NAB Exam – Flashcard
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65 to 74 years old
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Gerontologists Categories - How is Young-Old Defined?
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75 to 84 years old
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Gerontologists Categories - How is Old-Old Defined?
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Over 85 + years old
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Gerontologists Categories - How is Oldest-Old Defined?
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14 Hours, if the required evening snack is substantial and the resident approves 16 hours may elapse
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The morning meal must be served within how many hours after the previous meal?
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120 Beds
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A full time social worker is required if the facility has more than how many beds?
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BS (Bachelors of Science) in Social work, psychology or rehabilitation counseling. Also, 1 year of supervised social work experience in a health-care setting
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What qualifications are required of a full time social worker?
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When ADC (Average Daily Census) is 60 or lower
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When can the DON act as charge nurse?
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5% gain/loss in one month or a 10% gain/loss in a 6 month period
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What is a substantial weight loss or gain?
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Once every 30 days for the first 90 day period, then at least every 60 days thereafter
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How often are physicians required to visit their patients?
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7 Days (Medicare or 14 days Medicaid)
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A comprehensive care plan must be developed with how many days of MDS completion?
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As Needed
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If marked PRN a medication is administered?
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Twice a Day
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If marked BID a medication is administered?
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Three Times a Day
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If marked TID a medication is administered?
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Four Times a Day
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If marked QID a medication is administered?
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Every Day
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If marked QD a medication is administered?
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Every Other Day
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If marked QOD a medication is administered?
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At Bedtime
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If marked HS a medication is administered?
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Before Meals
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If marked AC a medication is administered?
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After Meals
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If marked PC a medication is administered?
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Orally (by mouth)
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If marked PO a medication should be given by which route?
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Rectally
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If marked R a medication should be given by which route?
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Intravenously
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If marked IV a medication should be given by which route?
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Intramuscularly
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If marked IM a medication should be given by which route?
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Right Eye
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If marked OD a medication should be given by which route?
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Left Eye
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If marked OS a medication should be given by which route?
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Both Eyes
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If marked OU a medication should be given by which route?
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Right Ear
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If marked AD a medication should be given by which route?
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Left Ear
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If marked AS a medication should be given by which route?
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Both Ears
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If marked AU a medication should be given by which route?
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Prevalence of Fecal Impaction
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Quality Indicator sentinel health event signified by QI 11?
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Prevalence of Dehydration
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Quality Indicator sentinel health event signified by QI 15?
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Prevalence of Stage 1-4 Pressure Ulcers
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Quality Indicator sentinel health event signified by QI 24?
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90% Percentile (the higher the % the worse the flag)
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Quality Indicators (QI) will be flagged at what percentage?
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Ambulation/Locomotion, Eating, Toileting, Grooming/Personal Hygiene/Bathing, and Communicating
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Activities of Daily Living (ADL) include? (5 areas)
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On a Schedule from 1 to 5. The higher the # the more controlled the substance.
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How are Controlled Substances rated?
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Must have Separate Locked Storage. Must be Accounted for Each Shift.
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What controls are necessary for #2 scheduled substance?
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1 Year
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If an applicant isn't hired how long must their application be kept in file?
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12 hours
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How many hours of In-Service must C.N.A.'s have each year?
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4 Months (i.e.. They are going through classes or waiting to take a test for certification)
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How long can aides work before they become certified?
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90 Days
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A facility must give how many days notice to a Union for a desired contract change?
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10 Days
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A Union must give how many days notice before a strike?
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3 years from the date of hire or until 1 year after termination (whichever is later)
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An I-9 must be retained for how long?
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90 Days
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Employees returning from Military leave must apply to return to work within how many days of discharge?
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Family and Medical Leave Act
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What does FMLA stand for?
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12 Weeks unpaid leave
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What benefits does FMLA provide?
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30 Days Notice
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How many days notice must an employee give to go out on FMLA?
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Within 8 hours
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An accidental death must be reported to OSHA within what time frame?
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Autocratic
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Type of leadership known as Top down leadership?
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Assets, Liabilities, and Owners Equity (all on a particular date)
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Balance sheet is made up off which three items?
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Revenues and Expenses
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An Income Statement shows?
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Contingent Liabilities (ex. Court Case)
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Liabilities that may or may not be incurred by a facility depending on the outcome of a future event?
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Per Diem
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A fixed daily payment?
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Medicaid- $50; Medicare-$100
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Residents funds in excess of what amount must be kept in an interest bearing account?
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Acid Test Ratio
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(Cash + Current Receivables) / Current Liabilities =
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Current Ratio
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Current Assets / Current Liabilities
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Debits
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Under double entry rules increases in assets and expenses are recorded as?
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Credits
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Under double entry rules decreases in assets and expenses are recorded as?
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Credits
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Under double entry rules increases in Liability, Revenue and Capital accounts are recorded as?
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Debits
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Under double entry rules decreases in Liability, Revenue and Capital accounts are recorded as?
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Ancillary Services (ex. Labs, Radiology, Pharmacy Services, and Rehab Therapies)
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Services which are not generally provided to most residents and which may be separately billable?
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1/4 Inch
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Thresholds may not rise over?
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71 - 81 Degrees Fahrenheit
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What is the acceptable air temperature range in a facility?
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Weekly (minimum) or ASAP when visibly contaminated.
