The following financial statement information is available for Howard Corporation: 
The return on common stockholders' equity for 2010 is
Definitions:
HIPAA Compliance
Adherence to the regulations set by the Health Insurance Portability and Accountability Act, focusing on protecting patient health information.
Healthcare Professionals
Individuals involved in providing health care services, such as doctors, nurses, pharmacists, and therapists.
Electronic Health Record
Digital version of patients' paper charts, allowing real-time, patient-centered records accessible instantly and securely to authorized users in the healthcare system.
Electronic Medical Record
A digital version of a patient's paper chart, making health information available instantly and securely to authorized users.
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