money among and between individuals, businesses and government.
Financial services are concerned with the duties of the financial manager.
Financial managers actively manage the financial affairs of many types of business-financial and nonfinancial, private and public, for-profit and not-for-profit.
In partnerships, a partner can readily transfer his/her wealth to other partners.
established by the chief executive officer.
personal assets, can be taken to satisfy creditors.
all partners' liabilities are limited to their investment in the partnership. the liability protection does not protect partners from their own individual acts of malpractice.Topic: Legal Form of Organization Question Status: Previous Edition 10) The president or chief executive officer is elected by the firm's stockholders and has ultimate authority to guide corporate affairs and make general policy. Answer: TRUE Topic: 4 . Answer: FALSE Topic: Corporate Governance Question Status: Previous Edition 11) In limited partnerships. Answer: FALSE Topic: Legal Form of Organization Question Status: Previous Edition 12) In limited liability partnerships.
Answer: FALSE Topic: Managerial Finance Functions Question Status: Previous Edition 15) In large companies. Answer: FALSE Topic: 5 . extending credit. Answer: TRUE Topic: Managerial Finance Functions Question Status: Previous Edition 14) The financial analyst administers the firm's credit policy by analyzing or managing the evaluation of credit applications.Legal Form of Organization Question Status: Previous Edition 13) The capital expenditures analyst/manager is responsible for the evaluation and recommendation of proposed asset investments and may be involved in the financial aspects of implementation of approved investments. and monitoring and collecting accounts receivable. the project finance manager is responsible for coordinating the assets and liabilities of the employees' pension fund.
stockholders receive all of the organizational benefits of a corporation and the tax advantages of a partnership.Managerial Finance Functions Question Status: Previous Edition 16) In S corporations. but lose certain tax advantages related to pension plans that are available to traditional corporations. Answer: TRUE Topic: Legal Form of Organization Question Status: Previous Edition 6 .
17) Unlike an S corporation. Answer: TRUE Topic: Legal Form of Organization Question Status: Previous Edition 19) The part of finance concerned with design and delivery of advice and financial products to individuals. B) Financial Manager. business. residents can own limited liability corporation shares.S. and corporations. and government is called A) Managerial Finance. C) 7 . all partners have limited liability with regard to the businessthey are not personally liable for other partners' malpracticeand the limited liability partnership is taxed as partnership. the limited liability corporation (LLC) can own more than 80 percent of another corporation. or non-U. partnerships. Answer: TRUE Topic: Legal Form of Organization Question Status: Previous Edition 18) In limited liability partnership.
D) none of the above. cash management. Answer: C Topic: Managerial Finance Functions Question Status: Previous Edition 20) Managerial finance A) involves tasks such as budgeting. and funds procurement. D) devotes the majority of its attention to the collection and presentation of financial data.Financial Services. B) involves the design and delivery of advice and financial products. C) recognizes funds on an accrual basis. financial forecasting. Answer: A Topic: Managerial Finance Functions Question Status: Previous Edition 21) 8 .
Answer: C Topic: Finance Defined Question Status: Previous Edition 22) Financial service A) is concerned with the duties of the financial manager. distribution. C) the art and science of managing money. Answer: 9 . B) involves the design and delivery of advice and financial products. B) the science of the production. and consumption of wealth.Finance can be defined as A) the system of debits and credits. D) handles accounting activities related to data processing. D) the art of merchandising products and services. C) provides guidelines for the efficient operation of the business.
D) personal financial planning. B) real estate and insurance. Answer: C Topic: Career Opportunities Question Status: Previous Edition 24) Which of the following is a career opportunity in managerial finance? A) Investment. B) 10 .B Topic: Career Opportunities Question Status: Previous Edition 23) Career opportunities in financial services include all of the following EXCEPT A) investments. C) capital expenditures management.
D) Limited partnership. B) Partnerships. C) Capital expenditures Management. C) Corporations.Real Estate and Insurance. D) Personal Financial Planning. Answer: C Topic: Career Opportunities Question Status: Previous Edition 25) Which of the following legal forms of organization is most expensive to organize? A) Sole proprietorships. Answer: C Topic: Legal Form of Organization Question Status: 11 .
C) Limited partnership. Answer: D Topic: Legal Form of Organization Question Status: Previous Edition 27) Under which of the following legal forms of organization. D) 12 .Previous Edition 26) Which of the following legal forms of organization's income is NOT taxed under individual income tax rate? A) Sole proprietorships. B) Partnerships. C) Limited partnership. B) Partnerships. D) Corporation. is ownership readily transferable? A) Sole proprietorships.
Answer: D Topic: Legal Form of Organization Question Status: Previous Edition 13 .Corporation.
28) The true owner(s) of the corporation is (are) the ________. A) board of directors B) chief executive officer C) stockholders D) creditors Answer: C Topic: Corporate Governance Question Status: Previous Edition 29) The ________ has/have the ultimate responsibility in guiding corporate affairs and carrying out policies. A) board of directors B) chief executive officer C) stockholders D) creditors 14 .
A) board of directors B) chief executive officer C) stockholders D) creditors Answer: B Topic: Corporate Governance Question Status: Previous Edition 31) In a corporation. B) 15 . the members of the board of directors are elected by the A) chief executive officer.A Topic: Corporate Governance Question Status: Previous Edition 30) The responsibility for managing day-to-day operations and carrying out corporate policies belongs to the ________.
creditors. A) Financial Services B) Financial Manager C) Managerial Finance D) None of the above Answer: C Topic: Role of Financial Manager Question Status: 16 . Answer: C Topic: Corporate Governance Question Status: Previous Edition 32) ________ is concerned with the duties of the financial manager in the business firm. D) employees. C) stockholders.
C) access to capital markets.33) About 75 percent of all business firms are A) sole proprietorships. D) S-corporations. Answer: A Topic: Legal Form of Organization Question Status: Previous Edition 34) A major weakness of a partnership is A) limited liability. B) difficulty liquidating or transferring ownership. C) corporations. 18 . B) partnerships. D) low organizational costs.
D) readily transferable ownership. C) low organization costs.B Topic: Legal Form of Organization Question Status: Previous Edition 35) All of the following are key strengths of a corporation EXCEPT A) access to capital markets. B) 19 . B) limited liability. Answer: C Topic: Legal Form of Organization Question Status: Previous Edition 36) Which of the following legal forms of organization is characterized by limited liability? A) Sole proprietorship.
Partnership. C) Corporation. B) partnership. C) D) S-corporation. Answer: C Topic: Legal Form of Organization Question Status: 20 . D) Professional partnership. Answer: C Topic: Legal Form of Organization Question Status: Previous Edition 37) The dominant form of organization with respect to receipts and net profits is the A) sole proprietorship. corporation.
make and be party to contracts. Answer: C Topic: Legal Form of Organization Question Status: Previous Edition 39) The ________ is responsible for evaluating and recommending proposed asset investments. and acquire property in its own name is A) a sole proprietorship. C) a corporation. B) a partnership. D) a professional partnership.38) A "legal entity" which can sue and be sued. A) Financial Analyst B) Credit Analyst C) Pension Fund Manager D) 22 .
A) limited partnership B) S-corporation C) partnership D) limited liability partnership Answer: D Topic: Legal Form of Organization Question Status: Previous Edition Learning Goal 2: 23 .Capital Expenditures Analyst Answer: D Topic: Managerial Finance Functions Question Status: Previous Edition 40) In a(n) ________. They are not personally liable for the malpractice of other owners. owners have limited liability with regard to the business.
data processing. Answer: TRUE Topic: Fundamental Concepts Question Status: 24 . the inflow and outflow of cash. such as tax management. 1) Marginal analysis states that financial decisions should be made and actions taken only when added benefits exceeds added costs.Describe the managerial finance function and its relationship to economics and accounting. and cost and financial accounting. Answer: TRUE Topic: Managerial Finance Functions Question Status: Previous Edition 3) The financial manager places primary emphasis on cash flows. Answer: TRUE Topic: Fundamental Concepts Question Status: Previous Edition 2) The corporate controller typically handles the accounting activities.
Answer: TRUE Topic: Accounting Concepts Question Status: Previous Edition 7) The accountant evaluates financial statements. Answer: FALSE Topic: Managerial Finance Functions Question Status: Previous Edition 6) The accrual method recognizes revenue at the point of sale and recognizes expenses when incurred. business. and government. and makes decisions based on 26 .4) Managerial finance is concerned with design and delivery of advice and financial products to individuals. Answer: FALSE Topic: Managerial Finance Functions Question Status: Previous Edition 5) The corporate treasurer typically handles the both cost accounting and financial accounting. develops additional data.
financial accounting. such as corporate accounting. making capital expenditure decisions. the pension fund. Answer: FALSE Topic: Managerial Finance Functions Question Status: Previous Edition 9) The corporate controller is the officer responsible for the firm's financial activities such as financial planning and fund raising. Answer: FALSE Topic: Managerial Finance Functions Question Status: Previous Edition 10) High cash flow is generally associated with a higher share price whereas higher risk tends to result in a 27 . and cost accounting. Answer: FALSE Topic: Accounting Concepts Question Status: Previous Edition 8) The corporate treasurer is the officer responsible for the firm's accounting activities. and foreign exchange.his or her assessment of the associated returns and risks. and managing cash. credit. tax management.