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Soiled Linen carts should be decontaminated how often?
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Health Hazard (Chemical)
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A Hazard posed by medications is a?
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Physical Hazard
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A Hazard posed by surroundings is a?
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Quarterly (4 times a year for each shift)
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How often must fire drills be performed?
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32 Inches
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What is the minimum width of egress doors?
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Quarterly
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How often must the QA Committee meet?
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DON, a Physician, and Three other Staff Members
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The QA Committee meeting must include whom?
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80 sq.ft..
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A resident's room must have at least how much useable space?
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100 sq.ft..
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Minimum area in a single (private) resident room?
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A Board of Directors
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For Profit Organizations are governed by?
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A Board of Trustees
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Non-Profit Organizations are governed by?
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1) Food (physiological); 2) Safety; 3) Love; 4) Power (esteem); 5) Self-Actuating Needs (ex. Fulfilling ones potential)
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What are the 5 levels of needs in Maslow's Hierarchy?
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The use of Fear of Punishment to motivate (assumes employees are inherently lazy and dislike work)
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Theory X advocates?
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Rewards employees for accomplishing goals (assumes employees like work as much as play)
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Theory Y advocates?
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Participation in Nature. Employees have input into how their work is done and how decisions are made.
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Theory Z advocates?
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Generally associated with the environment in which they are working.
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What does Herzberg's Two Factor Theory teach regarding employees negative feelings about work?
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When employees feel good about work they associate it with the work itself.
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What does Herzberg's Two Factor Theory teach regarding employees positive feelings about work?
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Hygiene Factors (ex. Status, Job security, salary, fringe benefits, work conditions)
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Herzberg's dissatisfaction factor equates to?
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Motivators (ex. Challenging work, recognition, responsibility)
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Herzberg's satisfaction factor equates to?
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Line Authority
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Type of authority characterized by direct supervision over a subordinate?
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Staff Authority
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Type of authority characterized by advisory capacity?
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Incidents resulting from medical devices causing death or serious injury must be reported to SMD within 24 hours and to the FDA within 10 days.
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The Safety Medical Devices Act requires that a serious injury or death be reported to whom and when?
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OT computed at 1 1/2 times the regular pay rate. Based on 14 day period with any time over 8 hrs daily and over 80 hrs in the 14 day period being overtime.
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The Fair Labor Standards Act requires overtime be computed how and what rate?
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24 Consecutive Months
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To avoid retraining and a competency evaluation program a C.N.A. must work continuously for how long?
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Quality Assurance Committee
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What does QAC stand for?
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Polypharmacy
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The use of 9 or more medications for a given resident?
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Occupational Therapy
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OT?
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Physical Therapy
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PT?
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Speech Therapy
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ST?
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Supportive care provided to terminally ill patients and their families in the final 6 months of a patients life.
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What is the Medicare definition of Hospice Care?
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Management and support provided for reduction or abatement of pain. Doesn't include treatment to cure medical condition or to artificially prolong life.
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Palliative Care is defined as?
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40 to 70 years old.
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The Age Discrimination Act protects employees in what age group?
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Quarterly, Form 941 is the Employers Quarterly Federal Tax Return
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How often must form 941 be filed by employers?
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Amount witheld for federal income taxes and the employer's & employee's share of FICA and Medicare taxes.
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What information is included in Form 941?
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Self pay residents (third party programs may not be billed in advance)
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Residents paying in this manner may be billed in advance?
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Within $200 of the limit
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Residents must be notified when their account rises to within what amount of the resource limit the state has established?
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Days of Cash
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(Cash + Marketable Securities) / ((Total Operating Expenses - Depreciation) / 365) =
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(Cash + Marketable Securities) / ((Total Operating Expenses - Depreciation) / 365) =
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Days of Cash
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Days in Resident Accounts Receivable
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Net Resident Accounts Receivable from all Sources / (Net Patient Revenue / 356) =
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DSO (Daily Sales Outstanding)
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Outstanding Accounts Receivable / (3 month net revenue / total days in 3 month period) =
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Outstanding Accounts Receivable / (3 month net revenue / total days in 3 month period) =
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DSO (Daily Sales Outstanding)
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Revenue and Expense Categories
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The operating budget is composed of what two categories?
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Cash Budget
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The type of budget that projects cash inflows and outflows?
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Capital Budget
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The type of budget that reflects long-term capital decisions?
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Pro Forma Statement
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The organizations expected financial condition if the budgeted amounts are realized?
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Short term notes, cash, and accounts receivable
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Liquid assets include?
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in the Laundry Room and Every Med Cart
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Where must Sharps containers be provided?
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18 inches (items may not be stored above 18 inches below the sprinkler heads)
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What space must be provided below automatic sprinkler heads?
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2 hours
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Building additions must be separated by a fire barrier with at least the following rating?
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140 F
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Hot food should be served at what temperature?
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HCFA (Health Care Financing Administration) preferred term in now CMS (Centers for Medicare and Medicaid Services)
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Which federal agency mandated the RAI (Resident Assessment Instrument)?
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No
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Is the administrator typically a primary interdisciplinary team member?
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Schedule 1 (ex. Marijuana, Heroin, Ecstasy, LSD, etc.)
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Drugs that have a high tendency for abuse and no medical use?
