Issues in Healthcare Finance
Revenue Service Intermediate Sanctions On Excess Benefit Transactions
Services Administration Program
of South Dakota
research topic is the "Excess Benefit Transaction" and its
impact on healthcare cost and quality. This is an examination
of deals with the Internal Revenue Service Intermediate Sanctions
regulations that impose 25 percent and if not corrected, 250
percent tax penalties on "excess benefit transactions." These
issues are especially relevant to markets where competition
for physician specialists can entice healthcare executives
and their boards to sign contracts of the type provided to
cardiologists in this area: a $500,000 signing bonus and $1
million annual salary guarantees.
A Conceptual Framework For Assessing Biotechnology
in Financial Management
Kellogg Center for Biotechnology
School of Management.
research initiative is a blending of field studies in industry
with theoretical constructs for assessing intangible assets
in financial management. Individuals, society and businesses
are playing catch-up with biotechnological advances. Businesses
have been experimenting with different organizational models
to incorporate the new technologies. Society and government
are at loss on how to deal with the biotechnology revolution
and, individuals are grappling with the ethical and moral
implications of the new technologies. At the core of all these
uncertainties is the fact that, like all high-technologies,
biotechnology is still at a conceptual level, there is a real
need for heuristic, data-driven studies. The Kellogg Center
for Biotechnology's research represents the first concerted
effort to develop a framework of understanding for this new
industry. Other initiatives currently being pursed include:
benchmarks for products at different stages of development.
impact of biotechnology platforms and products.
frameworks for cost-benefit analysis.
measures for knowledge networks.
assessments for disruptive bio-technologies.
of unknowable markets.
more information see the Kellogg School's Biotechnology
biotechnology sites include:
of a Marketplace and Community Services Index
research initiative seeks to identify key factors in a marketplace
and community services index. Two objectives of the current
study are: 1) to specify data elements currently used by financial
analysts in determining financial viability of healthcare
entities and 2) to identify data elements proposed for future
use in these assessments.
are five components in the Marketplace and Community Services
Index. These are:
and Performance Measures
Services and Health Maintenance
Health and Prevention
Education and Health Promotion
professionals will be asked to assign relative weights to
the suggested data elements in each of these five components.
After each participant complete the individual rankings, the
participant is asked to perform a composite summary which
will show the interrelationships among the five components.
This is accomplished by assigning 100 points among the five