Answer: TRUE Topic: Managerial Finance Functions Question Status: Previous Edition 28 .lower share price. Answer: TRUE Topic: Fundamental Concepts Question Status: Previous Edition 11) The corporate treasurer's focus tends to be more external. while the controller's focus is more internal.
12) The financial manager prepares financial statements that recognize revenue at the point of sale and expenses when incurred. Answer: FALSE Topic: Role of Financial Manager Question Status: Previous Edition 13) Using certain standardized and generally accepted principles. the accountant prepares financial statements that recognize revenue at the point of sale and expenses when incurred. Answer: TRUE Topic: Accounting Concepts Question Status: Previous Edition 14) The financial manager must look beyond financial statements to obtain insight into developing or existing problems since the accrual accounting data do not fully describe the circumstances of a firm. Answer: TRUE Topic: Role of Financial Manager Question Status: Previous Edition 29 .
C) recognizes funds on an accrual basis. 30 . financial forecasting. Answer: A Topic: Managerial Finance Functions Question Status: Previous Edition 16) The treasurer is commonly responsible for A) taxes. C) making capital expenditures. B) data processing. cash management. B) involves the design and delivery of advice and financial products. and funds procurement. D) cost accounting. D) devotes the majority of its attention to the collection and presentation of financial data.15) Managerial finance A) involves tasks such as budgeting.
C Topic: Managerial Finance Functions Question Status: Previous Edition 17) The controller is commonly responsible for A) managing cash. Answer: B Topic: Managerial Finance Functions Question Status: Previous Edition 31 . B) financial accounting. C) managing credit activities. D) financial planning.
C) an accrual basis. D) planning cash flows. 32 . Answer: C Topic: Accounting Concepts Question Status: Previous Edition 19) The accountant recognizes revenues and expenses on A) a cash basis. B) a revenue basis.18) The accountant's primary function is A) evaluating the financial statements. B) making decisions based on financial data. D) an expense basis. C) the collection and presentation of financial data.
accounting principles. Answer: B Topic: Role of Financial Manager Question Status: Previous Edition 21) The financial manager is interested in the cash inflows and outflows of the firm. B) the actual inflows and outflows of cash. generally accepted. rather than the accounting data. C) the standardized. D) the revenue method. in order to ensure A) profitability. B) 33 .C Topic: Accounting Concepts Question Status: Previous Edition 20) The financial manager recognizes revenues and expenses utilizing A) the accrual method.
C) the ability to acquire new assets. B) ensuring accounts payable are paid on time. Answer: D Topic: Accounting Concepts Question Status: 34 . C) preparing the monthly income statement. D) solvency. D) analyzing the mix of current to fixed assets. Answer: D Topic: Role of Financial Manager Question Status: Previous Edition 22) The accountant may be responsible for any of the following EXCEPT A) processing purchase orders and invoices.the ability to pay dividends.
C) profit-maximizing strategies. 36 . E) all of the above.23) Economic theories that the financial manager must be able to utilize for efficient business operations. B) the liquidity trap. include A) supply-and-demand analysis. D) price theory. B) marginal analysis. C) the crowding out effect. Answer: E Topic: Fundamental Concepts Question Status: Previous Edition 24) The primary economic principle used in managerial finance is A) supply and demand.
respectively.000. respectively. respectively.000.000 and $10. Although the firm paid in full for the merchandise during the year.000. it has yet to collect at year end from the customer. Answer: D Topic: Fundamental Concepts Question Status: Previous Edition 25) Johnson. D) $3. The net profit and cash flow from this sale for the year are A) $3.000. B) $3.000 and -$3. respectively.000 and $7. Inc.000 of merchandise purchased during the year at a total cost of $7.000 and -$7. C) $7.D) marginal analysis. Answer: B Topic: Fundamental Concepts Question Status: Previous Edition 37 .000. has just ended the calendar year making a sale in the amount of $10.
000 of merchandise purchased during the year at a total cost of $112. Although the firm paid in full for the merchandise during the year. respectively. respectively.500.500 and -$150. D) $150. C) $37. respectively.500. Answer: C Topic: Fundamental Concepts Question Status: Previous Edition 38 .500 and -$112. it has yet to collect at year end from the customer.000. B) $37.000 and $112.26) A firm has just ended its calendar year making a sale in the amount of $150.500. The net profit and cash flow from this sale for the year are A) $0 and $150. respectively.000.
B) cash flow. C) avoid insolvency. 39 . D) control expenses. Answer: B Topic: Role of Financial Manager Question Status: Previous Edition 28) By concentrating on cash flows within the firm the financial manager should be able to A) prepare tax returns. D) profit incentives. C) organization charts. B) speak authoritatively to stockholders.27) The primary emphasis of the financial manager is the use of A) accrued earnings.
C Topic: Role of Financial Manager Question Status: Previous Edition 29) The officer responsible for the firm's financial activities such as financial planning and fund raising. Answer: A Topic: Managerial Finance Functions Question Status: Previous Edition 30) Marginal analysis states that financial decisions should be made and actions taken only when A) demand equals supply. making capital expenditure decisions. and foreign exchange is A) treasurer. D) none of the above. and managing cash. 40 . B) C) foreign exchange manager. the pension fund. controller. credit.
controller. tax management. Answer: C Topic: Fundamental Concepts Question Status: Previous Edition 31) The officer responsible for the firm's accounting activities. and cost accounting is the A) treasurer. D) none of the above. Answer: B Topic: 41 . C) added benefits exceed added costs.B) benefits equal costs. such as corporate accounting. D) added benefits are greater than zero. B) C) foreign exchange manager. financial accounting.
Managerial Finance Functions Question Status: Previous Edition 42 .
it has yet to collect at year end from the customer. C) inability to receive credit. B) lack of cash flow.500. The possible problem this firm may face is A) low profitability. 1) When considering each financial decision alternative or possible action in terms of its impact on the share price of the firm's stock.32) A firm has just ended its calendar year making a sale in the amount of $200. D) high leverage. Answer: FALSE Topic: 43 . Although the firm paid in full for the merchandise during the year. financial managers should accept only those actions that are expected to increase the firm's profitability. Answer: B Topic: Fundamental Concepts Question Status: Previous Edition Learning Goal 3: Identify the primary activities of the financial manager.000 of merchandise purchased during the year at a total cost of $150.
Goal of the Firm Question Status: Previous Edition 2) Financial analysis and planning is concerned with analyzing the mix of assets and liabilities. C) 44 . B) the presentation of financial statements. Answer: FALSE Topic: Managerial Finance Functions Question Status: Previous Edition 3) Financing decisions deal with the left-hand side of the firm's balance sheet and involve the most appropriate mix of current and fixed assets. Answer: FALSE Topic: Managerial Finance Functions Question Status: Previous Edition 4) The key role of the financial manager is A) decision making.
D) making investment decisions. C) managing financial accounting. B) financial analysis and planning. Answer: C Topic: Role of Financial Manager Question Status: Previous Edition 45 . Answer: A Topic: Role of Financial Manager Question Status: Previous Edition 5) The key activities of the financial manager include all of the following EXCEPT A) making financing decisions.the preparation of data for future evaluation. D) the collection of financial data.
D) 47 .6) Included in the primary activities of the financial manager are A) financial analysis and planning. D) analyzing and planning cash flows. Answer: E Topic: Role of Financial Manager Question Status: Previous Edition 7) The financial manager may be responsible for any of the following EXCEPT A) monitoring of quarterly tax payments. E) all of the above. C) determining whether to accept or reject a capital asset acquisition. B) making investment decisions. C) making financing decisions. B) analyzing budget and performance reports.
Answer: D Topic: Managerial Finance Functions Question Status: Previous Edition 9) Making financing decisions includes all of the following EXCEPT A) 48 . Answer: A Topic: Role of Financial Manager Question Status: Previous Edition 8) Making investment decisions includes all of the following EXCEPT A) inventory. D) notes payable.analyzing the effects of more debt on the firm's capital structure. B) fixed assets. C) accounts receivable.
B) deciding which individual short-term sources are best at a given point in time.determining the appropriate mix of short-term and long-term financing. D) notes payable. Answer: C Topic: Managerial Finance Functions Question Status: Previous Edition 10) Managing the firm's assets includes all of the following EXCEPT A) inventory. C) analyzing quarterly budget and performance reports. B) fixed assets. C) accounts receivable. D) deciding which individual long-term sources are best at a given point in time. Answer: D Topic: 49 .
Managerial Finance Functions Question Status: Previous Edition 50 .
C) cash. D) analyzing the effects of more debt on the firm's capital structure. 51 .11) Managing the firm's liabilities includes all of the following EXCEPT A) accruals. C) determining whether to accept or reject a capital asset acquisition. B) notes payable. B) analyzing quarterly budget and performance reports. Answer: C Topic: Managerial Finance Functions Question Status: Previous Edition 12) The financial manager may be responsible for any of the following EXCEPT A) keeping track of quarterly tax payments. D) accounts payable.