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Schedule 2 (ex. Cocaine, Opium, Morphine, Fentanyl, Amphetamines, etc.)
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Drugs that have a high tendency for abuse, may have an acceptable medical use, and can be available by prescription?
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Schedule 3 (ex. Anabolic Steroids, Codeine, Ketamine, etc.)
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Drugs with less potential for addiction and have a currently accepted medical use?
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Schedule 4 (ex. Valium, Xanax, Phenobarbital, Rohypnol)
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Drugs with low potential for abuse and limited addictive properties and a current accepted medical use?
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Schedule 5 (ex. Cough suppressants with Codeine)
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Drugs with lowest potential for abuse, current accepted medical use, often don't require a prescription?
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Illiteracy - Not having learned to read
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Under the ADA (Americans with Disabilities Act) what item is not a disability?
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The Civil Rights Act
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The Pregnancy Discrimination Act is an amendment to what other act?
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Personnel Policies
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Fringe benefits are typically outline in?
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EEOC (Equal Employment Opportunity Commission)
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The ERISA (Employee Retirement Income Security Act) is enforced by which agency?
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Periodically balance each account
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What must be done after entering a transaction in the journal and posting it to the ledger?
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LIFO, FIFO, Physical, & Perpetual (Posting is Not)
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What terms are used to refer to inventory?
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Federal Unemployment Tax Act (unemployment tax)
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FUTA refers to?
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List
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An invoice is usually a?
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Debits, Credits, Names of Accounts (not zero balance)
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A current trial balance includes?
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3 Feet
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How much space must be between beds in multibed rooms?
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CDC (Centers for Disease Control and Prevention)
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What agency prepared "standard precautions" procedures?
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The State
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What entity establishes the resident to bathroom/toilet ratio?
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Flashover
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A fire that is out of control is referred to as a?
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NFPA (National Fire Protection Association) and OBRA (Omnibus Budget Reconciliation Act)
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Two entities that have established regulations relative to requirements for emergency electrical power?
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Yes
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Must a totally Private Pay Health Care Facility be licensed?
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Education and Quality Control
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What are the two most important risk management tools?
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A Guardian
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In civil law a Curator is?
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180F
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What temperature should dishwasher rinse water be?
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A syndrome
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A group of symptoms that occur together?
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Dietary, Admission, and Infection Control Policies
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Under OBRA (Omnibus Budget Reconciliation Act) the medical director is responsible for the implementation of?
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5 years after discharge or 3 years after a discharged resident reaches the age of 18.
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How long must medical records be maintained?
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Morphine, Codeine, Ritalin, and Nembutal, etc.
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Examples of Schedule 2 drugs?
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The 5 Schedules of drugs.
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The Comprehensive Drug Abuse Prevention and Control Act established the?
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Specific Treatment
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A modality is a?
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Employee retirement, marriage dissolved, employee fired (not if the employee's work hours are reduced)
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When must a continuation of employee insurance be offered under COBRA?
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Employee Productivity
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(required staff / provided staff) * 100 =
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Amortization
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A declining proration of asset cost is defined as?
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Retained Earnings
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The income of a proprietary corporation remaining after all costs, taxes, and dividends is defined as?
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Medicaid
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What is the primary source of payment in a nursing facility?
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Table of Contents
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To what does a chart of accounts compare?
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50%, the employer pays the other 50%
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Employees pay what percentage of the FICA cost?
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5%
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The percentage of accounts outstanding for more than 60 days should never exceed?
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1 1/2 hours
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All corridor doors must have a solid banded-wood core or an equivalent with what fire protection rating?
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One hour per day per housekeeping employee per 1,000 sq.ft.
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What is the national standard for budgeting the time required for cleaning a facility?
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12 inches
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The handrails in stairwells must extend beyond the first and last steps by?
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Class C Fires
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What type of fires involve electrical equipment?
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75 feet of travel distance
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Class A fire extinguishers must be located every?
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The entire month of February (every year)
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When must OSHA accident reports be posted?
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The Older Americans Act of 1965
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What act established the position of long term care ombudspersons?
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Attending Physician
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The interdisciplinary team must include?
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Every 30 minutes
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Physical restraints must be monitored?
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20 Minutes
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How long must vegetables be boiled to kill off the Botulism causing bacteria?
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35%
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When meat is cooked too high it can shrink by what factor?
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The development and maintenance of quality care programs.
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Quality improvement is defined as?
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Maintain quality care.
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Quality control relates to policies and procedures designed to?
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Within 48 hours of admission unless such examination was performed within 5 days prior to the admission.
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When must the admission medical evaluation (physical examination) be performed?
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Forward Reach - 48 inches and Side Reach - 54 inches
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What are the maximum forward and side reaches for switches and controls?
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Equal Pay Act, Title 7 of the Civil Rights Act, and the Age Discrimination in Employment Act (not the Fair Labor Standards Act).
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EEOC enforces which three acts?
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U.S. Department of Labor
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OSHA is under the?
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60 Days
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Under COBRA an employee has how many days to elect to continue coverage?
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3 Feet
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Air temperature should be measured how many feet above the floor in resident rooms and dining areas?
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36 Inches
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Walks must be how wide?
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2 years
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According to Medical Device Reporting user facilities must keep records for?
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10 seconds
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After interruption of normal power the emergency generator must start and transfer power within?
