A Research On Positive Accounting Theory - 2273 Words

positive accounting hypothesis (PAT) estimates that, in flawed markets, accounting decision may be controlled by directors looking to impact reported income and capital structure (Watts and Zimmerman, 1978). Specifically, the positive accounting hypothesis (PAT) contends that accounting decisions are liable to be spurred by components, for example, supervisors extra arranges, the company s obligation/value proportions and the more extensive political impact of outsiders (Watts and Zimmerman, 1978; 1986). The primary goal of this critique is to clarify how administration accounting created and the reasons that have been propelled in scholastic writing to bolster this improvement. Since the field is so expansive, we decided to study†¦show more content†¦Notwithstanding, despite the fact that the all the more pessimistically minded would truly subscribe to this perspective, there has been an extremely emotional upturn in an enthusiasm for moral contemplations by business pioneers and expert business associations part of the way as a consequence of the requests of social orders which have needed to tolerate the expense of tremendous corporate breakdown and the deceitful business exercises of a minority of business experts. Actually the subject has turned into an industry with a few books on it being distributed, a few courses, courses, workshops and addresses gave to the subject, various models declared furthermore, an always expanding number of remarks and verbal confrontations in people in general media †¢ Positive Accounting Theory (PAT) concerned with predicting such actions as the choices of accounting policies by firms how firms will respond to proposed new accounting standard. †¢ PAT uses theory to predict the choices that management will make regarding their choice of accounting policies. †¢ This theory is introduced as a way to merge efficient securities markets with economic consequences †¢ PAT takes the view that firms will conduct themselves in the way that maximizes their own best interests. †¢ Managers do not always do what is best for shareholders, but what will be the most beneficial to their organization. †¢ The choices that an organization makes are dependent on

