – Document the abnormal physical exam findings typically associated with the acute and chronic diagnoses decided on in Step 1. Again, this information may NOT be given. Cull this information from the textbooks. Include APA citations.

Example of Step 4:
You determined the patient has Angina in Step 1
Physical Examination (list of classic exam findings):
CV: RRR, murmur grade 1/4
Resp: diminished breath sounds left lower lobe

Step 5 – Document the diagnoses in the appropriate sections, including the ICD-10 codes, from Step 1. Include three differential diagnoses. Define each diagnosis and support each differential diagnosis with pertinent positives and negatives and what makes these choices plausible. This information may come from your textbooks. Remember to cite using APA.

Step 6 – Develop a treatment plan for the diagnoses. Only use National Clinical Guidelines to develop your treatment plans. This information will not come from your textbooks. Use your research skills to locate appropriate guidelines. The treatment plan mustaddress the following:
a) Medications (include the dosage in mg/kg, frequency, route, and the number of days)
b) Laboratory tests ordered (include why ordered and what the results of the test may indicate)
c) Diagnostic tests ordered (include why ordered and what the results of the test may indicate)
d) Vaccines administered this visit & vaccine administration forms given,
e) Non-pharmacological treatments
f) Patient/Family education including preventive care
g) Anticipatory guidance for the visit (be sure to include exactly what you discussed during the visit; review Bright Futures website for this section)
h) Follow-up appointment with a detailed plan of f/u

CLINICAL CASE SCENARIO 

A 5-year-old boy presents to your clinic with a 1-day history of refusing to use his left arm. His father states that his son and his older sister were cared for by a babysitter the previous day. The babysitter said she had been playing with the children in the front yard when the patient ran after a ball that was rolling toward the street. She grabbed the patient’s left forearm and pulled him away from the street. Thereafter, the patient was irritable and holding his left arm close to his body with the elbow in a flexed position. On physical examination, the child has no bony tenderness, erythema, or swelling of the joints, but on passive motion, the child resists and cries in pain. Today, his vitals are as follows: weight 40.5 lbs, height 43.0 inches, BP 110/76, HR 100, RR 26, and Temperature is 98.6 F.

Diagnosis – Subluxation of Radial Head

As you develop your narrated PowerPoint, be sure to address the criteria discussed in the video above and the instructions listed below:

FOLLOW THE TEMPLATE BELOW for the Clinical Case Report – SOAP PowerPoint Assignment:

DO NOT INCLUDE THESE INSTRUCTIONS IN THE POWERPOINT. POINTS WILL BE DEDUCTED. REFER TO THE EXAMPLE CASE REPORT FOR GUIDANCE.

SUBJECTIVE (S): Describes what the patient reports about their condition.
For INITIAL visits gather the info below from the clinical scenario and the textbook. DO NOT COPY AND PASTE THE SCENARIO; EXTRACT THE RELEVANT INFORMATION.

Historian (required; unless the patient is 16 y/o and older): document name and relationship of guardian
Patient’s Initials + CC (Identification and Chief Complaint): E.g. 6-year-old female here for evaluation of a palmar rash
HPI (History of Present Illness): Remember OLD CAARTS (onset, location, duration, character, aggravating/alleviating factors, radiation, temporal association, severity) written in paragraph form
PMH (Past Medical History): List any past or present medical conditions, surgeries, or other medical interventions the patient has had. Specify what year they took place
MEDs: List prescription medications the patient is taking. Include dosage and frequency if known. Inquire and document any over-the-counter, herbal, or traditional remedies.
Allergies: List any allergies the patient has and indicate the reaction. e.g. Medications (tetracycline-> shortness of breath), foods, tape, iodine->rash
FH (Family History): List relevant health history of immediate family: grandparents, parents, siblings, or children. e.g. Inquire about any cardiovascular disease, HTN, DM, cancer, or any lung, liver, renal disease, etc…
SHx (Social history): document parent’s work (current), educational level, living situation (renting, homeless, owner), substance use/abuse (alcohol, tobacco, marijuana, illicit drugs), firearms in-home, relationship status (married, single, divorced, widowed), number of children in the home (in SF or abroad), how recently pt immigrated to the US and from what country of origin (if applicable), the gender of sexual partners, # of partners in last 6 mo, vaginal/anal/oral, protected/unprotected.