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17 to 19 inches from the floor
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A toilet seat for the disabled must be how high?
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32 inches
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Bathroom and toilet doors must be how wide?
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100 Feet
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According to the Life Safety Code no room shall be more than what distance from an exit?
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Insurance Program
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Title 18 of the Social Security Act is basically an?
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Assistance Program (based on need)
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Title 15 of the Social Security Act is a?
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Shaving cream, dental floss, deodorant, and combs
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What items must be provided to Medicare and Medicaid residents without cost?
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At least every 3 months
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All residents must receive a physical exam how often?
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Bedfast
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When a resident has been in bed all of the time during a 7 days period, other than for treatment, they are deemed to be?
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7 Days
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A comprehensive care plan must be completed within how many days once the comprehensive assessment is made?
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Testator
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One who dies leaving a will?
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Quality Improvement
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The sum of all the activities which create the desired and needed changes in quality care are?
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Interdisciplinary Team
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Who determines if it is safe/unsafe for a resident to self-administer drugs?
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8 Hours (RN's responsibility)
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An admission assessment is to be complete with how many hours of admission?
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A break from the drug to see how the patient responds
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What is a drug holiday?
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Drugs
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To what does the physicians desk reference relate?
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Yes, the physician is involved but doesn't necessarily have to agree with the pharmacist.
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Can a pharmacist order that a certain lab be taken?
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Within 3 business days of start of employment
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When must I-9 forms be completed for new employees?
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If the employee has signed a union card
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What may an administrator ask if employees attempt to organize a labor union?
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Within 5 working days
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When must all investigations of abuse be reported to the proper state authorities?
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Coverage begins on the date coverage would otherwise have ended
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Under COBRA when does coverage begin?
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18 months
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Under COBRA how long may coverage be extended?
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The health care facility administrator
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Whom is most affected by Title 1 of the ADA?
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15-30% of wages
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What is the typical cost of fringe benefits for a an employee?
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Bargaining rights for employees
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What does the Wagner Act guarantee?
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Respondeat Superior
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A phrase meaning let the employer answer for the acts of his/her employees?
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$7,000
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Under OSHA what is the maximum penalty for each "serious violation"?
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$70,000
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Under OSHA what is the maximum penalty for falsifying records?
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90 Days
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Generally, cost reports are due within how many days of the end of the fiscal year?
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Payroll, investments, cash receipts (not depreciation schedule)
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Journals include the following?
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Accounts Payable (ap), Accounts Receivable (ar), and General
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What are three typical types of ledgers?
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Toilet, Closets, and Wardrobe (the area the bed occupies is included in the sq.ft. calculation.
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The minimum square footage calculation in a room excludes the following areas?
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50 Feet
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The travel distance between Class B or C fire extinguishers may not be more than how many feet?
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30 Foot Candles
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How must light must a reading light at the bed yield in illumination?
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13 Feet
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Handicap parking must be at least how wide?
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The Life Safety Code
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What document establishes the fire rating of building materials?
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Agencies within the individual states
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How are ANSI (American National Standards Institute) standards enforced?
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Green
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According to OSHA what is the color for safety and first aid?
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Intestate
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A resident who dies with leaving a will is said to have died how?
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A written notice detailing right to refuse transfer, the transfer location, a written statement letting the resident know they can appeal the transfer to the state.
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What must be provided to a resident prior to transfer?
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No, Medicare does not pay for adult day care
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Will Medicare pay for adult day care?
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5% in a month; 7.5% in 3 months; or 10% in 6 months
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What is significant weight loss?
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5% or greater
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A facility must be free of med errors greater than what percentage?
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35+ hours a week
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How many hours must an employee work to be full time?
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140F for hot items and at or below 41F for refrigerated items
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Food should be served at what temperatures?
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0 F
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The freezer should be kept at or below what temperature?
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41 F
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The Refrigerator should be kept below what temperature?
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140 F
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What water temperature is required when washing dishes?
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180 F, if washing manually hot immersion for at least 30 seconds at 170 F is OK
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What water temperature is required when rinsing dishes?
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Every 30 days, visits are considered timely if they occur no later than 10 days after the date the visit was required.
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How often must a physician visit a patient during the first 90 days?
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At least every 60 days, visits are considered timely is they occur no later than 10 days after the date required.
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How often must a physician visit a patient after the first 90 days?
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Annual Inspection
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How often must dental services be provide?
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75 hours of training
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How many hours of state approved training are required for a C.N.A.?
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2 Years
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C.N.A. must undergo retraining and testing if they have been out of paid aide position for how long?
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Impairment
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Actual organ loss or failure is termed?
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Disability
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The failure to function at a "normal" level is termed?
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Handicap
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To be disadvantaged for fulfilling customary roles is termed?
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1)Benzodiazepine or other anxialytic/sedative drugs; 2)Long acting benzodiazepines; 3)sedative hypnotic drugs; 4)anti psychotic drugs
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List the 4 unnecessary drugs in Category 4?
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Control anxiety or agitation
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Benzodiazepine or other anxialytic/sedative drugs (Category 4 drugs) are used to?
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Short acting ones have failed
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Long-acting benzodiazepines (Category 4 drugs) are used only when?
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For sleep induction.
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Sedative hypnotic drugs (Category 4 drugs) are used for?
