Archive for November 2011
“Euthanasia” is a blanket term that can encompass a variety of situations, and many authors use the term to mean different things. For example, some view physician-assisted suicide as a form of voluntary euthanasia, while others treat it as a separate issue. Others may distinguish between “active” euthanasia, or killing and passive euthanasia which would be allowing a patient to die. Because of these different connotations, it is important to be aware of how the term is being used in a given context. Here is an outline of six different degrees of euthanasia as written by Andrew Solomon on May 22, 1995 in The New Yorker: “There are essentially six degrees of euthanasia under discussion in the United States. The most basic is discontinuing artificial life-support systems (ventilators, shunts, etc…) for a patient in an irreversible coma who cannot live without such intervention. The second is discontinuing feeding or hydration for a comatose patient who does not require any other artificial support. The third is withholding (at the patient’s request) treatment that can extend the life of but not cure a severely or terminally ill patient. The fourth is providing pain relief to someone in great pain knowing that the pain medication may hasten the patient’s death. The fifth is giving a patient access means that the patient may use to kill himself in order to escape from severe or terminal illness. The sixth is administering a lethal injection (at the patient’s request) to a patient who is severely or terminally ill. Involuntary euthanasia, which occurs when someone takes it upon himself to “put out of his pain” a patient without that a patient’s explicit knowledge or consent is outside the American dialogue.
This week we will be exploring the controversial topic of euthanasia.
Profitability and viability are not always synonymous. You will discover when learning how to become an accountant that an organization can be profitable every year, but still go bankrupt. How is this possible? Most frequently it is due to the result of rapid growth and poor financial planning. Consider a privately held medical supplies company. Lets look at a theoretical example with a company called Medical Supplies Expanded, whose sales are so good that it constantly needs to expand its inventory on hand. When a company is constantly expanding it requires cash payments to manufacturers well in advance of ultimate cash receipts from customers. So…..assume that Medical Supplies Expanded starts the year with $40,000 in cash, $80,000 of receivables, and $10,000 units of inventory. Receivables are the amounts their customers owe for goods and services that they bought but which have not been paid for yet. It’s inventory units (the medical supply items) are sold for $10 each and they have a cost of $8 yielding a profit of $2 on each unit sold. During January, it collects all of its receivables from the beginning of the year (no bad debts!) thus increasing available cash to $120,000 available, it spends $96,000 on replacement and expansion of inventory (12,000 units acquired at $8 each). No cash is collected yet for sales made in January. This leaves a January month-end cash balance of $24,000.
Everyone at Medical Supplies Expanded is overjoyed because they are making money on each unit sold plus they are collecting 100 percent of their sales on a timely basis. There appears to be unlimited growth potential for increasing sales and profits at Medical Supplies Expanded. This is an ideal situation, and it doesn’t always occur this way. That is why it is important to have a good health care accountant to assess the financial needs of any health care organization.
I am about to give birth to my first baby and my friend who does Kauai massage has promised to massage me after. I thought now would be a good time to look at the benefits of massage after a giving birth.
After Childbirth – Massage is tremendously beneficial after childbirth. In parts of the East is the tradition for a new mother to be cosseted and pampered, and every day for 40 days the local midwife massages her whole body, giving a particularly deep massage to the abdomen. A mother in Borneo told me how comforting it was to receive a massage after childbirth….”It felt as though my whole insides were being pushed back into place.” After a month her stomach was flat, she had no aches and she felt energetic and lively again.
How civilized these traditions seem compared with our won way of life. Every new mother would benefit from a regular massage. It eases the strain of caring for a new baby, and helps relieve the aches from picking up and carrying, reduces nervousness and stress, and above all ensures at least an hour of complete relaxation. This can benefit the rest of your family too, because after the massage the mother will be filled with a sense of well-being. In fact, one of the reasons that I first became interested in massage was because my mother was always in such a wonderful mood after having a massage. Be sure to ask your doctor how soon you can start massaging your abdomen. This area may be rather tender right after child birth so massage with great care. Avoid any movements that are painful and be sure not to massage the scar area after a cesarian.
I am pregnant and I can’t stand looking in the mirror without feeling ugly and depressed about my size. Will things get better? You are not alone in battling with your self-image during pregnancy. For many women, their changing body shape can create very negative feelings. Eating a healthy diet and getting some exercise helps to keep weight gain within expected levels. Exercise will also help to lift your spirits and improve your sense of well-being. There is not set emotion response to pregnancy, but as well as coming to terms with a momentous life and body change you are also under the affect of fluctuating hormones. This affects your moods and may add feelings of negativity. Mild depression in pregnancy is often helped by the reassurance and support from your partner, family and friends. Talking over your fears and concerns with your partner, or other pregnant women at prenatal classes may help to relieve your anxieties-you will probably find that other pregnant women are having the same feelings.
Prenatal depression is now recognized as having a negative effect on pregnancy and birth outcomes, so if you suspect that you may be depressed, consult your midwife or doctor. He or she may refer you to seek support through your community health department, church or hospital plan. Hospitals and clinics often have classes for expectant mothers who feel they may be at risk for depression and postpartum depression.
There is a link between not putting on enough weight in pregnancy and low birth weight babies. If you gain too much weight, you are more likely to suffer from high blood pressure, diabetes, backaches, varicose veins, fatigue, shortness of breath and to have a large baby. The recommended weight gain in pregnancy depends on your pre-pregnancy weight. If your BMI was less then 19.8 you should aim for a gain of between 28-40 pounds. If your BMI was between 19.8-26 you should aim for 25-35 pounds and anything above 26 you should aim for 15-25 pounds.
Today’s health care system, with its many different types of health care organizations, is extremely complex. The science of health care is complex, the physical maintenance of the facilities is complex, the interactions and human behaviors within the organizations are complex, and so too are the financial and accounting requirements. The complexity of today’s environments has resulted in the spread of accounting and financial management to all areas within a health care organizations. Accounting and management is no longer the sole purview of the finance department. Nurse managers are being held responsible for the financial management of their units, pharmacy directors are making significant financial management decisions on a daily basis, operating room mangers must maintain efficient utilization rates and keep patients flowing through the OR to maintain the financial health of the organization. If you are interested in learning more about how to become an accountant, or maybe you would just benefit from taking a couple of accounting classes to compliment your health care degree. To be successful, health are managers and executives (regardless of what specific area within a health care organization they lead) must all have a firm understanding of accounting and financial management. It is clear that not everyone will become the Chief financial officer, but everyone is making financial decisions and needs to be able to communicate effectively with financial managers.
The complexity of today’s health care system has brought with it a need for all managers and executives to have a solid understanding of accounting. It is known that knowledge of accounting is beneficial regardless of a person’s primary focus within the health care system.