Patient Profile: Activities of Daily Living (age-appropriate): (include feeding, sleeping, bathing, dressing, chores, etc.), Changes in daycare/school/after-school care, Sports/physical activity, and Developmental History: (provide a history of development over the child’s lifespan. If a child is 1y/o or younger, provide birth history also)

HRB (Health-related behaviors):
ROS (Review of Systems): Asking about problems by organ system systematically from head-to-toe. Included classic associated symptoms (this includes pertinent negatives and positives).

OBJECTIVE: Physical findings you observe or find on the exam.
1. Age, gender, general appearance
2. Vitals – HR, BP, RR, Temp, BMI, Height & Percentile; Weight & Percentile, Include the Growth Chart
3. Physical Exam: note pertinent positives and negatives (refer to the textbook for classic findings related to present complaint and the diagnosis you believe the patient has)
4. Lab Section – what results do you have?
5. Studies/Radiology/Pap Results Section – what results do you have?

RISK FACTORS: List risk factors for the acute and chronic conditions

ASSESSMENT: What do you think is going on based on the clinical case scenario? This is based on the case. You are to list the acute diagnosis and three differential diagnoses, in order of what is likely, possible, and unlikely (include supporting information that helped you to arrive at these differentials). You must include the ICD-10 codes, the definition for the acute and differential diagnoses, and the pertinent positives and negatives of each diagnosis.

You are to also list any chronic conditions with the ICD-10 codes.

NATIONAL CLINICAL GUIDELINES: List the guidelines you will use to guide your treatment and management plan

TREATMENT & MANAGEMENT PLAN: Number problems (E.g. 1. HTN, 2. DM, 3. Knee sprain), use bullet points, and include A – F below for each diagnosis and G – H after you’ve addressed all conditions.

Example:
1. HTN
a) Vaccines administered this visit & vaccine administration forms given,
b) Medication-include dosage amounts and mg/kg for drug and number of days,
c) Laboratory tests ordered
d) Diagnostic tests ordered
e) Non-pharmaceutical treatments
f) Patient/Family education including preventive care

2. HLD
a) Vaccines administered this visit & vaccine administration forms given,
b) Medication-include dosage amounts and mg/kg for drug and number of days,
c) Laboratory tests ordered
d) Diagnostic tests ordered
e) Non-pharmaceutical treatments
f) Patient/Family education including preventive care
Also discussed:
g) Anticipatory guidance for next well-child visit (be sure to include exactly what you discussed during the visit; review Bright Futures website for this section)
Return to the clinic:
h) Follow-up appointment with a detailed plan for f/u and any referrals

Submission Details:

  • Post the Week 8 Clinical Case Report SOAP Note Assignment to the Discussion Boardbelow by the date assigned.
  • Name your Case Report SOAP note document NSG6435_W8_SOAP_LastName_FirstInitial.ppt.

I need an Ethics Case Study Power Point Presentation for a master’s level multicultural course

 

Create a PowerPoint presentation of at least 10 slides that could be given in a professional context. The presentation will demonstrate the use of professional guidelines and tools that create a strategy for dealing with an ethical dilemma in a simulated case study, and will analyze the usefulness of those guidelines and tools.

Note: You are strongly encouraged to complete the assessments in this course in the order in which they are presented.

Ethical principles, professional standards, theories, and decision-making models provide guides for navigating complex moral choices in professional contexts.

SHOW LESS

By successfully completing this assessment, you will demonstrate your proficiency in the following course competencies and assessment criteria:

  • Competency 1: Apply ethical principles and standards to ethical dilemmas.
    • Ethical Concerns: Apply ethical standards to ethical concerns pertaining to a case study.
  • Competency 2: Employ models of ethical reasoning and ethical decision making.
    • Ethical Theory: Analyze ethical theories and justify application of one theory in an attempt to resolve the ethical dilemma in the case study.
    • Ethical Decision Making: Apply steps in an ethical decision-making model to an ethical dilemma in the case study.
    • Solution: Design a viable solution for an ethical problem.
  • Competency 5: Communicate in a manner that is scholarly, professional, and consistent with expectations for members of the psychological professions.
    • Communication: Write clearly, with correct spelling, grammar, syntax, and good organization, following APA style standards.

     

Preparation

  • View the Case Study Scenario Parts 1 and 2, which are linked in Required Resources.
  • Download and use the Ethics Case Study Template, which is also linked in Required Resources. Do not submit a paper for this assessment. Papers will not be graded. You will complete this assessment by replacing all language that is enclosed with brackets […] in the PowerPoint with your own words. As in the previous assessment, you may enhance the design of the presentation to make it more effective. Again, links to tips for using PowerPoint and designing effective presentations are provided in Suggested Resources.
  • Review Fisher’s Ethical Decision-Making Model, which is linked in Required Resources.
  • Review Ethical Theories, which is linked in Required Resources.