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Treating organic mental syndromes.
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Anti psychotic drugs (Category 4 drugs) are used for?
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At least One, may not have more than 4 windows.
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There must be at least how many windows in a resident room?
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Chronic Condition
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A condition continuing over a long period of time or recurring frequently?
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Chronic Condition
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A condition that often begins inconspicuously and symptoms are less pronounced than acute conditions?
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Acute Condition
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A disease the happens suddenly and lasts a short time?
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Acute Condition
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A temporary disorder?
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Denial - Anger - Bargaining - Depression - Acceptance
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The 5 steps of the grieving process?
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Meet state regulations, be eligible for certification by accrediting body. To direct activities, have 2 years of experience within the past 5 years, or be an occupational therapist or occupational therapy assistant.
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What are the qualifications of an Activities Director?
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Patients with active diagnoses of Mental Illness or Mental Retardation. Patients must have a primary diagnose requiring skilled nursing care to be admitted. Exceptions are made for organic disorders (ex. Alzheimer's, multi-infarct dementia, and similar senile dementias). Second exception made for persons who have lived in the facility for 30 months or more.
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PASARR (preadmission screening and an annual review) determines whether what type of patients may be admitted?
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Analgesic
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A drug (ex. Aspirin) that reduces or eliminates pain without affecting consciousness?
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Contracture
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Progressive stiffening in the muscles, tendons, and ligaments that surround the joints?
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60 years old.
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Elderly or Elder refer to persons over what age?
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Healthy persons over 75 years of age.
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Frail Elderly refer to persons over what age?
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Osteoporosis
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A decrease in density of bones causing structural weakness throughout the skeleton?
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Osteoarthritis
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The most common form of arthritis?
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Rheumatoid Arthritis
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The second most common type of arthritis?
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70% C.N.A.'s and 30% Licensed Nurses
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When calculating staffing requirements what is the general guide for C.N.A's and Licensed nurses?
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Job Profile
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A document that enables a manager to understand what kind of applicant would be best suited for a job?
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26 Weeks (Now 99 weeks???)
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Unemployment is paid to laid off workers for how many weeks?
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Documentation of progressive discipline steps taken to terminate the employee
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To decrease unemployment costs what must an administrator do?
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Adverse Impact
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Under the Civil Rights Act this occurs when the selection rate for any protected group is less than 80% of the rate of the non-protected group?
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Construct Validity
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The extent to which a selection tool measures a trait or behavior believed important to performing a job?
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Content Validity
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The degree to which a test interview procedure or other selection tool measures the skills, knowledge or performance requirements actually needed in the position for which the applicant is considered?
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Equal Employment Act of 1972 (An amendment to Title 7 of the Civil Rights Act of 1964)
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Act intended to cover all employment of 15 or more persons and numerous other groups and educational institutions?
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Equal Employment Opportunities Commission (EEOC)
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The organization created by the Civil Rights Act of 1964 to carry out the provisions of the act?
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Error of Central Tendency:
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The error by supervisors using rating scales when consistently giving only moderate scores to employees on performance appraisals, regardless of whether the employee is a poor or an outstanding performer?
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Fair Labor Standards Act
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Minimum wage, overtime, standard workweek definitions, equal pay, child labor, and record keeping requirements are set by?
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1250 Hours
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To be eligible for FMLA (Family Leave Act) and employee must have worked how many hours in the last 12 months?
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Compensation other than cash wages paid to workers. (ex. Health Insurance)
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Fringe Benefits are defined as?
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Halo Effect
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An error made by supervisors using rating scales who value one particular type of job behavior and permit the presence or absence of that one trait to color several or most other trait ratings.
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A collection of tasks assigned to an employee
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A job is defined as?
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Job Analysis
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The process of defining a position in term of the tasks or behaviors required, specifying the qualifications of the employee assigned those duties?
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Job Bidding
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The practice of posting available jobs on bulletin boards and encouraging employees to apply for openings?
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Job Description
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A statement of the tasks to be done based on the job analysis, usually including a list of duties and responsibilities of the position in order of importance?
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Job Family
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A group of two or more jobs that have similar duties?
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Key Job Comparison
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A method of establishing wage rates for jobs, based on comparing all jobs in the organization to a touchstone job in the facility, such as nursing?
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Leniency Error
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Consistently giving high ratings to all employees in an attempt to avoid conflict?
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Line Manager
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The person responsible for performing most the personnel functions, who is delegated authority by the administrator to make decisions on his/her behalf and authority to commit facility resources. Often defined as the lowest level of management which has only workers under its direction?
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Nepotism
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Favoring one's family members in hiring practices?
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Staff Function
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An advisory role not having line authority?
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Task
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A coordinated and aggregated series of work elements used to produce an output?
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Task Analysis
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Review of job descriptions and activities essential for performing each job?
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Wage Class
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Establishment of pay grades and rates by employers to both achieve equity and offer some flexibility to supervisors in setting an employee's wage?
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Wage Mix
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Determination of wage rates by considering the labor market, prevailing wage rates, cost of living, ability to pay, collective bargaining agreements, individual bargaining agreements and value of the job?
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January 31 (each year)
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Employees must receive their W-2 no late than what date each year?
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Quarterly
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How often must individual resident financial reports be given to residents or their designated party?
