December 21, 2019

a. Will the correction of this omission affect the amount of medical expenses Dan can deduct? Explain. b. Would it matter if Dan were employed rather than self-employed? Explain.

Ch10 DISCUSSION QUESTIONS 1. LO.1, 2 Dan, a self-employed individual taxpayer, prepared his own income tax return for the past year and has asked you to check it for accuracy. Your review indicates that Dan failed to claim certain business entertainment expenses. a. Will the correction of this omission affect the amount of medical expenses Dan can deduct? Explain. b. Would it matter if Dan were employed rather than self-employed? Explain. 2. LO.2 Barbara incurred the following expenses during the year: $840 dues at a health club she joined at the suggestion of her physician to improve her general physical condition, $240 for multiple vitamins and antioxidant vitamins, $500 for a smoking cessation program, $240 for nonprescription nicotine gum, $600 for insulin, and $7,200 for funeral expenses for her mother who passed away in June. Which of these expenses may be included in computing the medical expense deduction? 3. LO.2 Joe was in an accident and required cosmetic surgery for injuries to his nose. He also had the doctor do additional surgery to reshape his chin, which had not been injured. Will the cosmetic surgery to Joe’s nose qualify as a medical expense? Will the cosmetic surgery to Joe’s chin qualify as a medical expense? Explain. 4. LO.2, 9 Jerry and Ernie are comparing their tax situations. Both are paying all of the nursing home expenses of their parents. Jerry can include the expenses in computing his medical expense deduction, but Ernie cannot. What explanation can you offer for the difference? 5. LO.2 During the current year, Pauline and her three dependent children had annual physical exams, which cost $750, and dental checkups for all four of them, which cost $420. In addition, Pauline paid $800 for medically supervised treatments to enable her to stop smoking. After she stopped smoking, she began to gain weight and incurred $1,200 in costs for a medically supervised weight loss program. Which of these expenses qualify for the medical expense deduction? 6. LO.2 Caroyl incurred $8,700 of medical expenses in November 2013. On December 5, the clinic where she was treated mailed her the insurance claim form it had prepared for her with a suggestion that she sign and return the form immediately to receive her reimbursement from the insurance company by December 31. What tax issues should Caroyl consider in deciding whether to sign and return the form in December 2013 or January 2014? 7. LO.2 David, a sole proprietor of a bookstore, pays a $7,500 premium for medical insurance for him and his family. Joan, an employee of a small firm that doesn’t provide her with medical insurance, pays medical insurance premiums of $8,000 for herself. How does the tax treatment differ for David and Joan? 8. LO.2 Arturo, a calendar year taxpayer, paid $16,000 in medical expenses and sustained a $20,000 casualty loss in 2013. He expects $12,000 of the medical expenses and $14,000 of the casualty loss to be reimbursed by insurance companies in 2014. Before considering any limitations on these deductions, how much can Arturo include in determining his itemized deductions for 2013? 9. LO.2 Hubert, a self-employed taxpayer, is married and has two children. He has asked you to explain the tax and nontax advantages of creating a Health Savings Account (HSA) for him and his family. 10. LO.2 A local ophthalmologist’s advertising campaign included a certificate for free LASIK eye surgery for the lucky winner of a drawing. Ahmad held the winning ticket, which was drawn in December 2012. Ahmad had no vision problems and was uncertain what he should do with the prize. In February 2013, Ahmad’s daughter, who lives with his former wife, was diagnosed with a vision problem that could be treated with either prescription glasses or LASIK surgery. The divorce decree requires that Ahmad pay for all medical expenses incurred for his daughter. Identify the relevant tax issues for Ahmad. 11. LO.3 In 2013, a state issued checks to homeowners as a rebate of property taxes. Funds for the rebate were available because of unexpectedly high state tax revenues due to a new law that legalized gambling in the state. In December 2013, Edward received a $290 rebate check from the state. In January 2014, he returned the check to the governor because he thought it was improper for the state to spend the money in this manner. Edward, a dedicated opponent of gambling and other “games of chance,” attached a letter to the governor indicating his desire to have the $290 spent on a campaign to educate youth about the financial and nonfinancial dangers of gambling. List some of the tax issues relevant to Edward’s situation. 12. LO.5, 9 Diane owns a principal residence in Georgia, a townhouse in San Francisco, and a yacht in Cape Cod. All of the properties have mortgages on which Diane pays interest. What are the limitations on Diane’s mortgage interest deduction? What strategy should Diane consider to maximize her mortgage interest deduction? 13. LO.5, 9 Mason Gregg’s car was destroyed by a flood. Unfortunately, his insurance had lapsed two days before he incurred the loss. Mason uses his car for both business and personal use. Mason, who is self-employed, does not have adequate savings to replace the car and must borrow money to purchase a new car. He is considering taking out a home equity loan, at a 5% interest rate, to obtain funds for the purchase. Margaret, his wife, would prefer not to do so because they paid off their mortgage recently and she does not want to incur any obligations related to their home. She would prefer to sell some of their stock in Bluebird, Inc., to raise funds to purchase the new car. Mason does not want to sell the stock because it has declined in value since they purchased it and he is convinced that its price will increase in the next two years. Mason has suggested that they obtain conventional financing for the purchase from their bank, which charges 7% interest on car loans. Identify the tax issues related to each of the three alternatives Mason and Margaret are considering. 14. LO.5 Commercial Bank has initiated an advertising campaign that encourages customers to take out home equity loans to pay for purchases of automobiles. Are there any tax advantages related to this type of borrowing? Explain. 15. LO.5 Thomas purchased a personal residence from Rachel. To sell the residence, Rachel agreed to pay $5,500 in points related to Thomas’s mortgage. Discuss the deductibility of the points.
December 21, 2019