Essay about Hipaa Violation - 1541 Words

Course Project Rough Draft MGH HIPAA violation case Jennifer Brummage Medical Law and Ethics In the health care business, there are certain standards and laws that have been put in place to protect our patients and their personal health information. When a health care facility fails to protect their patient’s confidential information, the US Government may get involved and facilities may be forced to pay huge sums of money in fines, and risk damaging their reputation. The Health Insurance Portability and Accountability Act (HIPAA) was established in 1996. This Act was put into place in order to improve the efficiency and effectiveness of the health care system. The HIPAA law includes a Privacy†¦show more content†¦According to the complaint that was filed, the employee had removed the folder containing the documents from her bag and placed them in the seat beside her. The documents were not in an envelope and they were bound only by a rubber band. Upon exiting the train, the MGH employee left the documents on the subway train. The documents were never recovered. This incident was later reported to the Office of Civil rights (OCR) by a patient who was informed by the hospital that his medical records had been lost by an employee and left them on a subway train. The One hundred and ninety two patients involved had been patients of the hospitals Infectious Disease outpatient practice, which includes HIV/AIDS patients. The fact that the patients involved in this case were potentially AIDS patients, made the violation that much more serious. Investigators had to take in to account that these people had their medical records lost, and in those records were their phone numbers and addresses and possibly their place of employment. If these documents fell into the wrong hands, the potential for destroying the patients’ lives was very high. Had a person with malicious intent got ahold of their information, they could have harassed the patient and possibly spread their personal information around, which could have had devastating consequences. The Office of Civil Rights began their investigation of Massachusetts General following theShow MoreRelatedHipaa Violation and Prevention1042 Words   |  5 PagesHIPAA Violation and Prevention Many healthcare professionals and organizations have not been following the regulations set forth by HIPAA. Whenever violations of HIPAA’s privacy or security laws occur the organizations responsible must be held accountable resulting in a fine or penalty. Penalties provide incentive for organizations to guarantee patient privacy and security. Recently, certain people have failed to follow through with the laws and restrictions and were forced to accept the penaltyRead MoreHipaa Violations And The Privacy Rule1002 Words   |  5 Pages HIPAA Violations Although HIPAA (Health insurance portability and accountability) is a standard for health care providers nationwide, there are rare instances in which HIPAA is violated. There are a number of ways HIPAA can be violated. HIPPA’s Privacy Rule applies only to covered entities – health plans, health care clearinghouses, and certain health care providers. The rule requires covered entities to obtain satisfactory assurance, in writing, form its business associate that the associateRead MoreHipaa Violations Within The United States1166 Words   |  5 PagesDuring this research, there has been a collection of data that had been connected to the instances of HIPAA violations within the United States. There are various cases that have been reported through patients and employees where very personal medical information has been exposed unlawfully for personal gain. These cases have not only put a company at reputational risk. But these cases can also place a patient and or hea lthcare company in a terrible financial stipulation. This thesis will includeRead MoreHIPAA Minimum Necessary Standard Violations566 Words   |  2 PagesNecessary Standard The HIPAA Rules require that when a HIPAA covered entity a provider, a plan, a clearinghouse or a business associate of a covered entity uses or discloses PHI, or when it requests PHI from another covered entity or business associate, the covered entity or business associate must make reasonable efforts to limit PHI to the minimum necessary to accomplish the intended purpose of the use, disclosure, or request. (Duane Morris LLP , 2013) Under the HIPAA Rules, covered entitiesRead MoreCivil Money Penalty For Hipaa Privacy Rule Violations Essay1639 Words   |  7 PagesMoney Penalty HHS Imposes a $4.3 Million Civil Money Penalty for HIPAA Privacy Rule Violations Summary of the case (introduction) Upon hearing the case on several violated privacy rules of HIPAA Act of 1996 by Cignet Health of Prince George’s County, MD (Cignet), the HHS Office for Civil Rights (OCR) found the accused guilty of breach of privacy. A civil money penalty (CMP) of $4.3 million was imposed on the company due to the violations identified by the Office of Civil Rights. This civil money penaltyRead MoreHow Hipaa Violations Affect the Medical Billing Process1574 Words   |  7 PagesRunning head: HOW HIPAA VIOLATIONS AFFECT THE MEDICAL BILLING How HIPAA Violations Affect the Medical Billing Process Brenda Beaver Axia Of UOP How HIPAA Violations Affect the Medical Billing Process HIPAA confidentiality is important for very patient but for some reasons when they hear someone has HIV or AIDS it gives them the right to talk about it with others which have no reason to know. I will show why it is so important to be sensitive to this type of health conditions. Will examineRead MoreHow Hipaa Violations Affect the Medical Billing Process1652 Words   |  7 PagesHow HIPAA Violations Affect The Medical Billing Process HCR/220 September 23. 2012 How HIPAA Violations Affect The Medical Billing Process HIV and AIDS are two very serious diseases which first came known and reported in the U.S. in 1981. Today it is estimated that 1.7 million people in the U.S. have been infected with HIV since that date 619,000 people have already died from it. The CDC, (Center For Disease Control) estimates that every one in five people living with HIV, are unaware thatRead MoreHealth Insurance Portability and Accountability Act (HIPAA) Privacy Rule Violations 1239 Words   |  5 Pagesfriend tells him to contact his medical malpractice insurance carrier. Has there been a HIPAA violation? Is Dr. Williams subject to criminal prosecution and what penalties could he face? Understanding HIPAA regulations, federal and state laws and violations, then applying them to Dr. Williams’ case provides the answers. The Health Insurance Portability and Accountability Act of 1996 Enactment of HIPAA guaranteed health insurance coverage portability and directing the Department of Health andRead MoreHealth Insurance Portability And Accountability Act1253 Words   |  6 PagesInsurance Portability and Accountability Act, or for short â€Å"HIPAA†. Not only does HIPAA regulate the protection of patient’s health information, but they work to reduce healthcare fraud and abuse, mandate standards for healthcare electronic billing and services, and they provide the ability to transfer health coverage when workers or their families change or lose their job (Health Insurance Portability and Accountability Act, 2014). If HIPAA were inactive, a patient’s health care information could beRead MoreHipaa Privacy Rule : Breach Of Privacy1253 Words   |  6 PagesHIPAA Privacy Rule: Breach of Privacy While HIPAA violation are sometimes unintentional, it should be taken seriously because it is a violation of patient privacy, it can cause a lifetime of embarrassment harm to one’s reputation, and individuals/entities can be fined and jailed for their offense. Regardless, if it is at work or home healthcare professionals should practice legal and ethical behaviors so that they can avoid HIPAA violation. As stated by Flite Harman (2013), â€Å"Too long a coffee

Lady Macbeth Sit Free Essays

Macbeth is walking and talking with friends at the party, and one of Machete’s rinds mention my name. You can see the guilt and discomfort approach his face. If only he could see my face right now. We will write a custom essay sample on Lady Macbeth Sit or any similar topic only for you Order Now When everyone is away I will make sure he gets to see my face one last time! Will make his life so horrible he is going to regret the thought of trying to kill me and my children. Macbeth is luckily distracted by his evil deceiving and conniving wife Lady Macbeth. What Macbeth doesn’t know is that I am watching his every move. And waiting for the perfect time to surprise him! I’m so angered and pained that I m not here on this earth anymore to take care of my children. And to see my children approaching the castle for Macbeth coordination party. I am only curious and confused as to why they would want to attend Machete’s party. I can see my children strolling and pacing the castle as if they are planning something. I have to see what my children are up to before they hurt their selves, someone else or hurt Macbeth. My plan is to distract Macbeth by showing him ghost face and getting my children out of this castle before Macbeth gets a chance to see them. Macbeth is having a nice conversation with his wife in a separate room and I figured this is the perfect time to surprise them. My first plan of action is to scare them by making noises next I want to fluster them. As I approach the room, and whisper Macbeth, Lady Macbeth. The expression on their face is priceless. I can hear Macbeth say what is that, who goes there. He has no clue that is me. And for my finale I will make my appearance. Hi Lady Macbeth and Macbeth. What a wonderful coordination dinner you have here. Banquet is thou? Yes am he Banquet ghost, here to ruin your lives like you ruined mine. Lady Macbeth we have to get out of here now. Oh no there is no way of escaping this. You and your wife will not be able to get away with this. You and Lady Macbeth caused pain and suffering to so many people that now you all must suffer. And for the ultimate finale, finish off Macbeth and Lady Macbeth. Before I could even finish them off my children come storming through the room ready to finish what I started. Startled and surprised to see my ghost, they say in unison â€Å"this is for you dad†. How to cite Lady Macbeth Sit, Papers