D) determining the additional financing needs.A Topic: Role of Financial Manager Question Status: Previous Edition 13) Financial analysis and planning involve all of the following EXCEPT A) transforming data into a form that can be used to monitor the firm's financial position. Answer: C Topic: Managerial Finance Functions Question Status: Previous Edition 14) The financial manager's investment decisions determine A) both the mix and the type of assets found on the firm's balance sheet. C) controlling the data processing activities. B) 52 . B) evaluating the need for increased or reduced productive capacity.
D) both the mix and the type of short-term and long-term financing. but not the type of financing utilized. the financial manager is concerned with A) the mix and type of assets. B) the type of financing utilized. the type of financing utilized. but not the mix and type of assets. and analysis in order to monitor the financial condition. Answer: A Topic: Managerial Finance Functions Question Status: Previous Edition 15) In planning and managing the requirements of the firm. allowing someone else to plan the level of current assets required. C) both the mix and the type of assets and liabilities found on the firm's balance sheet. Answer: D Topic: Managerial Finance Functions Question Status: 53 .both the mix and the type of liabilities found on the firm's balance sheet. C) the acquisition of fixed assets. D) the mix and type of assets.
and the agency issue. C) both the mix and the type of assets and liabilities found on the firm's balance sheet. B) the most appropriate mix of short-term and long-term financing. the role of ethics. Answer: B Topic: Managerial Finance Functions Question Status: Previous Edition Learning Goal 4: Explain the goal of the firm.16) The financial manager's financing decisions determine A) both the mix and the type of assets found on the firm's balance sheet. D) the proportion of the firm's earnings to be paid as dividend. Answer: TRUE Topic: The Role of Ethics 55 . 1) The goal of ethics is to motivate business and market participants to adhere to both the letter and the spirit of laws and regulations in all aspects of business and professional practice. corporate governance.
Answer: TRUE Topic: Fundamental Concepts Question Status: Previous Edition 3) Dividend payments change directly with changes in earnings per share. Answer: TRUE Topic: Goal of the Firm Question Status: 56 .Question Status: Previous Edition 2) To achieve the goal of profit maximization for each alternative being considered. Answer: FALSE Topic: Fundamental Concepts Question Status: Previous Edition 4) The wealth of corporate owners is measured by the share price of the stock. the financial manager would select the one that is expected to result in the highest monetary return.
does not directly consider cash flows. and ignores risk. which represents the wealth of the owners in the firm. Answer: TRUE Topic: Goal of the Firm Question Status: Previous Edition 57 .Previous Edition 5) Risk and the magnitude and timing of cash flows are the key determinants of share price. Answer: TRUE Topic: Fundamental Concepts Question Status: Previous Edition 6) A high earnings per share (EPS) does not necessarily translate into a high stock price. Answer: TRUE Topic: Fundamental Concepts Question Status: Previous Edition 7) The profit maximization goal ignores the timing of returns.
Answer: FALSE Topic: Goal of the Firm Question Status: Previous Edition 58 .8) When considering each financial decision alternative or possible action in terms of its impact on the share price of the firm's stock. Answer: FALSE Topic: Goal of the Firm Question Status: Previous Edition 10) Stockholders expect to earn higher rates of return on investments of lower risk and lower rates of return on investments of higher risk. Answer: TRUE Topic: Goal of the Firm Question Status: Previous Edition 9) An increase in firm risk tends to result in a higher share price since the stockholder must be compensated for the greater risk. financial managers should accept only those actions that are expected to maximize shareholder value.
Answer: TRUE Topic: Agency Issue Question Status: Previous Edition 12) Agents of corporate owners are themselves owners of the firm and have been elected by all the corporate owners to represent them in decision-making and management of the firm.11) The likelihood that managers may place personal goals ahead of corporate goals is called the agency problem. Answer: FALSE Topic: Agency Issue Question Status: Previous Edition 13) The agency problem occurs when the firm selects an ineffective marketing advertising and PR firm to represent them. Answer: FALSE Topic: Agency Issue Question Status: Previous Edition 59 .
14) Market forces and incurring agency costs such as bonding and insurance help to prevent or minimize agency problems. Answer: TRUE Topic: Financial Institutions Question Status: Previous Edition 15) The major purpose of the Sarbanes-Oxley Act of 2002 was to place caps on the compensation that could be paid to corporate executives. Answer: FALSE Topic: Corporate Governance Question Status: Previous Edition 60 .
Answer: FALSE Topic: Corporate Governance Question Status: Previous Edition 17) Recent studies on executive compensation have failed to find a strong relationship between CEO compensation and share price. Answer: TRUE Topic: Agency Issue Question Status: Previous Edition 18) The primary goal of the financial manager is A) minimizing risk.16) Institutional investors are professional investors who work on behalf of the federal government to ensure fairness in the financial markets. C) maximizing wealth. B) maximizing profit. D) 61 .
Answer: C Topic: Goal of the Firm Question Status: Previous Edition 19) Corporate owner's receive realizable return through A) earnings per share and cash dividends. B) increase in share price and cash dividends.minimizing return. D) profit and earnings per share. Answer: B Topic: Goal of the Firm Question Status: Previous Edition 20) The wealth of the owners of a corporation is represented by A) 62 . C) increase in share price and earnings per share.
D) Answer: C Topic: Goal of the Firm Question Status: Previous Edition 21) Wealth maximization as the goal of the firm implies enhancing the wealth of A) the Board of Directors. B) earnings per share. D) the firm's stockholders. C) the federal government.profits. Answer: D Topic: 63 . C) share value. cash flow. B) the firm's employees.
Goal of the Firm Question Status: Previous Edition 64 .
D) of little importance in most large U.S. agents. 65 . then they are A) dealers.22) If a company's managers are NOT owners of the company. B) C) D) Answer: B Topic: Agency Issue Question Status: Previous Edition 23) The conflict between the goals of a firm's owners and the goals of its non-owner managers is A) the agency problem. outsiders. brokers. C) serious only when profits decline. B) incompatibility. firms.
C) corporate goals. Answer: C Topic: Agency Issue Question Status: Previous Edition 25) Agency costs include all of the following EXCEPT A) bonding and structuring expenses.A Topic: Agency Issue Question Status: Previous Edition 24) The agency problem may result from a manager's concerns about any of the following EXCEPT A) job security. B) personal wealth. B) 66 . D) company-provided perquisites.
C) the cost of monitoring management behavior. Answer: A Topic: Agency Issue Question Status: 67 .cost of goods sold. D) purchasing insurance against management misconduct. B) performance incentives paid to managers. Answer: B Topic: Agency Issue Question Status: Previous Edition 26) Agency costs include all of the following EXCEPT A) management reports to stockholders. D) opportunity costs. C) monitoring expenditures.
C) tie management compensation to the performance of the company's common stock price.27) One way often used to insure that management decisions are in the best interest of the stockholders is to A) threaten to fire managers who are seen as not performing adequately. D) tie management compensation to the level of earnings per share. 69 . B) remove management's perquisites. C) net profits after taxes. B) earnings per share. D) net income. Answer: C Topic: Agency Issue Question Status: Previous Edition 28) The amount earned during the accounting period on each outstanding share of common stock is called A) common stock dividend.
B Topic: Accounting Concepts Question Status: Previous Edition 29) The goal of profit maximization would result in priority for A) cash flows available to stockholders. D) timing of the returns. B) 70 . C) earnings per share. Answer: C Topic: Goal of the Firm Question Status: Previous Edition 30) Profit maximization as a goal is not ideal because it does NOT directly consider A) risk and cash flow. B) risk of the investment.
C) profit maximization does not consider risk. C) risk and EPS. Answer: C Topic: Agency Issue Question Status: 71 . B) cash flows are more representative of financial strength. D) profits today are less desirable than profits earned in future years.cash flow and stock price. D) EPS and stock price. Answer: A Topic: Agency Issue Question Status: Previous Edition 31) Profit maximization as the goal of the firm is NOT ideal because A) profits are only accounting measures.
32) Profit maximization fails because it ignores all EXCEPT A) the timing of returns. C) earnings per share and share price. C) cash flows available to stockholders. Answer: B Topic: Goal of the Firm Question Status: Previous Edition 33) The key variables in the owner wealth maximization process are A) earnings per share and risk. B) earnings per share. D) profits and risk. B) cash flows and risk. D) risk. 73 .
Increased cash flow results in ________.B Topic: Goal of the Firm Question Status: Previous Edition 34) Cash flow and risk are the key determinants in share price. Increased risk. A) a lower share price B) a higher share price C) an unchanged share price D) an undetermined share price Answer: B Topic: Goal of the Firm Question Status: Previous Edition 35) Cash flow and risk are the key determinants in share price. results in A) a lower share price. other things remaining the same. 74 . other things remaining the same.
Answer: D Topic: Goal of the Firm 75 . C) both risk and return. C) an unchanged share price.B) a higher share price. B) only return. D) risk. return. and the impact on share price. D) an undetermined share price. Answer: A Topic: Goal of the Firm Question Status: Previous Edition 36) Financial managers evaluating decision alternatives or potential actions must consider A) only risk.