Explain the impact of the economics of providing care to patients from the organization’s point of view.

Application: The Impact of the Affordable Care Act on North Carolina’s Uninsured Population Although there is often political pressure to create programs that increase access to services, these programs often are unfunded mandates. The expansion of insurance coverage is directly linked to health care costs, and controlling these costs presents a tremendous challenge. This week’s readings present information on cost evaluation; potential trade-offs related to cost, quality, and access; and financial and economic principles that apply to cost evaluation in delivering health care services. An example of the difficulty of addressing these competing interests can be seen in a case study concerning “The Impact of the Affordable Care Act on North Carolina’s Uninsured Population”. This Assignment focuses on ethical, financial, and quality of care aspects surrounding the issue. To prepare: Read the case study about “The Impact of the Affordable Care Act on North Carolina’s Uninsured Population” on pages 202–203 in Health policy and politics: A nurse’s guide (Laureate Education, Inc., custom ed.). Reflect on what you have learned from the readings and media segments about health care financing as you read the case study. To complete this Assignment, write a 3- to 5-page paper that addresses the following: Explain the impact of the Affordable Care act on the population that it affected. Explain the impact of the economics of providing care to patients from the organization’s point of view. How will patients be affected in relationship to cost of treatment, quality of treatment, and access to treatment? What are the ethical implications of this act for both the organization and the patients? This Assignment is due by Day 7 of Week 5. References: Knickman, J. R., & Kovner, A. R. (Eds.). (2015). Health care delivery in the united states (11th ed.). New York, NY: Springer Publishing. Chapter 7, “Health and Behavior” (pp. 119-144) This chapter discusses the role of behavior on health and describes behavioral risk factors and potential community-based interventions. Backer, E. L., Geske, J. A., McIlvain, H. E., Dodendorf, D. M., & Minier, W. C. (2005). Improving female preventive health care delivery through practice change: An Every Woman Matters study. Journal of the American Board of Family Practice, 18(5), 401–408. Retrieved from the Walden Library databases. This article informs the Assignment as an example of a health program that was not successful. You will conduct additional research on this topic to determine current advocacy programs that have been more effective. Hancock, C., & Cooper, K. (2011). A global initiative to tackle chronic disease by changing lifestyles. Primary Health Care, 21(4), 24–26. Retrieved from the Walden Library databases. This article details the efforts of the C3 Collaborating for Health charity. In particular, C3 focuses on minimizing the risk factors of poor dieting, smoking, and low physical activity. Schwartz, S. M., Ireland, C., Strecher, V., Nakao, D., Wang, C., & Juarez, D. (2010). The economic value of a wellness and disease prevention program. Population Health Management, 13(6), 309–317. Retrieved from the Walden Library databases. The authors of this article detail a study that sought to determine the economic consequences of a disease prevention program conducted by the Hawaii Medical Service Association. Tengland, P. (2010). Health promotion and disease prevention: Logically different conceptions? Health Care Analysis, 18(4), 323–341. Retrieved from the Walden Library databases. This article investigates the differences and causal connections between health promotion and disease prevention. Walden University M.S. in Nursing Formative Evaluation Criteria for Applications and Formal Papers Categories and Criteria Points QUALITY OF WORK SUBMITTED – 35 Possible Points 1. The extent to which work meets the assigned criteria and work reflects graduate level critical and analytic thinking (0-30 Points) Assignment exceeds expectations. All topics are addressed with a minimum of 75% containing exceptional breadth and depth about each of the assignment topics. 25-30 Assignment meets expectations. All topics are addressed with a minimum of 50% containing good breadth and depth about each of the assignment topics. 20-24 Assignment meets most of the expectations. One required topic is either not addressed or inadequately addressed. 16-19 Assignment superficially meets some of the expectations. Two or more required topics are either not addressed or inadequately addressed. 0-15 2. Purpose of the paper is clear (0-5 Points) A clear and comprehensive purpose statement is provided which delineates all required criteria. 5 Purpose of the assignment is stated, yet is brief and not descriptive. 4 Purpose of the assignment is vague. 1-3 No purpose statement was provided. 0 ASSIMILATION AND SYNTHESIS OF IDEAS – 50 Possible Points The extent to which the work reflects the student’s ability to- 1. Understand and interpret the assignment’s key concepts (0-10 Points) Demonstrates the ability to critically appraise and intellectually explore key concepts. 9-10 Demonstrates a clear understanding of key concepts. 8 Shows some degree of understanding of key concepts. 5-7 Shows a lack of understanding of key concepts, deviates from topics. 0-4 2. Apply and integrate material in course resources (i.e. video, required readings, and textbook) and credible outside resources (0-20 Points) Demonstrates and applies exceptionalsupport of major points and integrates 2 or more credible outside sources, in addition to 3-4 course resources to support point of view. 15-20 Integrates specific information from 1 credible outside resource and 3 to 4 course resources to support major points and point of view. 10-14 Minimally includes and integrates specific information from 2-3 resources to support major points and point of view. 3-9 Includes and integrates specific information from 0 to 1 resource to support major points and point of view. 0-2 3. Synthesize (combines various components or different ideas into a new whole) material in course resources (i.e. video, required readings, and textbook) by comparing different points of view and highlighting similarities, differences, and connections. (0-20 Points) Synthesizes and justifies (defends, explains, validates, confirms) information gleaned from sources to support major points presented. Applies meaning to the field of advanced nursing practice. 18-20 Summarizes information gleaned from sources to support major points, but does not synthesize. 16-17 Identifies but does not interpret or apply concepts, and/or strategies correctly; ideas unclear and/or underdeveloped. 14-15 Rarely or does not interpret, apply, and synthesize concepts, and/or strategies. 0-13
December 21, 2019