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Within 30 days after the death
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When must a resident's account balance be turned over upon their death?
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Accrual Basis of Accounting
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In which type of accounting are revenues recorded when they are earned, and expenses recorded when they are incurred, regardless of when cash is received or paid out?
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Accrued Expenses
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Expenses that have been incurred but not yet paid?
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Accrued Revenues
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Revenues that have been earned but not yet billed?
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Balance Sheet
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Assets can be found in which financial document?
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Current Assets and Non-Current Assets
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Assets are general classified into what two groups?
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Long-term investments, property, plant, and equipment (PPE), etc.
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Non-Current assets include?
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Cash, other assets to be converted to cash, or sold or consumed in business operations, within one year of the balance sheet date.
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Current Assets include?
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Long-Term Investments
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Investments that have a maturity of over one year from the balance sheet date?
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Cash Basis of Accounting (not allowable with Medicare and Medicaid)
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A system of accounting in which revenues are recorded when cash is received, and expenses are recorded when cash is paid out?
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Cash Flow Statement
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A financial statement that shows cash receipts and disbursements leading to a net change in cash in a given period?
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Cash Flow Statement
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A financial statement that provides information for planning short-term cash needs?
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Cost Shifting
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Practice by health care providers of charging private-pay patients more than the actual costs of their care in order to compensate for shortfalls in reimbursement for patients covered by Medicaid and other government programs when those programs pay less than actual costs?
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Current Ratio, Quick Ratio, and Acid Test Ratio
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The three ratios that measure the liquidity of a business entity? (its ability to pay off its short term obligations)
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Current Assets / Current Liabilities
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The current ratio is?
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(Current Assets - Inventories) / Current Liabilities
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The quick ratio is?
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(Cash + Short-Term Securities) / Current Liabilities
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The acid test ratio is?
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T Account (account name on top of the T, debits on the left side, and credits on the right side.
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The simplest account structure in accounting is the?
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Debits
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In T Accounts - increases in asset accounts are?
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Credits
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In T Accounts - decreases in asset accounts are?
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Credits
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In T Accounts - increases in liability accounts are?
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Debits
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In T Accounts - decreases in liability accounts are?
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Credits
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In T Accounts - increases in capital accounts are?
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Debits
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In T Accounts - decreases in capital accounts are?
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Credits
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In T Accounts - increases in revenue accounts are?
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Debits
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In T Accounts - decreases in revenue accounts are?
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Debits
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In T Accounts - increases in expense accounts are?
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Credits
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In T Accounts - decreases in expense accounts are?
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F.O.B. (Freight on Board) Destination
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Shipping arrangement under which the seller of the goods bears the costs of transportation to the buyer's location?
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F.O.B. (Freight on Board) Shipping Point
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Shipping arrangement under which the buyer of the goods pays a separate charge for the transportation costs. The goods while in transit are the property of the buyer, who thus bears financial liability for the goods if they are lost in transit?
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General Ledger
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Book which summarizes all the entries in each of the journals for an accounting period, for the purpose of keeping a continuous record of account balances and arriving at a trial balance?
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HMO (Health Management Organization)
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Has management responsibility for providing comprehensive health care services on a prepayment basis?
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$600
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A Form 1099-MISC must be issued when an independent contractor is paid more than this amount during a single year?
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Invoice
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A document that shows the details of a sale and usually includes (or implies) a request for payment?
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Journal
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An account that is debited and credited due to the transactions in chronological order?
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Cash receipts, cash disbursements, billings, accounts payable, purchases. A general journal is used for entries that do not properly belong in any of the other journals, and for adjusting entries.
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List the types of journals a facility may keep?
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Entries for depreciation, prepaid expenses, and inventory usage, etc.
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Reasons for adjusting Journals include?
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Capital Lease and Operating Lease (also a third kind, triple net lease)
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List the two types of leases?
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Capital Lease
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A lease that is recorded by the lessee on the balance sheet as an asset and a corresponding borrowing of funds. Depreciation is treated as an expense and interest payments are deductible. At the end of its term, the lessee becomes the owner of the asset or has the option to purchase it for a nominal amount of money?
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Operating Lease
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A type of lease that is a rental or usage agreement which is not shown on the balance sheet. Rentals are treated as an expense, and ownership does not transfer to the lessee?
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Office of Inspector General
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Charged with identifying and eliminating fraud, abuse, and waste in Medicare, Medicaid, and other DHHS programs?
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Factoring of Receivables
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Process of selling a/r, as a means of short-term financing. When this is done "without recourse" the seller transfers not only the receivables, but also the risk of default?
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Pledging of Receivables
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Use of a/r as security or collateral for a loan. When this is done "with recourse", the borrower remains responsible for collecting the receivables but promises to use the proceeds for repaying the debt?
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Posting
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Transferring entries from a journal to an account in a ledger at the end of an accounting period?
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Pro Forma Statement
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A financial statement that treats hypothetical events as though they had actually happened, and hence includes fictitious data in whole or in part?
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PPS (Prospective Payment System) for skilled nursing facilities
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Current Medicare option for skilled nursing facilities that furnish fewer than 1,500 days of Medicare utilization in the prior year. Such SNFs can elect a predetermined fixed reimbursement for routine service and capital costs and file an abbreviated cost report?