Macbeth Evil Question free essay sample

In Macbeth, Shakespeare wished to create a dark and evil world inhabited by malevolent characters who performed dastardly deeds upon one another. The particular use of language, imagery and pathetic fallacy, to an enormous extent, assisted in the creation of a powerfully evil, violent atmosphere which permeated the entire play. We are first introduced to evil in the form of the supernatural. The witches conduct evil for evils sake. It is not for personal gain. Although this supernatural evil cannot be committed by the witches directly, they do exert an influence on the characters, Macbeth in particular, through temptation. The witches are utterly wicked characters, although their dialogue sometimes seems almost comical, like a malevolent nursery rhyme perhaps; Double, double, toil and trouble. The presence of the witches alone is an embodiment of instinctive evil. There is a great deal of violent language present throughout the play. In Act 1, Scene 2, we observe a graphic discussion of battle by the Scottish King and his attendants; till he unseamed him from the nave to thchops and fixed his head upon our battlements. We will write a custom essay sample on Macbeth Evil Question or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Not only does this create a general atmosphere of evil, but it also assists in depicting he character of Macbeth. He is simply bound to be evil Judging by these references. Another strikingly evil character is presented to us in Act 1, Scene 5. Lady Macbeths language serves a similar purpose to that of the Kings attendants. It is especially horrifying coming from a woman. Being the main female character, we expect her to possess an air of femininity but what we perceive puts those assumptions to rest. It is not long before we realize that the power of her evil is in fact greater than that of her husbands. She fears Macbeth is too full of the milk of human kindness and herefore must guide him in order to go ahead with the horrific assassination of King Duncan. To emphasize her point, Lady Macbeth illustrates it with an action she would take on her own flesh and blood had she been stopped while being as determined to succeed as she is now; l would, while it was smiling at my face, have plucked my nipple from his boneless gums, and dashed the brains out. Although this is a metaphor, Shakespeare presented us with an immense perception of evil. Lady Macbeth is a truly magnificent representation of evil, as well as being one of Shakespeares most famous and frightening female characters. In creating an evil atmosphere, Shakespeare used the power of imagery; darkness playing a defining role. The use of dark colours is vital in creating a prevalent sense of evil, notably characters being referred to as Black Hecate along with Nights black angels. The frequent referrals to darkness and night-time heighten the atmosphere of evil. It is always at night-time that the witches show their faces and act as instruments of darkness. The audience automatically know that the witches are the embodiment of evil, temptation, and betrayal. Night-time also serves as the cover for Macbeths crimes as he pleads; Stars, hide your fires! Let not light see my black and deep desires. Lady Macbeth echoes this as she calls on the night for help; Come, thick night, and pall thee in the dunnest smoke of hell, that my keen knife see not the wound it makes. Throughout the play, it is only bright twice Duncans arrival at Inverness and when Macbeth is about to die. Both are events that antagonise Macbeth s evil plot. Shakespeare also reters to blood throughout the play which plays a key role in the morbid tone of Macbeth. The feature of blood assists in showcasing the malignant minds and evil deeds of the characters. After Lady Macbeth becomes a somnambulist, wracked with guilt over what she has done, we see her obsess about the metaphorical blood on her hands, leading to one of Shakespeares most famous lines; Out, damned spot! Out, out, I say. The multiple references of blood aid the powerful vision of evil. Pathetic fallacy plays a part in the continuous aspects of evil. The natural world mimics the real world when Macbeth ruthlessly murders Duncan; Theres husbandry in heaven, their candles are all out. This unnatural darkness symbolises the unnatural killing of a decent, well-liked King. Pathetic fallacies are used to reflect the events that happen during the night of Duncans murder. The unruliness of the night, the strange screams of death heard in the air, the feverous and shaking nature of the earth; these sinister personifications are all symbolic of the evil murder. Mastering the use of language, imagery and pathetic fallacy, Shakespeare presents us with a powerful vision of evil that is demonstrated from the beginning of Macbeth right up until the very end.