The purpose of this Memorandum for Record (“Memo”) is to evaluate Colorado Personnel Resources, Inc.’s (“CPR, Inc.” or “Company”) Hawaii General Excise Tax (“GET”) liability. Specifically, this Memo analyzes issues involving nexus, taxability, tax rate, and penalty waiver. I. General Background By way of background, the Company is in the business of placing Certified Registered Nurse Anesthetists (‘CRNA”) with hospitals, clinics, and similar facilities (“Facilities”) on a contractual basis. Simply put, the Company is providing a specialty contracting service to its clients. The Company identifies and locates Facilities, as well as Facilities seek out the Company, in need of CRNA services. Contracts can be temporary or long-term in duration. In 2007, the Company contracted with a Facility in Hawaii to provide CRNA services. In the initial contract with the Facility, there was no mention of the Hawaii GET; however, in the final contract, the Facility chose to include the GET recovery charge in addition to the agreed-upon monthly contractual amount due. The Company then contracted with various CRNAs in Hawaii to fulfill the terms of the contract with the Facility. The Company also sourced CRNAs from the mainland for temporary assignments when local resources were not available. The Company derives its profit from the difference between what it pays the CRNAs and what it charges the Facilities for the services. Unfortunately, it is not certain whether the CRNA
1. Ch 1, page 60-61, question 4: What is “evidence based HR”? Why might an HR department resist becoming evidenced based?
2. Give some examples of ethical issues that you have experienced in jobs, and explain how HR did or did not help resolve them.
Employment of CRNAs is projected to grow 31% from 2014 to 2024. This is much faster than the average for all other allied health occupations. Growth will occur because of an increase in the demand for healthcare services. Several factors will contribute to this demand, including a
There have been concerns regarding the identification and credentialing of advanced practiced registered nurses (APRNs). A APRN is a registered nurse who has successfully completed an accredited graduate-level education program, in which the individual is well prepared and successfully passed the nationwide certification examination (APRN Consensus Model, 2008). However, there are still debating issues of who would fall under the APRN category. The National Council of State Boards of Nursing (NCSBN) has identified four APRNs who are deem fit to be called ARPNs; however, only two will be named. They would be certified registered nurse anesthetists (CRNAs) and certified nurse practitioners (CNPs). Whereas, the nurse informatics and the nurse administrations are not considered to be APRNs; although, they are still license registered nurses but they do not provide direct patient care and are not required to take the national certification examination (ARPN Consensus Model, 2008).
Merwin, E., Stern, S., Jordan, L., Bucci, M. (April, 2009). New estimates for CRNA vacancies. AANA Journal, Volume 77,(No. 2), pages 121-128. Retrieved from www.aana.com/aanajournal.aspx
The services will be provided at the locations designated by the Company at the time of each assignment. Note: Assignment locations can change from assignment to assignment throughout the duration of the relationship. Location of Services to be provided.
Both parties are clearly identified although this contract also does not use the full legal name of the association. The scope of work is detailed in this contract in the service description and the notes. Compensation of $9630 clearly stated and the manner in which it must be paid is included. The time period of when the work will be completed is detailed in section IV and the schedule of services attachment. In Schedule A number 3 clearly details the terms of the limited warranty provided. There is no mention of insurance, although it is very likely this company is insured the association should require them to provide a current certificate of insurance. The contract does have a provision which allows Vinoy Place to terminate the contract with a 30 day notice prior to the annual renewal date of March 23rd. Additionally, in Schedule A 10 describes that AESC can terminate the contract if they determine it is not feasible for them to continue to provide service. Schedule A 15 describes the remedies for breach of contract in detail. This contract overall contains many more specifics and is a better contract when compared to the generator/pump contracts. It is worth mentioning that some of the terms describe how AESC will not be liable and will be held harmless if certain events occur and the contract is heavily weighted in their
Instrumental in Cazador earning an $11.6 million dollar firm-fixed-price contract award providing office furniture and equipment for a Base Realignment and Closure (BRAC) 133 Project in Alexandria, Virginia. Provided turnkey federal and commercial solutions for furniture, fixtures, and equipment, initial outfitting, and transition management. Coordinated designed and implemented of strategic and tactical plans, management oversight, and design and execution efforts ensuring smooth relocation of client-specific facilities, BRAC moves, and office build-out and relocations. Direct involvement enabled clients to successfully transition from one location to another without jeopardizing service delivery. Supervised operational and functional
This contract is a consulting sales contract between Textile Corporation of America and Mainsail Group. The contract will be in effect after the trial of the first two accounts in which TCA agrees to abide t the contract rules and guidelines and so does Mainsail Group. Upon the conclusion of the 2 primary accounts TCA and Mainsail will extend to a 24 month contract in which Mainsail will act as a consultant sales team for TCA and bring valued accounts for review to TCA. Upon approval by TCA to contact those accounts, Mainsail will approach those accounts under the guidelines TCA may already have in that place, but will be communicated prior to giving approval to Mainsail.
In this Agreement, the party who is contracting to receive services will be referred to as "ABDUL," and the party who will be providing the services will be referred to as "MFS."
There are many changes in the practice of advanced practice nurses (APNs) in the health care environment. These changes are brought by the Institute of Medicine (IOM), The Future of Nursing (2010), the Patient Protection and Affordable Care act (PPACA; U.S. Department of Health and Human Services [HHS], 2011). This affects the APNs marketing and negotiating contracts. Marketing is one of the ways for the APNs to accomplish importance. For successful marketing, the APNs should show clinical expertise, leadership, collaboration, and business skills with the understanding of reimbursement, regulatory and credentialing requirements.
People are biggest asset for every organization and, therefore, to draw, motivate, and preserve the most skilled employees and assign them to jobs for which they are exceptionally well suited is a responsible job for human resource. Therefore, human resources management is done in all type of organizations. Profound management of people is equally indispensable in success of organizations as the sound management of production, finance, and other operations. The human resource management field postulates the infinite diversity of people and their dynamics (McKenzie & Traynor, 2002). To get into this career field, one must have the required education degree by completing many different courses, and have the experience along with skills and
The role of the human resources (HR) department can play a significant role in the success and achievements of an organization. The department, which has evolved from the
Since I have had almost no experience in working for an organization that has a Human Resource department, I chose to do some research on a well-known, successful company that started in the Bay Area, in Northern California. This company has been consistently rated as the best company to work for in the world and it credits its success to its innovative Human Resources policies. Its headquarters are in Mountainview, California ( a 45- minute drive from my house) with many amenities for employees such as wellness centers, indoor roller hockey rinks, and over 100,000 hours of subsidized massages given out each year.
Human Resource Management involves a wide array of functions that encompasses the time from when an employee enters an organization to the time the employee leaves the organization. The specific activities that are involved in HRM include job design and analysis, recruitment, orientation and placement, development and training of the personnel, employee remuneration, and performance appraisal (Aswathappa, 2007: 5). This paper shall focus on three main activities which are recruitment, training, and personnel development. When it comes to recruitment, it is incumbent upon the Human Resource Manager to bring into the workforce, employees that are both wiling and competent to accomplish specific tasks. The work of recruitment goes hand in