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ROE (Return on Equity), a means of assessing a companies profitability.
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Annual Net Income / Total Shareholders Equity =
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Sinking Funds
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Funds regularly set aside by a firm to redeem its bonds periodically?
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Statement of Cash Flows
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Explains how the cash balance has changed between the beginning and end of a fiscal period. It reports cash receipts and cash disbursements in three categories of activities: operating, investing and financing?
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Operating, Investing, and Financing
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In what three areas does the Statement of Cash Flows show receipts and disbursements?
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Statement of Cash Flows
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Information in this statement can be useful in assessing the entity's ability to generate positive future net cash flows, meet its financial obligations and pay dividends?
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1) Has an acute event as a result of an illness, injury, or exacerbation of a disease process; 2) Has a determined course of treatment; 3) does not require intensive diagnostic and/or invasive procedures.
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Sub acute care is a comprehensive inpatient program designed for individuals with three attributes?
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Post-Operative Recovery, Extensive Wound Care, Ventilator Support, Brain Injury Care, Rehabilitation, Complex Medical Care, and Respiratory or Pulmonary Management.
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Sub acute medical and rehabilitative programs in nursing facilities may include specialty programs for?
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Working Capital
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Current Assets - Current Liabilities =
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Clothes Racks and Shelves accessible to the resident
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Each resident must have a private closet which includes?
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9pm to 6am
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During what hours may fire drills be announced by coded message rather than audible alarm?
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32 gallons within an 64 square foot area.
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Soiled linen and trash collection containers must be limited to a capacity of?
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Nonsleeping staff areas where the heating elements do not exceed 212 F
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Portable Heating devices are prohibited except for use in?
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Occupant Load
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Determining the means of egress requirements based on building use and sq.ft.?
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120 sq.ft.
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Means of egress in health care sleeping areas must be adequate for one person per how many square feet?
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240 sq.ft.
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Means of egress in health care inpatient treatment areas must be adequate for one person per how many square feet?
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Locks are not permitted on patient sleeping room doors except for a lock that would prevent patients from accidentally wandering into an isolation room, but the patient in the isolation room would be able to exit the room w/o use of a key or tool.
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When are locks permitted on patient sleeping room doors?
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44 Inches, except for handrails not to exceed 3 1/2 inches at or below handrail height on each side.
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Interior Stairs - what is the minimum clear width of the stairs?
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Max Height 7 inches, Minimum Height 4 inches
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Interior Stairs - What are the maximum and minimum riser heights?
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11 Inches
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Interior Stairs - What is the minimum tread depth?
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6 feet 8 inches
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Interior Stairs - What is the minimum head room?
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12 Feet
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Interior Stairs - What is the maximum height difference between landings?
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34 inches to 38 inches, above the surface of the tread measured vertically to the top of the rail from the leading edge of the tread.
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Handrails - What is the required height?
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1 1/2 inches, more if the surface is rough.
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Handrails - What clearance is required from the wall?
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On both sides of all sets of stairs.
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Handrails - Where must they be placed?
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2 Hour Fire Rating
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Stairwells - What fire resistance is required?
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1 1/2 Hours Fire Rating
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Stairwells - What fire protection rating is required for doors entering or exiting stairwells?
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30 sq.ft. per patient
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Horizontal Exit - What is the minimum sq.ft. per patient that must be provided on both sides?
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A single door may be permitted provided the exits serves one direction, two doors are required if the exit serves both directions (min door width 41.5 inches.)
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Horizontal Exit - How many doors are required?
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41.5 Inches
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Horizontal Exit - What is the minimum door width?
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Stairway
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Ramp - a ramp with a slope of 20-50 degrees is a?
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Stairway and Landing
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Ramp - a ramp with a slope of 7-20 degrees is a?
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Ramp
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Ramp - a ramp with a slope of under 7 degrees is a?
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Slip resistant, clear width of at least 44 inches, maximum rise of 30 feet per ramp run.
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Ramp - what are the minimum requirements/dimensions for a ramp?
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8 feet wide.
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Aisles - must be how wide?
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2 Exits
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What is the minimum number of exits?
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150 Feet
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Exits - What is the maximum allowable distance between the entrance door into any room and an exit access?
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200 Feet
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Exits - What is the maximum allowable distance between any point in a patient room and an exit access?
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50 Feet
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Exits - What is the maximum allowable distance between any point in a room and the exit from that room?
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The illumination must be continuous, have at least 1-foot-candle measured at the floor of the exit access, the exit, and the exit discharge.
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Exits - What are the requirements for illumination of the means of egress?
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If they meet the candlelight requirements for a period of 1 1/2 hours. Automotive type batteries are not acceptable.
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Emergency Lighting - May it be battery powered if?
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Signs must have letters 6 inches high and 3/4 inch wide.
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Exits - What are the minimum letter height and width requirements for exit signs?
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100 Feet
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Exits - What is the maximum allowable distance between exit signs?
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Must come on in 10 seconds and last for a minimum of 1 1/2 hours.
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When must emergency power come on and how long must it last should a power failure occur?
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1 Hour, 2 Hours if the building is more than 3 stories.
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Vertical openings must have a minimum fire protection rating at least?
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30 Feet
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Smoke detectors should be located no more than how many feet apart?
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15 Feet
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Smoke detectors should not be more than how many feet from any wall?
