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Kelly Is the Controller of a Small Company

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Kelly is the controller of a small company. One day the CFO comes in and tells her to lower the estimate of uncollectible accounts receivable. Kelly insists her numbers are correct as is. The CFO tells her it will mean her job at the company if she doesn't go along with the smaller estimate. The primary virtue that would enable Kelly to resist the pressure to manipulate the number is:

Identify different health care settings and the specialized services they offer.
Recognize the types of health care provided, including primary, preventive, restorative, continuing, and tertiary care.
Apply the PDSA cycle for quality improvement in health care settings.
Understand the components and significance of achieving Magnet status in health care organizations.

Definitions:

Coupon Bond

A debt security that pays the holder a fixed interest rate, known as the coupon, usually annually or semi-annually, until its maturity date.

Present Value

The present-day value of future money or cash flows, based on a specific rate of return.

Coupon Bonds

Debt securities that pay holders a fixed interest rate (the coupon) on a periodic basis until the bond matures, at which point the principal amount is repaid.

Par

The face value of a bond or other financial instrument, typically the amount at which it will be paid out upon maturity.

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