The Presentation

Your PowerPoint should include the following:

  1. Title slide: On the first slide of the PowerPoint:
    • Enter a descriptive title of approximately 5–15 words that concisely communicates the heart of the case study. It should stir interest while maintaining professional decorum.
    • Enter your name, and a job title and organization that would fit with your case study.
  2. Case Study Overview slides: Provide the briefest possible narrative description of the professional conflict in the case. Additional supporting details and references can be added in the notes section in the slide. The overview should include:
    • The professional setting of the case.
    • Brief descriptions of the individuals involved and their roles.
    • A brief summation of the ethical dilemma presented in the case study.
  3. Ethical Concerns slides: Bullet point three or more ethical concerns in the case and apply one or more ethical standards to each concern. Additional supporting details and references can be added in the notes section on the slide. Be sure to link to elements of the code.
  4. Comparison of Ethical Theories slides: In the first row of the provided table, enter the names of two ethical theories that you think would be the most appropriate for the situations in the case. In the following rows, enter comparisons of relevant features of the two theories. In the notes section, evaluate which theory provides a more functional framework for your case and explain why. (Note that ethical theories and ethical decision-making models are two different things. Please make sure you are comparing, contrasting, and evaluating two ethical theories).
  5. Ethical Decision-Making Model slides:
    • Choose an ethical decision-making model, and identify each step in the model.
    • Apply the model to your case and, under each step of the model, describe how that step would look if you applied it to the case.
    • Incorporate multicultural issues presented in the case study within the selected ethical decision-making model.
    • Add copies of this slide as needed, and combine steps on the slides as necessary or appropriate. In the notes section, write out supporting narrative details for your bullet points. (Note that ethical theories and ethical decision-making models are two different things. Please make sure you are applying steps of the ethical decision-making model to your case).
  6. Proposed Resolution slide: Use bullet points to summarize your proposed resolution to the ethical dilemmas in the case. In the notes section, write out supporting narrative details for your bullet points.
  7. References slides: Use current APA style and formatting guidelines.
    • Citation requirements: You must cite at least three scholarly research articles. You may cite reputable sources form Web sites, books, textbooks, and suggested resources as well, but these will not count toward the three required scholarly research references.

Additional Requirements

  • Written communication: Should be free of errors that detract from the overall message.
  • Format: Use the Ethics Case Study Template provided in the Required Resources. Use current APA style and formatting guidelines as applicable to this assessment.
  • References: Three scholarly research articles.
  • Length of PowerPoint: A minimum of 10 slides.

Memo to a Client

 

The purpose of this assignment is to analyze and review company report specifications. You will apply what you have learned in past principles of practice by completing one of the following options. The instructor will assign you a scenario that includes a corporation’s pertinent financial information.

Using your corporation’s information and what you have learned in this course, develop a memo to your client, using the outline presented. The memo should be 500-750 words and must include the following information:

  1. Explanation of the taxpayer’s business and issue at hand (heading: Facts).
  2. Explanation of the IRS rules regarding the matter (also part of Facts).
  3. Tax laws and applicable court cases to support the deductions, where applicable (heading: Analysis).
  4. Conclusion as to the recommendations to the company (heading: Conclusion).

The organization of the memo should present the headings in the following order: Facts, Conclusion, Analysis. The response should be formatted as a professional business memo to the client. Please save your assignment as a Word document with the filename: LastnameFirstInitial.ACC460.M.docx, where the M refers to Memo.

Option 1

Problem: Adapted from I.11-66 in the textbook.

Sonny Corporation has never been audited before the current year. An audit is now needed by a CPA because the company is expanding rapidly and plans to issue stock to the public. A CPA firm has been doing preliminary evaluations of the Sonny Corporation’s accounts and records. One major problem involves the valuation of inventory under GAAP. Sonny Corporation has been valuing its inventory under the cost method and no write-downs have been made for obsolescence. A review of the inventory indicates that obsolescence and excess spare parts in the inventory are two major violations of Accounting Periods and Methods. The CPA states that for GAAP the company will be required to write down its inventory by 25% of its stated amount, or $100,000, and charge this amount against net income from operations for the current period. Otherwise, an unqualified (i.e., a “clean opinion”) will not be rendered. The company controller asks your advice regarding the tax consequences from the obsolescence and spare parts inventory write-downs for the current year and the procedures for changing to the lower-of-cost-or-market (LCM) method for tax purposes. Sonny Corporation uses a calendar year for both book and tax purposes, and the date of your contact with the company is December 1 of the current year.