Question Status: Previous Edition 76 .
C) adversely affect share price. B) have an inverse effect on share price.37) An ethics program is expected to have a ________ impact on the firm's share price. A) positive negative no impact B) C) D) undetermined Answer: A Topic: Role of Ethics Question Status: Previous Edition 38) Higher cash flow and greater risk A) have no effect on share price. D) have the same effect on share price. 77 .
required rate of return will decrease.
required rate of return will increase.
short-term versus long-term financial goals of management.
an effective internal control system.
an effective internal audit system.
making reference checks before hiring new employees.
making sure violations are penalized, while at the same time not subjecting the employee to publicity.
and regulators C) management actions. B) Asset 2. customers.000 and is expected to provide earnings over a three-year period as described below. and 4. Each asset costs $35. Based on the profit maximization goal. 2. all corporate constituents Answer: D Topic: Role of Ethics Question Status: Previous Edition 43) A financial manager must choose between four alternative Assets: 1. customers and creditors B) employee actions. 81 . all corporate constituents D) employee actions. A) employee actions. the financial manager would choose A) Asset 1. vendors. 3.42) Corporate ethics policies typically apply to ________ in dealing with ________.
C) choose Asset 3. Answer: 82 . the financial manager would A) choose Asset 1. B) choose Asset 2. D) Answer: B Topic: Goal of the Firm Question Status: Previous Edition 44) A financial manager must choose between three alternative investments. D) be indifferent between Asset 1 and Asset 2. Each asset is expected to provide earnings over a three-year period as described below. Based on the wealth maximization goal.C) Asset 3. Asset 4.
A Topic: Goal of the Firm Question Status: Revised 83 .
45) A recent ethics survey indicated the opinion that maintaining high ethical standards A) weakened a firm's competitive position. D) a positive corporate image and increased respect. B) an increased share price resulting from a decrease in risk. C) strengthened a firm's competitive position. but is not expected to affect cash flows. and enhanced cash flow resulting in 84 . but is not expected to affect cash flows. a reduction in risk. C) a positive corporate image and increased respect. B) had no effect on a firm's competitive position. D) was difficult to enforce. but is not expected to affect share price. particularly in foreign markets. Answer: C Topic: Role of Ethics Question Status: Previous Edition 46) The implementation of a pro-active ethics program is expected to result in A) a positive corporate image and increased respect.
Answer: D Topic: Role of Ethics Question Status: Previous Edition 47) Among solutions to the agency problem in publicly-held corporations are all of the following EXCEPT A) stock options. B) performance shares. C) cash bonuses tied to goal achievement.an increase in share price. Answer: D Topic: Agency Issue Question Status: Previous Edition 48) Emerging trends resulting from the agency problem are all of the following EXCEPT A) 85 . D) bonuses based on short-term results.
D) neither A nor B. Answer: C Topic: 86 . C) management by active investors.large private corporations. B) hiring and firing. C) both A and B. B) restructuring through leveraged buyouts. Answer: D Topic: Agency Issue Question Status: Previous Edition 49) The board of directors is typically responsible for A) developing strategic goals and plans. D) prohibiting managers from maintaining an ownership interest.
Corporate Governance Question Status: Previous Edition 87 .
B) toughen penalties against overcompensated executives.50) The Sarbanes-Oxley Act of 2002 was passed in response to A) insider trading activities. 88 . Answer: B Topic: Corporate Governance Question Status: Previous Edition 51) The Sarbanes-Oxley Act of 2002 did all of the following EXCEPT A) tighten audit regulations and controls. C) toughen penalties against executives who commit corporate fraud. B) false disclosures in financial reporting. D) all of the above. C) the decline in technology stocks. D) All of the above are true.
Answer: FALSE Topic: Financial Markets Question Status: Previous Edition 3) 89 . and the role they play in managerial finance.B Topic: Corporate Governance Question Status: Previous Edition Learning Goal 5: Understand financial institutions and markets. 1) Primary and secondary markets are markets for short-term and long-term securities. businesses and government into loans or investments. Answer: FALSE Topic: Financial Markets Question Status: Previous Edition 2) Financial markets are intermediaries that channel the savings of individuals. respectively.
Money markets involve the trading of securities with maturities of one year or less while capital market involve the buying and selling of securities with maturities of more than one year. and governments into loans or investments. Answer: TRUE Topic: Financial Markets Question Status: Previous Edition 4) A financial institution is an intermediary that channels the savings of individuals. businesses. Answer: FALSE Topic: Financial Markets Question Status: Previous Edition 6) Eurocurrency deposits arise when a corporation or individual makes a deposit in a bank in a currency 90 . Answer: TRUE Topic: Financial Institutions Question Status: Previous Edition 5) A public offering is the sale of a new security issuetypically debt or preferred stockdirectly to an investor or group of investors.
S. Answer: FALSE Topic: Financial Markets Question Status: Previous Edition 8) Loan transactions between commercial banks in which the federal government becomes involved are referred to as federal funds. Answer: TRUE Topic: Financial Institutions Question Status: Previous Edition 7) A primary market is a financial market in which pre-owned securities are traded. Answer: FALSE Topic: Financial Institutions Question Status: Previous Edition 9) The eurocurrency market is a market for short-term bank deposits denominated in U. dollars or other easily convertible currencies. 91 .other than the local currency of the country where the bank is located.
making it both a secondary and a primary market. the OTC makes a market in both outstanding securities and new public issues. Answer: 92 . Answer: FALSE Topic: Financial Markets Question Status: Previous Edition 12) Unlike the organized exchanges. Answer: TRUE Topic: Financial Markets Question Status: Previous Edition 11) The money market is a financial relationship created by a number of institutions and arrangements that allows suppliers and demanders of long-term funds to make transactions.TRUE Topic: Financial Markets Question Status: Previous Edition 10) The Over-the-Counter (OTC) exchange is not an organization but an intangible market for trading securities which are not listed by the organized exchanges.
the ask price is the highest price offered by a dealer to purchase a given security.TRUE Topic: Financial Markets Question Status: Previous Edition 13) In the OTC market. Answer: FALSE Topic: Financial Markets Question Status: Previous Edition 93 .
14) In the OTC market. the prices at which securities are traded result from both competitive bids and negotiation. Answer: TRUE Topic: Fundamental Concepts Question Status: Previous Edition 16) An efficient market is a market that allocates funds to their most productive use as a result of competition among wealth-maximizing investors. Answer: TRUE Topic: Financial Markets Question Status: Previous Edition 94 . Answer: TRUE Topic: Financial Markets Question Status: Previous Edition 15) The price-to-earnings (PE) ratio measures the amount common stock investors are willing to pay for each dollar of the firm's earnings.
B) An insurance company. Answer: D Topic: Financial Institutions Question Status: Previous Edition 18) The key participants in financial transactions are individuals. and businesses are net ________ of funds. suppliers B) users.17) Which of the following is NOT a financial institution? A) A commercial bank. D) A newspaper publisher. C) A pension fund. and governments. A) demanders. businesses. demanders D) 95 . providers C) suppliers. Individuals are net ________ of funds.
purchasers. C) direct placement. D) stock exchange. sellers Answer: C Topic: Financial Markets Question Status: Previous Edition 19) Most businesses raise money by selling their securities in a A) public offering. Answer: A Topic: Financial Markets Question Status: Previous Edition 96 . B) private placement.
B) is a net demander of funds.20) The ________ is created by a financial relationship between suppliers and demanders of short-term funds. 97 . D) maintains permanent deposits with financial institutions. C) borrows funds directly from financial institutions. A) stock market B) capital market C) financial market D) money market Answer: D Topic: Financial Markets Question Status: Previous Edition 21) Government usually A) is a net supplier of funds.
B) 98 . D) flows of funds. Answer: B Topic: Financial Markets Question Status: Previous Edition 23) A competitive market that allocates funds to their most productive use is called a(n) A) liquid market. C) funds that mature in more than one year. the money market involves the buying and selling of A) stocks and bonds.B Topic: Financial Markets Question Status: Previous Edition 22) By definition. B) short-term funds.
C) a place where securities are bought and sold.middleman's market. Answer: C Topic: Financial Markets Question Status: Previous Edition 24) The over-the-counter (OTC) market is A) the New York Stock Exchange. D) investor's market. D) an intangible market for unlisted securities. B) an organized stock exchange. Answer: D Topic: Financial Markets Question Status: 99 . C) efficient market.
Answer: B Topic: Financial Markets Question Status: Previous Edition 26) Firms that require funds from external sources can obtain them in one of the following ways EXCEPT A) financial institution. C) government. D) private placement. 101 .25) Most money market transactions are made in A) common stock. B) marketable securities. B) financial markets. D) preferred stock. C) stocks and bonds.
A) financial market B) capital market C) money market D) credit market Answer: B Topic: Financial Markets Question Status: Previous Edition 28) Firms that require funds from external sources can obtain them from A) private placement.C Topic: Financial Institutions and Markets Question Status: Previous Edition 27) The ________ is created by a number of institutions and arrangements that allow the suppliers and demanders of long-term funds to make transactions. B) 102 .
financial institutions. D) all of the above. C) organized selling. Answer: B Topic: Financial Markets Question Status: 103 . C) financial markets. D) none of the above. Answer: D Topic: Financial Institutions and Markets Question Status: Previous Edition 29) The nonexclusive sale of either bonds or stocks to the general public is called A) private placement. B) public offering.