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Class A - 75 feet, Class B - 50 feet, Class C - 50 feet
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What is the minimum travel distance to class A, B, and C extinguishers?
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36 inches above the floor.
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What is the maximum allowable sill height of a window?
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HFCA (Health Care Financing Administration)
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Title 18 of the Social Security Act (Medicare) is a social insurance program administered by?
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Automatic eligibility is limited to persons over 65 years of age who are eligible for Social Security cash benefits and are enrolled in the program and to persons under 65 after they are eligible for Medicare Part B without paying premiums if they have received Social Security Disability or Railroad Retirement Board benefits for 24 consecutive months (any person over the age of 65 may purchase Medicare Part B regardless of whether or not they have paid into Social Security System. Persons of any age may receive Medicare A without paying premiums automatically if they have had a kidney transplant or are on kidney dialysis. All enrollees are entitled to Part A but Part B is voluntary and requires a monthly premium as well as an annual deductible.
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Who is eligible for Medicare?
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Recipients must meet the eligibility requirements for either Aid To Families With Dependent Children (AFDC), or Supplemental Security Income (SSI). AFDC covers primarily dependent children living with one parent only; and the parent. SSI covers the aged and disabled.
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Title 14 or Medicaid recipients must meet the following eligibility requirements?
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HFCA (Health Care Financing Administration)
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A federal agency that administers Medicare as well as federal guidelines for Medicaid?
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Nursing, Housekeeping, and Laundry Staff (an employees at risk)
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It is mandatory that every health care facility offer the HBV (Hepatitis B Vaccine) to whom?
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For facilities with 11 or more employees. General keep records on problems that require more than just first aid.
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When is recordkeeping of Occupational Illness and Injuries required?
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Complete a Life Safety Code Survey and a Standard Survey
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To become certified a facility must?
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OBRA Survey
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A resident centered outcome oriented inspection?
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OSCAR (an administrator may request a copy of the most recent OSCAR)
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A report from the state surveyors which shows recent survey deficiency trending for that facility?
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Severity Level
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Survey - the effect on resident outcomes?
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Scope Level
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Survey - the number of residents potentially or actually affected?
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Notice of Isolated Deficiencies
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Survey - Issued when a facility is found to be in substantial compliance; a POC (plan of correction) is not required, but a facility is expected to correct the deficiencies?
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POC (Plan of Correction)
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Survey - Must be completed to reply to 2567?
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HFCA - 2567 (requires a POC / plan of correction)
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Survey - Issued when a facility is found to be noncompliant?
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Letters A,B,C - deficiencies in this range are not serious. No actual harm or potential to cause harm, just a minor negative impact on residents.
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Survey - Severity Level 1Tags?
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Letters D,E,F - These tags are cited when there is noncompliance with no actual harm to residents but possibility of minimal harm to residents.
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Survey - Severity Level 2 tags?
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Letters G,H,I - Actual harm has occurred. Harm can include, bruise, skin tear, or making a resident upset.
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Survey - Severity Level 3 tags?
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Letters J,K,L - Worst tags possible. Immediate jeopardy is possible.
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Survey - Severity Level 4 tags?
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Directed plan of correction, state monitoring, and directed in service training
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Survey - Remedy Category 1 includes?
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Denial of payment for new admissions, denial of payments for all residents, civil monetary penalties of $50 to $3,000 per day.
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Survey - Remedy Category 2 includes?
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Temporary management, immediate termination from Medicare and Medicaid programs, and civil monetary penalties of $3,050 to $10,000 per day
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Survey - Remedy Category 3 includes?
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JCAHO Accreditation (Joint Commission on Accreditation of Health Care Organizations) They are the preeminent accreditation agency for acute care hospital providers.
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Managed care organizations are asking for this level of accreditation prior to contracting with the facility?
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CARF (Commission on Accreditation of Rehab Facilities)
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Organization providing accreditation for medical rehabilitation programs?
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Governing Board
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What entity must decide questions involving the mission, organizational structure, personnel, budget and future direction of the facility. They have the power and the liability of the law behind them?
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1) policy making; 2) appointing the administrator
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The governing board has what two required duties?
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Advisory Boards
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They give advice that does not have to be taken. They do not have the power or the liability of law behind them?
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Sole Proprietorship
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An unincorporated business owned by an individual. The owner is responsible for both personal and business debts?
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Partnership
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Type of business where partners are personally liable for all of the business debt?
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Corporation
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A form of business that is incorporated under the laws of one of the states. There may be a single stockholder or thousands of holders. It is a separate legal entity from its owners and therefore the owners are not personally responsible for the corporate debts?
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Planning, Organization, Staffing, Leading (directing), and Controlling
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What are the 5 functions of management?
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The Principle of the Economy of Action (facility pays more than it should)(she got a raise why shouldn't I)
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A principle that teaches anytime a higher paid employee makes a decision a lower paid employee can make out as well or better?
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The state in which the facility is located.
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Who regulates the retention period of the medical records at a nursing facility?
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They are established by a combination of federal and state legislation, regulations, and programs.
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Who regulates Medicaid benefits and eligibility requirements?
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4 Hours
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When a surveyor demands a list of all residents/room numbers indicating each resident's case mix category and special care needs, the facility must supply this information within what time frame?