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Biomedical subjects

M Garner

Publications and source records attributed to M Garner.

31 records · Page 2Linked to original sources
PubMed1991

Consistency endangered by FASB-GASB (Financial Accounting Standards Board, Government Accounting Standards Board ) dispute.

The Financial Accounting Foundation's (FAF's) November 1989 decision to uphold the 1984 jurisdictional arrangement between the Financial Accounting Standards Board (FASB) and the Government Accounting Standards Board (GASB) leaves little doubt that the healthcare industry will now be subject to two sets of accounting standards. The FAF's decision created a distinction between the accounting practices of government-owned hospitals and non-hospital governmental entities and their adherence to standards set by FASB, GASB, and the American Institute of Certified Public Accountants. A governmental healthcare organization should carefully determine which accounting rules it follows and remain attentive to further GASB developments.

Accounting↗
PubMed1990

High-dose tri-alkylator chemotherapy with autologous stem cell rescue in patients with refractory malignancies.

Forty patients with refractory solid tumors or non-Hodgkin's lymphoma were treated with high-dose cyclophosphamide, thiotepa, and carmustine (BCNU), followed by autologous stem cell rescue, in a phase I dose escalation study. The dose-limiting toxic effect was delayed drug-induced pulmonary disease, seen in three patients who received 660-750 mg of BCNU/m2 in combination with cyclophosphamide and thiotepa. The early death rate due to toxic effects was 20%; all deaths were attributed to sepsis or respiratory failure. The overall response rate was 63%. The median time to disease progression was 14 weeks. Although this regimen provided effective cytoreduction, its use in heavily pretreated patients with bulky disease is of limited value.

Adult↗
PubMed1989

Guidelines clarify managed care accounting procedures.

Two new documents offer guidance for accounting issues involved in managed care programs. The American Institute of Certified Public Accountants' Statement of Position 89-5 and HFMA's Principles and Practices Board Statement No. 11 address risk contracting from the perspective of the managed care program and the healthcare provider, respectively. One key issue addressed in the documents is the timing of expense recognition of the costs of providing health services to members of managed care plans.

Accounting↗
PubMed1976

In situ hybridization of repetitive monkey genome sequences isolated from defective simian virus 40 DNA.

The origin of a repetitive monkey DNA sequence that is incorporated into a defective simian virus 40 genome has been studied. A fragment (about 140 base pairs in length) containing essentially all the repetitive monkey DNA present in the defective and few, if any, SV40 sequences can be cleaved from the purified defective DNA by restriction endonucleases Hind(II and III). Radioactive cRNA prepared with the isolated fragment as template was hybridized in situ to African green monkey chromosomes. The results indicate that all or part of the sequence in question occurs at both centromeric and noncentromeric positions in many, but not all, chromosomes. Of the typical 60 chromosomes, between nine and eleven hybridize with the cRNA in noncentromeric regions.

Base Sequence↗
PubMedDate not supplied

Magnetic resonance measurements of the deviation of the angle of force generated by contraction of the quadriceps muscle in dogs with congenital patellar luxation.

OBJECTIVE: To measure the quadriceps angle (Q-angle) in dogs with congenital patellar luxation using magnetic resonance (MR) methods. STUDY DESIGN: Prospective clinical study. ANIMALS: Thirty-eight client-owned dogs. METHODS: Thirty-eight dogs were examined and placed into the following groups based on the degree of patellar instability: normal, grade I, grade II, and grade III. MR images of 37 pelvic limbs without patellar instability, 33 pelvic limbs with patellar luxation, and 6 limbs with cranial cruciate ligament (CrCL) rupture were made. The Q-angle was calculated using trigonometric methods based on MR images. Limbs with patellar luxation were compared with normal stifles and stifle with other disorders. RESULTS: The average Q-angle of the normal group was 10.5 degrees (24.9 degrees to -2.0 degrees ). The grade I group had an average Q-angle of 12.2 degrees (28.8 degrees to 2 degrees ), the grade II group 24.3 degrees (44.6 degrees to 7.7 degrees ), and the grade III group 36.6 degrees (51.4 degrees to 15.6 degrees ). The average Q-angle of limbs with an isolated CrCL rupture was 19.3 degrees (34.7 degrees to 3.9 degrees ). CONCLUSION: MR images can be used to make exact calculations of the Q-angle. CLINICAL RELEVANCE: MR images can be used to quantify the degree of patellar luxation.

Animals↗
PubMedDate not supplied

Immunofluorescent localization of two intrinsic membrane polypeptides in adult human lenses.

Two major intrinsic membrane polypeptides of molecular weights 22K and 26K have been isolated and antisera for each prepared against highly purified preparations. The lack of reactivity of these antibodies in several other tissues suggests that they are unique to the lens. These antisera were used for localization of these polypeptides in adult human lenses by indirect immunofluorescent staining. Neither of the polypeptides is found in the epithelial cells; however those cells commencing differentiation show some fluorescent staining. The elongating fiber cells of the bow region show cytoplasmic staining for both 22K and 26K. This may reflect their sites of synthesis. In this region the species of 22K studies showed no localization in the membrane; however, 26K is concentrated at the membrane as evidenced by the intense band of fluorescent staining in this region. In the lens inner cortical region, there is a loss of cytoplasmic staining and both polypeptides appear to be membrane bound. This redistribution of the membrane polypeptides occurring in the inner cortex is at the site of considerable lens fiber contour alterations.

Adolescent↗
PubMedDate not supplied

Reporting charity care. Hospitals must prepare to comply with new AICPA accounting rules.

To comply with new accounting rules issued by the American Institute of Certified Public Accountants (AICPA), hospitals will have to change the way they report charity care in the financial statements they prepare for fiscal years ending mid-July 1991 and later. In the past, those hospitals which did report charity care information usually lumped it with bad debts under a caption such as "uncompensated services" or disclosed a specific amount of charity care to comply with Hill-Burton or other governmental programs. From now on, however, providers' financial statements must distinguish bad debt from charity care, not report gross patient revenues in the income statement, not imply that charity services generate revenue or receivables, make specific disclosures about the level of charity care provided, and report bad debts as an expense, rather than as a deduction from revenue. Distinguishing bad debts from charity care will be difficult. The AICPA defines bad debts as actual or expected uncollectibles resulting from an extension of credit, and charity care as services for which the provider does not expect payment. The AICPA believes that facilities which establish a definitive management policy on charity care should be able to distinguish between the two. To collect the data necessary to meet the AICPA requirements, hospitals need to establish a method to catalog the charity services they provide. Facilities should also ensure that patients and staff are familiar with their charity care policies.

Accounting↗