Answer: B Topic: Financial Markets Question Status: Previous Edition 31) All of the following are functions of security exchanges EXCEPT A) allocating scarce capital.30) Trading is carried out on the floor of the New York Stock Exchange by A) the negotiation process. C) a telecommunications network. D) holding demand deposits. B) aiding in new financing. 105 . C) creating continuous markets. D) investment bankers. B) the auction process.
commercial paper and Treasury bills.
Treasury bills and certificates of deposit.
C) money market and capital market. D) capital market and secondary market. B) primary market and money market.35) The two key financial markets are A) primary market and secondary market. A) regional American New York B) C) D) over-the-counter 109 . Answer: C Topic: Financial Markets Question Status: Previous Edition 36) The ________ stock exchange is a primary market where new public issues are sold.
D Topic: Financial Markets Question Status: Previous Edition 37) Trading is carried out in the Over-the-Counter (OTC) Exchange by A) the competitive bid process. B) 110 . D) an investment banker. Answer: B Topic: Financial Markets Question Status: Previous Edition 38) Securities exchanges create efficient markets that do all of the following EXCEPT A) ensure a market in which the price reflects the true value of the security. C) the auction process. B) the competitive bid process and the negotiation process.
D) allow the price to be determined by supply and demand of securities.allocate funds to the most productive uses. Answer: C Topic: Financial Markets Question Status: Previous Edition Learning Goal 6: Discuss business taxes and their importance in financial decisions. Answer: 111 . C) control the supply and demand for securities through price. 1) The ordinary income of a corporation is income earned through the sale of a firm's goods and services and is currently taxed subject to the individual income tax rates. Answer: FALSE Topic: Business Taxes Question Status: Previous Edition 2) The marginal tax rate represents the rate at which additional income is taxed.
TRUE Topic: Business Taxes Question Status: Previous Edition 112 .
3) All dividend income received by one corporation from an investment in the common and preferred stock of another corporation is excluded from taxation. Answer: TRUE Topic: Business Taxes Question Status: Previous Edition 113 . Answer: FALSE Topic: Business Taxes Question Status: Previous Edition 5) Tax laws often are used to accomplish economic goals such as providing incentives for corporate investment in certain types of assets. Answer: FALSE Topic: Business Taxes Question Status: Previous Edition 4) Because of the dividend exclusion only 70 percent of intercorporate dividend dividend income is included as ordinary income.
6) With progressive tax rates. the average tax rate is always less than or equal to the marginal tax rate. Answer: TRUE Topic: Business Taxes Question Status: Previous Edition 7) Dividends received by a corporation on an investment in the common and preferred stock of another corporation (where ownership in the dividend paying corporation is less than 20%) is subject to 70 percent exclusion for tax purposes. Answer: TRUE Topic: Business Taxes Question Status: Previous Edition 8) The tax deductibility of various expenses such as general and administrative expenses ________ their after-tax cost. A) increases reduces B) C) has no effect on D) 114 .
The tax liability of a corporation with ordinary income of $105,000 is ________.
The tax liability of a corporation with ordinary income of $1,500,000 is ________.
The tax liability of a corporation with ordinary income of $1,100,000 is ________.
Answer: B Topic: Business Taxes Question Status: Previous Edition 14) If a corporation sells certain capital equipment for more than their initial purchase price. 34 percent. capital gain. C) D) ordinary loss. Answer: C Topic: Business Taxes Question Status: 118 .23 percent. the difference between the sale price and the purchase price is called a(n) A) ordinary gain. C) D) 15 percent. B) capital loss.
B) avoid double taxation on dividends. C) avoid triple taxation on dividends. most corporate capital gains are taxed at ________ tax rate. D) 120 . A) a 46 percent B) the ordinary a 28 percent C) D) a 30 percent Answer: B Topic: Business Taxes Question Status: Previous Edition 16) Congress allows corporations to exclude from taxes 70 to 100 percent of dividends received from other corporations. Congress did this to A) encourage corporations to invest in each other.15) In general.
000.000. B) debt: $60.lower the cost of equity financing for corporations.000.000 and can raise this through debt at an annual rate of 10 percent.000.000. If the corporation has a 40 percent tax rate. D) debt: $100. Answer: C Topic: Business Taxes Question Status: Previous Edition 18) Corporation A owns 15 percent of the stock of corporation B. preferred stock: $70.000.000. Answer: C Topic: Business Taxes Question Status: Previous Edition 17) Corporation X needs $1. or preferred stock at an annual cost of 7 percent. C) debt: $60.000. preferred stock: $70. Corporation B pays corporation A $100.000 121 .000. the after-tax cost of each is A) debt: $100. preferred stock: $42. preferred stock: $42.
Answer: B Topic: Business Taxes Question Status: Previous Edition 19) The dividend exclusion for corporations receiving dividends from another corporation has resulted in A) a lower cost of equity for the corporation paying the dividend. C) $ 70. D) $ 70.000 of ordinary income. C) stock investments being relatively less attractive. relative to bond investments made by one corporation in another corporation. B) $ 30.000 of capital gain. Corporation A must pay tax on A) $100.in dividends in 2002. D) stock investments being relatively more attractive relative to bond investments made by one corporation in another corporation.000 of ordinary income.000 of ordinary income. B) a higher relative cost of bond-financing for the corporation paying the dividend. 122 .
000. depending on their percentage of ownership. has before-tax earnings of $1.D Topic: Business Taxes Question Status: Previous Edition 20) All of the following are true EXCEPT A) Interest income received by a corporation is taxed as ordinary income. C) Corporations may pay taxes on only 30 percent of the dividends received from other corporations. Answer: B Topic: Business Taxes Question Status: Previous Edition 21) Meese Paper Distributors. Inc.900. Answer: 123 . D) Capital gains is taxed as ordinary income. no matter their share of ownership. B) Corporations pay taxes on all dividends received from other corporations. Calculate the amount of the total tax liability.
Answer: Topic: Business Taxes Question Status: Previous Edition 124 . The firm pays a 40 percent tax rate on ordinary income. a firm has sold 5 assets described below.Meese Paper Distributors Topic: Business Taxes Question Status: Previous Edition 22) During 2002. Calculate the tax liability on the assets.
from a cash outflow perspective.000 in dividend income. Calculate the Earnings after tax for both firms. This difference results from the fact that interest expense is a tax deductible expense.000 in taxes) while No debt paid out a total of $80. The difference between the two is $16. Both firms are expected to have earnings before interest and taxes of $100.000 in interest expenses plus $24.000 which is exactly the difference in taxes paid between the two firms ($24.23) Consider two firms.000 in taxes and $40.000). Both firms are in the 40 percent tax bracket. Go Debt paid out a total of only $64. Which firm has the higher after-tax earnings? Which firm appears to have the higher cash flow? How do you account for the difference? Answer: Go Debt has lower earnings after taxes compared to No Debt. However.000 in dividends). Go Debt is expected to incur $40.000 ($40. However. Go Debt corporation and No Debt corporation.000 in interest expenses as a result of its borrowings whereas No Debt will incur no interest expense because it does not use debt financing. Topic: Business Taxes Question Status: Revised 126 . No Debt will have to pay stockholders $40.000 ($40.000 compared to $40.000 during the coming year. In addition.


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Zarrillo, Osvaldo Pablo v. Instituto Nacional de Servicios Sociales para Jubilados y Pensionados et al.
Z. 215. XXXIX.
Download Judgment: Spanish
Judgment Details
Decision and Reasoning
Region: Americas
Court: Supreme Court of Justice [Corte Suprema de Justicia de la Nación Argentina]
Health Topics: Chronic and noncommunicable diseases, Health care and health services, Health information, Health systems and financing, Hospitals, Informed consent
Human Rights: Freedom of religion, Right of access to information, Right to bodily integrity, Right to health, Right to life, Right to privacy, Right to social security
Tags: Access to healthcare, Access to treatment, Freedom of Thought, Health care professionals, Health information, Health insurance, Informed choice, Informed consent
The plaintiff filed a suit against the National Institute of Social Services for Retiree [Instituto Nacional de Servicios Sociales para Jubilados y Pensionados] and Prestaciones Médico Asistenciales
S.A. [PAMI] for the reimbursement of the surgical procedure the plaintiff had to go through in a Hospital that wasn't designated by the health insurance company. This occurred because the plaintiff had a left renal carcinoma that had to be operated in the Hospital "Sanatorio San Patricio" that was designated by the respondent. The plaintiff refused to receive blood transfusions because he was a Jehovah Witness and wanted to receive the surgery without any blood transfusion. For this purpose he signed a document of "Exoneration of responsibility" were he exonerated the medical personnel that performed the surgery without blood transfusions. Anyway, the Hospital to avoid any responsibility by performing a surgery without blood transfusions requested judicial authorization. The First Instance Civil Court dismissed the case and didn't grant the authorization.