Describe how two practitioners can bring these separate theories together to provide meaningful patient care.

Locate one nursing theory and one non-nursing theory. Describe how two practitioners can bring these separate theories together to provide meaningful patient care. Be very specific when you demonstrate how the two practitioners looking at a patient from differing theories bring meaningful care to a patient
December 21, 2019

How can this theory be used in your current practice area (education, executive, advanced clinical practice, informatics, or healthcare policy)?

Week 8 discussion Course Reflection and Future Application Throughout the discussions occurring within NR501, a common element has been application of theory. In this our last discussion regarding theory, it is time to focus on you and your capstone experience (yes, it is never too early consider this major project!). While it is too early to identify your project, lets consider on your future practice area as this is the setting your project will occur in. Based upon your self-reflection and use of nursing theory within the discussions and assignments, select ONE nursing theory that you prefer and answer the following questions: 1. Why do you prefer the nursing theory you selected? 2. How can this theory be used in your current practice area (education, executive, advanced clinical practice, informatics, or healthcare policy)? 3. How can this theory be used in your future practice area (education, executive advanced clinical practice, informatics or healthcare policy)? Week 8 discussion Course Reflection and Future ApplicationThroughout the discussions occurring within NR501, a common element has been application of theory. In this our last discussion regarding theory, it is time to focus on you and your capstone experience (yes, it is never too early consider this major project!). While it is too early to identify your project, lets consider on your future practice area as this is the setting your project will occur in.Based upon your self-reflection and use of nursing theory within the discussions and assignments, select ONE nursing theory that you prefer and answer the following questions:1. Why do you prefer the nursing theory you selected?2. How can this theory be used in your current practice area (education, executive, advanced clinical practice, informatics, or healthcare policy)?3. How can this theory be used in your future practice area (education, executive advanced clinical practice, informatics or healthcare policy)?
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