A partial list of research sources includes:

  • 446 and 471
  • Secs. 1.446-1(e)(3), 1.471-2 and 1.471-4
  • American Liberty Pipe Line Co. v. CIR, 32 AFTR 1099, 44-2 USTC ¶9408 (5th Cir., 1944)
  • Thor Power Tool Co. v. CIR, 43 AFTR 2d 79-362,79-1 USTC ¶9139 (USSC, 1979)

Week 3 Discussion: The False Claims Act

Some of the ways that healthcare organizations can violate the False Claims Act are listed above.  Keeping this information in mind, as well as information from the text, read the following case summary and response to the question afterward. 

Lily’s new job

Lily Petals was thrilled to start her new job at the Loving, Kisses, and Profit Hospital.  She had just graduated with a degree in healthcare administration and was hired as a supervisor in the hospital’s Compliance Department.

Having completed her orientation and training, Lily reported to her office in the hospital.  The next morning, shortly after she arrived at work, Lily’s assistant greeted her and explained that Dr. Timmy, the Chief Medical Officer for the hospital, wanted to meet with her and then take her on a tour of the hospital.  Lily picked up a tablet and pen and started off for Dr. Timmy’s office.

As Lily waited for the elevator in the hallway, there were four other people waiting.  Two of the other people appeared to be doctors, the other two were dressed in plain  clothes.  The two persons dressed in plain clothes began talking to each other in tones that were loud enough to be overheard:

Person 1:  “Do you have her Medicare card?”

Person 2:  “Yep.  Do you think my hair looks okay?  I added a little grey coloring to it last night, just in case.”

Person 1:  “Oh, wow, that was a great idea! Yeah, it looks terrific.  You totally look like you’re older than 65!”

Person 2:  “I sure hope so.  I need this surgery and since I lost my job this is my only hope.”

The two doctors looked at each other, and one rolled their eyes.  The elevator arrived and all four people, plus Lily, got on.  One of the doctors asked the other how his new associate was doing.  “Great, he replied.  She is going to be great – really good rapport with the patients.  She’ll make a great primary care doctor.”  The other replied “Terrific – it’s good to hear it.  I just hope that her paperwork with Medicaid comes through faster than we’ve experienced at our practice.  My new associate had to submit bills using my provider number for a full 6 months until he was credentialed and had his own.” 

Just then, the elevator arrived at Lily’s floor.  The doors opened and she walked out of the elevator and headed down the hallway to the Medical Staff Office.  As she walked down the hallway, she passed the Physical Therapy Department.  Those patients are working hard to get better, she thought, as she peeked in and saw many of the patients using crutches and walkers.  She then heard one of the therapists coaching a patient, saying “Five more minutes of walking, Bob!  I already billed for these services so you can’t make a liar out of me.”  Bob and the therapist both laughed.  “I got your back”, he said.

Finally, Lily arrived at the door to the Medical Staff Office.  She was about to knock on the door when it abruptly opened.  Immediately facing her was a man wearing a business suit, with his head turned toward the Chief Medical Officer’s office (his back was facing Lily).  “Thanks so much, Timmy,” the man said.  I’m glad my daughter was able to get you what you needed from ABC Pharmaceuticals.  Ever since she started working there I get to see her a lot more here in the hospital!”  The man then turned around and, much to Lily’s surprise, she was looking straight into the face of the hospital’s Chief Executive Officer.

Just then, Dr. Timmy noticed Lily and said “Welcome to Loving, Kisses, and Profit, Lily!  I’m so glad you’re here.”  Here walked with her back to his office.  As he passed by the kitchen, he said, “Would you like some doughnuts, coffee, or an egg sandwich?  Our representative from ABC Pharmaceuticals has a special soft spot for the Medical Staff here;  she brings us a full hot and cold breakfast at least twice per week!  It’s great – we could never afford to do this by ourselves.”

Lily declined the offer, took a deep breath, and walked into Dr. Timmy’s office.

Questions: 

(1) Identify at least three potential violations of the False Claims Act.  Be sure to support your assertion with facts from the case and what you’ve learned.

(2) Select one of the violations and tell us what actions you would recommend to Dr. Timmy to identify and correct it.