The patient considered that the Hospital "Sanatorio San Patricio" was making delays to perform the surgery so he reached to another Hospital "Sanatorio Santa Isabel de la Ciudad de Buenos Aires" that was not delivering the services of PAMI were he got the surgery without blood transfusions.
The plaintiff filed an appeal to the Court of Appeal which estimated that the case was now abstract because he was contradicting himself. The Court of Appeal found that the plaintiff in the Hospital where he got the surgery signed a document where he authorized the blood transfusion. Therefore he couldn't claim that the Hospital "Sanatorio San Patricio" didn't comply with its obligation by requiring legal authorization to perform the surgery without blood transfusions because when he went to the other Hospital "Sanatorio Santa Isabel de la Ciudad de Buenos Aires" he authorized the blood transfusion. The Court of Appeal also found that the health professionals and the respondent were not responsible for requesting a judicial authorization because they wanted to act according to the law and not to violate their medical duties. After the patient died, the daughter of the plaintiff filed a extraordinary appeal with the Supreme Court of Justice which was dismissed and filed a claim to the same Court.
D., M. A. s/ declaración de incapacidad
Morelli, Miriam v. Ministerio de Salud de la Nación et al
Orsini, Olga v. Provincia de Buenos Aires et al.
M., M. R. v. PROFE Ministerio de Salud
González, Raúl Osvaldo v. Programa Incluir Salud (PROFE) – Ministerio de Salud de la Provincia de Buenos Aires
Mollanco, Marta Ofelia et al. v. Unión Personal
Schauman de Scaiola, Martha Susana v. Provincia de Santa Cruz et al.
Ortiz, Ana María v. Ministerio de Salud de la Nación et. al.
Santini, Pablo José v. I.N.S.S.J.Y.P.[Instituto Nacional de Servicios Sociales para Jubilados y Pensionados] et al.
Dupuy, Daniel Oscar et al. v. Sanatorio Modelo Quilmes et al.
The Supreme Court of Justice found that the extraordinary appeal was inadmissible by article 280 of the National Civil and Commercial Procedure Code.
View Summary as PDF
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redpajama_set_name: RedPajamaCommonCrawl


The energy in Colombia is palpable. Not only is it home to some of Latin America's most progressive cities and passionate people, it's also one of world's most biodiverse nations. This beguiling nation is in the middle of an incredible renaissance after years of internal conflict, and there's no better time to visit than now before the rest of the world catches on!
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All standard Stralis vehicles come with the following new features; New ZF Hi-Tronix automated gearbox, complete redesign of electrical architecture, complete new rear axle design, saving more weight, new rear suspension, new rear axle ratio specifically for Stralis XP only, triple A eco tyres, LED rear lights, new remote control locking with light test facility, new catwalk, new anti-idling system.
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The Iveco Stralis has the new Hi-Tronix transmission which is new generation, 12 speed automated transmission with electronic clutch which offers the most advanced technology in its category. It is designed for almost twice the gearshifts and it extends transmission oil change intervals. The Hi-Tronix also has additional functionalities, such as maneuvering mode for low-speed operation.
The new Iveco Stralis cabin is designed around the driver. Top-level comfort, safety and infotainment provide an excellent working environment for maximising productivity in all missions. Every feature on the Stralis is designed to improve well-being on board. Both the Stralis and Stralis XP can be specified with all cabin types and heights.
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IRS Proposes Easing Disclosure Requirements For Certain Tax-Exempt Entities
December 10, 2019 is the deadline for charitable and other tax-exempt organizations to comment on proposed regulations the Internal Revenue Service ("IRS") intends to use to implement clarify the reporting requirements generally applicable to tax-exempt organizations as they apply to returns filed after September 6, 2019.
The proposed regulations officially published by the IRS in the September 10, 2019 Federal Register implement changes in response to various statutory amendments and certain grants of reporting relief announced by the Treasury Department and the IRS in prior guidance to help many tax-exempt organizations generally find the reporting requirements in one place. Among other provisions, the proposed regulations incorporate the existing exception from having to file an annual return for certain organizations that normally have gross receipts of $50,000 or less, which is found in Revenue Procedure 2011-15.
In addition, the proposed regulations also reissue relief for certain tax-exempt entities from requirements to report contributor names and addresses on annual returns filed by certain tax-exempt organizations. Originally announced last year in Revenue Procedure 2018-38, the relief was invalidated by a district court ruling that the Treasury Department and the IRS failed to follow required notice and comment procedures. Under the proposed regulations, filing requirements for Section 501(c)(3) organizations and Section 527 political organizations remain unchanged, and all organizations are required to keep the contributor information and make it available to the IRS upon request.
Additionally, the IRS issued Notice 2019-47 (PDF) providing penalty relief for certain exempt organizations that, consistent with the 2018 guidance from the IRS, do not report the names and addresses of contributors on annual returns for tax years ending on or after December 31, 2018, but on or before July 30, 2019.
Need more information or help evaluating or responding to this or developments? Contact the author licensed attorney experienced in FDA and other health care and other regulatory affairs matters.
Recognized by her peers as a Martindale-Hubble "AV-Preeminent" (Top 1%) and "Top Rated Lawyer" with special recognition LexisNexis® Martindale-Hubbell® as "LEGAL LEADER™ Texas Top Rated Lawyer" in Health Care Law and Labor and Employment Law; as among the "Best Lawyers In Dallas" for her work in the fields of "Labor & Employment," "Tax: ERISA & Employee Benefits," "Health Care" and "Business and Commercial Law" by D Magazine, Cynthia Marcotte Stamer is a practicing attorney board certified in labor and employment law by the Texas Board of Legal Specialization and management consultant, author, public policy advocate and lecturer widely known for 30+ years of health industry and other management work, public policy leadership and advocacy, coaching, teachings, and publications including extensive experience advising and representing health care systems and providers about sexual abuse, assault, harassment, discrimination and other personal and professional misconduct policies, training and other prevention and investigation, peer review and other discipline, mitigation and charges defense, as well extensively published and conducted workshops on "Sex, Drugs & Rock 'N Role: Preventing and Addressing Personal Misconduct In Healthcare," "What To Do When Your Employee's Life Becomes Your Business," and other educational training and publications for health industry clients and others on these concerns.
In these and other legal, management, governmental affairs work and speaking and publications, Ms. Stamer When working with these and other clients, Ms. Stamer merges a talent for creative problem solving with her detailed legal and operational knowledge and experience to help her clients develop and use legally defensible, pragmatic, client-centric law, performance and risk management tools and processes to manage people, performance, quality, compliance, risk and other operational needs on a real-time, "on demand" basis as well as outsourced general, operations, regulatory affairs or other special counsel capacity on an interim, special project, or ongoing basis. Her clients have included domestic and international hospitals, health care systems, clinics, skilled nursing, long term care, rehabilitation and other health care providers and facilities; medical staff, accreditation, peer review and quality committees and organizations; billing, utilization management, management services organizations, group purchasing organizations; pharmaceutical, pharmacy, and prescription benefit management and organizations; consultants; investors; technology, billing and reimbursement and other services and product vendors; products and solutions consultants and developers; investors; managed care organizations, insurers, self-insured health plans and other payers; and other health industry clients.
Her involvement encompasses helping health care systems and organizations, group and individual health care providers, health plans and insurers, health IT, life sciences and other health industry clients prevent, investigate, discipline and defend sexual assault, abuse, harassment and other organizational, provider and employee misconduct and other performance and behavior; manage Section 1557, Civil Rights Act and other discrimination and accommodation, and other regulatory, contractual and other compliance; vendors and suppliers; contracting and other terms of participation, medical billing, reimbursement, claims administration and coordination, Medicare, Medicaid, CHIP, Medicare/Medicaid Advantage, ERISA and other payers and other provider-payer relations, contracting, compliance and enforcement; Form 990 and other nonprofit and tax-exemption; fundraising, investors, joint venture, and other business partners; quality and other performance measurement, management, discipline and reporting; physician and other workforce recruiting, performance management, peer review and other investigations and discipline, wage and hour, payroll, gain-sharing and other pay-for performance and other compensation, training, outsourcing and other human resources and workforce matters; board, medical staff and other governance; strategic planning, process and quality improvement; meaningful use, EMR, HIPAA and other technology, data security and breach and other health IT and data; STARK, antikickback, insurance, and other fraud prevention, investigation, defense and enforcement; audits, investigations, and enforcement actions; trade secrets and other intellectual property; crisis preparedness and response; internal, government and third-party licensure, credentialing, accreditation, HCQIA and other peer review and quality reporting, audits, investigations, enforcement and defense; patient relations and care; internal controls and regulatory compliance; payer-provider, provider-provider, vendor, patient, governmental and community relations; facilities, practice, products and other sales, mergers, acquisitions and other business and commercial transactions; government procurement and contracting; grants; tax-exemption and not-for-profit; privacy and data security; training; risk and change management; regulatory affairs and public policy; process, product and service improvement, development and innovation, and other legal and operational compliance and risk management, government and regulatory affairs and operations concerns. to establish, administer and defend workforce and staffing, quality, and other compliance, risk management and operational practices, policies and actions; comply with requirements; investigate and respond to Board of Medicine, Health, Nursing, Pharmacy, Chiropractic, and other licensing agencies, Department of Aging & Disability, FDA, Drug Enforcement Agency, OCR Privacy and Civil Rights, Department of Labor, IRS, HHS, DOD, FTC, SEC, CDC and other public health, Department of Justice and state attorneys' general and other federal and state agencies; JCHO and other accreditation and quality organizations; private litigation and other federal and state health care industry actions: regulatory and public policy advocacy; training and discipline; enforcement; and other strategic and operational concerns.
Author of leading works on a multitude of health care, health plan and other health industry matters, the American Bar Association (ABA) International Section Life Sciences Committee Vice Chair, a Scribe for the ABA Joint Committee on Employee Benefits (JCEB) Annual OCR Agency Meeting and a former Council Representative, Past Chair of the ABA Managed Care & Insurance Interest Group, former Vice President and Executive Director of the North Texas Health Care Compliance Professionals Association, past Board President of Richardson Development Center (now Warren Center) for Children Early Childhood Intervention Agency, past North Texas United Way Long Range Planning Committee Member, and past Board Member and Compliance Chair of the National Kidney Foundation of North Texas, and a Fellow in the American College of Employee Benefit Counsel, the American Bar Foundation and the Texas Bar Foundation, Ms. Stamer also shares her extensive publications and thought leadership as well as leadership involvement in a broad range of other professional and civic organizations. For more information about Ms. Stamer or her health industry and other experience and involvements, see here or contact Ms. Stamer via telephone at (214) 452-8297 or via e-mail here.
About Solutions Law Press, Inc.™
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Bill Delaying Medicaid Personal Services Assistance Payment Reduction For Visits Not Electronically Verified
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NOTICE: These statements and materials are for general informational and purposes only. They do not establish an attorney-client relationship, are not legal advice or an offer or commitment to provide legal advice, and do not serve as a substitute for legal advice. Readers are urged to engage competent legal counsel for consultation and representation in light of the specific facts and circumstances presented in their unique circumstance at any particular time. No comment or statement in this publication is to be construed as legal advice or an admission. The author reserves the right to qualify or retract any of these statements at any time. Likewise, the content is not tailored to any particular situation and does not necessarily address all relevant issues. Because the law is rapidly evolving and rapidly evolving rules makes it highly likely that subsequent developments could impact the currency and completeness of this discussion. The presenter and the program sponsor disclaim, and have no responsibility to provide any update or otherwise notify any participant of any such change, limitation, or other condition that might affect the suitability of reliance upon these materials or information otherwise conveyed in connection with this program. Readers may not rely upon, are solely responsible for, and assume the risk and all liabilities resulting from their use of this publication.
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Posted by Cynthia Marcotte Stamer
Tax-exempt organizations operating on calendar-year tax year should take some simple steps to avoid potentially costly mistakes when preparing their Form 990-series return, which are due May 15th unless the exempt organization has filed Form 8868, Application for Automatic Extension of Time To File an Exempt Organization Return.
The IRS suggests organizations consider using the following steps when completing their Form 990 to ensure a complete return and reduce the chances the IRS will send a return back or need to request additional information:
Issue 1: Report your organization's correct organization type. Many organizations report the incorrect organization type in Part I of Schedule A, Public Charity Status and Public Support, which all 501(c)(3) organizations must file with Form 990 or 990-EZ.
Solution: Look at the letter the IRS sent your organization recognizing it as exempt (your "determination" letter) to verify your correct organizational type to confirm the right answer.
Filers then also should accurately and fully complete all information about their public charity status on Schedule A. As indicated in the instructions to Schedule A, the public charity status an organization indicates on Schedule A can be the same as stated in the organization's tax-exempt determination letter from the IRS ("exemption letter") or subsequent IRS determination letter, or it can be different. See Instructions for Schedule A for more information.
Issue 2: Employment taxes. Many organizations forget to file required employment tax returns, such as Forms W-2, 940, 941 or 945.
Solution: Learn about employment tax filing requirements for exempt organizations. The Employment Issues Course explains how to report employee wages, payments to independent contractors and other reportable payments.
Issue 3: Missing attachments and schedules: Organizations often forget to attach the schedules that may be required of Form 990 or Form 990-EZ filers.
Solution: Carefully review Form 990 – Part IV, Checklist of Required Schedules, or Form 990-EZ – Part V, Other Information, and Part VI, Section 501(c)(3) Organizations Only, to ensure that your organization has completed and attached all required schedules.
The Form 990 Overview Coursediscusses which forms to file, when they are due, public disclosure of your return and tips to help prepare your Form 990-series return.
Electronic filing can help you file a complete return
Electronic filing provides you with fast acknowledgement that the IRS has received your return. It also reduces normal processing time, making compliance with reporting and disclosure requirements easier. To ensure you are ready to file electronically, check your Electronic Filing Identification Number (EFIN) to ensure it is active.
In August 2018, EFINs were deactivated (dropped) if the system showed no usage for two years. For some filers, the system erroneously deactivated the account if the only returns filed using the EFIN were Form 990 series returns. Log into your existing IRS e-File applicationto check your EFIN status. If the status is not listed as "Active," you will need to reapply for a new EFIN by choosing the "Reapply" link on the "Application Details" page. If an exempt organization encounters any problems when reapplying, it may contact the IRS e-help Desk on 1-866-255-0654.
Recognized by her peers as a Martindale-Hubble "AV-Preeminent" (Top 1%) and "Top Rated Lawyer" with special recognition LexisNexis® Martindale-Hubbell® as "LEGAL LEADER™ Texas Top Rated Lawyer" in Health Care Law and Labor and Employment Law; as among the "Best Lawyers In Dallas" for her work in the fields of "Labor & Employment," "Tax: Erisa & Employee Benefits," "Health Care" and "Business and Commercial Law" by D Magazine, Cynthia Marcotte Stamer is a practicing attorney board certified in labor and employment law by the Texas Board of Legal Specialization and management consultant, author, public policy advocate and lecturer widely known for 30+ years of health industry and other management work, public policy leadership and advocacy, coaching, teachings, and publications.
Ms. Stamer's legal, management, governmental affairs work and speaking and publications have focused on helping health industry, health benefit and other organizations and their management use the law, performance and risk management tools and process to manage people, performance, quality, compliance, operations and risk.
Highly valued for her rare ability to find pragmatic client-centric solutions by combining her detailed legal and operational knowledge and experience with her talent for creative problem-solving, Ms. Stamer supports these organizations and their leaders on both a real-time, "on demand" basis as well as outsourced operations or special counsel on an interim, special project, or ongoing basis with strategic planning and product and services development and innovation; workforce and operations management, crisis preparedness and response as well as to prevent, stabilize and cleanup legal and operational crises large and small that arise in the course of operations.
As core components of this work, Ms. Stamer helps health industry, health plans and insurers, health IT, life sciences and other health industry clients manage regulatory, contractual and other compliance; vendors and suppliers; Medicare, Medicaid, CHIP, Medicare/Medicaid Advantage, ERISA and other private payer and other terms of participation, medical billing, reimbursement, claims administration and coordination, and other provider-payer relations, contracting, compliance and enforcement; Form 990 and other nonprofit and tax-exemption; fundraising, investors, joint venture, and other business partners; quality and other performance measurement, management, discipline and reporting; physician and other workforce recruiting, performance management, peer review and other investigations and discipline, wage and hour, payroll, gain-sharing and other pay-for performance and other compensation, training, outsourcing and other human resources and workforce matters; board, medical staff and other governance; strategic planning, process and quality improvement; meaningful use, EMR, HIPAA and other technology, data security and breach and other health IT and data; STARK, antikickback, insurance, and other fraud prevention, investigation, defense and enforcement; audits, investigations, and enforcement actions; trade secrets and other intellectual property; crisis preparedness and response; internal, government and third-party licensure, credentialing, accreditation, HCQIA and other peer review and quality reporting, audits, investigations, enforcement and defense; patient relations and care; internal controls and regulatory compliance; payer-provider, provider-provider, vendor, patient, governmental and community relations; facilities, practice, products and other sales, mergers, acquisitions and other business and commercial transactions; government procurement and contracting; grants; tax-exemption and not-for-profit; 1557 and other Civil Rights; privacy and data security; training; risk and change management; regulatory affairs and public policy; process, product and service improvement, development and innovation, and other legal and operational compliance and risk management, government and regulatory affairs and operations concerns.
Her clients include public and private, domestic and international hospitals, health care systems, clinics, skilled nursing, long term care, rehabilitation and other health care providers and facilities; medical staff, accreditation, peer review and quality committees and organizations; billing, utilization management, management services organizations, group purchasing organizations; pharmaceutical, pharmacy, and prescription benefit management and organizations; consultants; investors; technology, billing and reimbursement and other services and product vendors; products and solutions consultants and developers; investors; managed care organizations, insurers, self-insured health plans and other payers; and other health industry clients to establish and administer compliance and risk management policies; comply with requirements, investigate and respond to Board of Medicine, Health, Nursing, Pharmacy, Chiropractic, and other licensing agencies, Department of Aging & Disability, FDA, Drug Enforcement Agency, OCR Privacy and Civil Rights, Department of Labor, IRS, HHS, DOD, FTC, SEC, CDC and other public health, Department of Justice and state attorneys' general and other federal and state agencies; JCHO and other accreditation and quality organizations; private litigation and other federal and state health care industry investigation, enforcement including insurance or other liability management and allocation; process and product development, contracting, deployment and defense; evaluation, commenting or seeking modification of regulatory guidance, and other regulatory and public policy advocacy; training and discipline; enforcement, and a host of other related concerns for public and private health care providers, health insurers, health plans, technology and other vendors, employers, and others.and other compliance, public policy, regulatory, staffing, and other operations and risk management concerns.
Author of leading works on a multitude of health care, health plan and other health industry matters, the American Bar Association (ABA) International Section Life Sciences Committee Vice Chair, a Scribe for the ABA Joint Committee on Employee Benefits (JCEB) Annual OCR Agency Meeting, former Vice President of the North Texas Health Care Compliance Professionals Association, past Chair of the ABA Health Law Section Managed Care & Insurance Section, past ABA JCEB Council Representative and CLE and Marketing Committee Chair, past Board President of Richardson Development Center (now Warren Center) for Children Early Childhood Intervention Agency, past North Texas United Way Long Range Planning Committee Member, and past Board Member and Compliance Chair of the National Kidney Foundation of North Texas, Ms. Stamer's health industry clients include public health organizations; public and private hospitals, healthcare systems, clinics and other health care facilities; physicians, physician practices, medical staff, and other provider organizations; skilled nursing, long term care, assisted living, home health, ambulatory surgery, dialysis, telemedicine, DME, Pharma, clinics, and other health care providers; billing, management and other administrative services organizations; insured, self-insured, association and other health plans; PPOs, HMOs and other managed care organizations, insurance, claims administration, utilization management, and other health care payers; public and private peer review, quality assurance, accreditation and licensing; technology and other outsourcing; healthcare clearinghouse and other data; research; public and private social and community organizations; real estate, technology, clinical pathways, and other developers; investors, banks and financial institutions; audit, accounting, law firm; consulting; document management and recordkeeping, business associates, vendors, and service providers and other professional and other health industry organizations; academic medicine; trade associations; legislative and other law making bodies and others.
Past Chair of the ABA Managed Care & Insurance Interest Group and, a Fellow in the American College of Employee Benefit Counsel, the American Bar Foundation and the Texas Bar Foundation, Ms. Stamer also has extensive health care reimbursement and insurance experience advising and defending health care providers, payers, and others about Medicare, Medicaid, Medicare and Medicaid Advantage, Tri-Care, self-insured group, association, individual and group and other health benefit programs and coverages including but not limited to advising public and private payers about coverage and program design and documentation, advising and defending providers, payers and systems and billing services entities about systems and process design, audits, and other processes; provider credentialing, and contracting; providers and payer billing, reimbursement, claims audits, denials and appeals, coverage coordination, reporting, direct contracting, False Claims Act, Medicare & Medicaid, ERISA, state Prompt Pay, out-of-network and other nonpar insured, and other health care claims, prepayment, post-payment and other coverage, claims denials, appeals, billing and fraud investigations and actions and other reimbursement and payment related investigation, enforcement, litigation and actions.
Heavily involved in health care and health information technology, data and related process and systems development, policy and operations innovation and a Scribe for ABA JCEB annual agency meeting with OCR for many years who has authored numerous highly-regarded works and training programs on HIPAA and other data security, privacy and use, Ms. Stamer also is widely recognized for her extensive work and leadership on leading edge health care and benefit policy and operational issues including meaningful use and EMR, billing and reimbursement, quality measurement and reimbursement, HIPAA, FACTA, PCI, trade secret, physician and other medical confidentiality and privacy, federal and state data security and data breach and other information privacy and data security rules and many other concerns. Her work includes both regulatory and public policy advocacy and thought leadership, as well as advising and representing a broad range of health industry and other clients about policy design, drafting, administration, business associate and other contracting, risk assessments, audits and other risk prevention and mitigation, investigation, reporting, mitigation and resolution of known or suspected violations or other incidents and responding to and defending investigations or other actions by plaintiffs, DOJ, OCR, FTC, state attorneys' general and other federal or state agencies, other business partners, patients and others.
Ms. Stamer has worked extensively with health care providers, health plans, health care clearinghouses, their business associates, employers and other plan sponsors, banks and other financial institutions, and others on risk management and compliance with HIPAA, FACTA, trade secret and other information privacy and data security rules, including the establishment, documentation, implementation, audit and enforcement of policies, procedures, systems and safeguards, investigating and responding to known or suspected breaches, defending investigations or other actions by plaintiffs, OCR and other federal or state agencies, reporting known or suspected violations, business associate and other contracting, commenting or obtaining other clarification of guidance, training and and enforcement, and a host of other related concerns. Her clients include public and private health care providers, health insurers, health plans, technology and other vendors, and others. In addition to representing and advising these organizations, she also has conducted training on Privacy & The Pandemic for the Association of State & Territorial Health Plans, as well as HIPAA, FACTA, PCI, medical confidentiality, insurance confidentiality and other privacy and data security compliance and risk management for Los Angeles County Health Department, MGMA, ISSA, HIMMS, the ABA, SHRM, schools, medical societies, government and private health care and health plan organizations, their business associates, trade associations and others.
A former lead consultant to the Government of Bolivia on its Pension Privatization Project with extensive domestic and international public policy concerns in Pensions, healthcare, workforce, immigration, tax, education and other areas.
A popular lecturer and widely published author on health industry concerns, Ms. Stamer continuously advises health industry clients about compliance and internal controls, workforce and medical staff performance, quality, governance, reimbursement, privacy and data security, and other risk management and operational matters. Ms. Stamer also publishes and speaks extensively on health and managed care industry regulatory, staffing and human resources, compensation and benefits, technology, public policy, reimbursement and other operations and risk management concerns.
A Fellow in the American College of Employee Benefit Counsel, the American Bar Foundation and the Texas Bar Foundation, Ms. Stamer also shares her thought leadership, experience and advocacy on these and other related concerns by her service in the leadership of the Solutions Law Press, Inc. Coalition for Responsible Health Policy, its PROJECT COPE: Coalition on Patient Empowerment, and a broad range of other professional and civic organizations including North Texas Healthcare Compliance Association, a founding Board Member and past President of the Alliance for Healthcare Excellence, past Board Member and Board Compliance Committee Chair for the National Kidney Foundation of North Texas; former Board President of the early childhood development intervention agency, The Richardson Development Center for Children (now Warren Center For Children); current Vice Chair of the ABA Tort & Insurance Practice Section Employee Benefits Committee, current Vice Chair of Policy for the Life Sciences Committee of the ABA International Section, Past Chair of the ABA Health Law Section Managed Care & Insurance Section, a current Defined Contribution Plan Committee Co-Chair, former Group Chair and Co-Chair of the ABA RPTE Section Employee Benefits Group, past Representative and chair of various committees of ABA Joint Committee on Employee Benefits; a ABA Health Law Coordinating Council representative, former Coordinator and a Vice-Chair of the Gulf Coast TEGE Council TE Division, past Chair of the Dallas Bar Association Employee Benefits & Executive Compensation Committee, a former member of the Board of Directors of the Southwest Benefits Association and others.
For more information about Ms. Stamer or her health industry and other experience and involvements, see here or contact Ms. Stamer via telephone at (469) 767-8872 or via e-mail here.
Solutions Law Press, Inc.™ provides human resources and employee benefit and other business risk management, legal compliance, management effectiveness and other coaching, tools and other resources, training and education on leadership, governance, human resources, employee benefits, data security and privacy, insurance, health care and other key compliance, risk management, internal controls and operational concerns. If you find this of interest, you also be interested reviewing some of our other Solutions Law Press, Inc.™ resources here.
NOTICE: These statements and materials are for general informational and purposes only. They do not establish an attorney-client relationship, are not legal advice or an offer or commitment to provide legal advice, and do not serve as a substitute for legal advice. Readers are urged to engage competent legal counsel for consultation and representation in light of the specific facts and circumstances presented in their unique circumstance at any particular time. No comment or statement in this publication is to be construed as legal advise or an admission. The author reserves the right to qualify or retract any of these statements at any time. Likewise, the content is not tailored to any particular situation and does not necessarily address all relevant issues. Because the law is rapidly evolving and rapidly evolving rules makes it highly likely that subsequent developments could impact the currency and completeness of this discussion. The presenter and the program sponsor disclaim, and have no responsibility to provide any update or otherwise notify any participant of any such change, limitation, or other condition that might affect the suitability of reliance upon these materials or information otherwise conveyed in connection with this program. Readers may not rely upon, are solely responsible for, and assume the risk and all liabilities resulting from their use of this publication.
Leave a Comment »	| Form 990, Health Care, Health Insurance, Health Plan, Health Plans, healthcare, Hospice, Hospital, hospitals, Tax, Tax-Exemption	| Tagged: Charity, Form 990, Health Care, irs, tax-exempt	| Permalink
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