Healthcare Financial Management 1993: Vol 47 Index

5 Pages·1993·1.9 MB·English

January—December 1993
Accounting principles controlling healthcare costs. Weinheimer, management. Masonson, Leslie N., CCM,
and practices Christopher F., FHFMA, CPA, July: 10. April: 96.
Geriatric care management reduces Bank pricing study provides useful yard-
Medicare losses. Parker, Marcie; David W. stick. Masonson, Leslie N., CCM, May:
P&P Board Statement No. 15: Valuation and Heiss; and Michael J. Harris, October: 23. 146.
financial statement presentation of charity Nutritional intervention influences the bot- Managing bank relationships effectively.
service and bad debts by institutional tom line. Smith, Philip E., MSJ; and Alice Masonson, Leslie N., CCM, June: 119.
healthcare providers. HFMA’s Principles E. Smith, MS, RD, October: 30. Check truncation and ACH trends. Mason-
and Practices Board, February: 53. Manufacturers, hospitals cooperate on son, Leslie N., CCM, July: 64.
Examining the effect of PPS on cost account- imaging equipment acquisition. Sullivan, Enhancing hospital cash reserves manage-
ing systems. Rezaee, Zabihollah, PhD, Michael, October: 38. ment. Anderson, Alexander M., July: 91.
CPA, CIA, CFE, CMA, March: 58. Cost and benefits of shell space construc- Preparing checks with laser printers.
FASB proposes changes in not-for-profit tion. Roark, Kevin, MHSA; Ben Brooks; Masonson, Leslie N., CCM, August: 82.
reporting. Titera, William R., CPA, April: 39. and Karl Kilgore, AIA, October: 46. Trends in banking relationships. Masonson,
FAS 116 and 117: The implementation Leslie N., CCM, September: 64.
process. Bigalke, John T., FHFMA, CPA, Update on direct deposit of payroll. Mason-
October: 68. son, Leslie N., CCM, October: 70.
The hidden costs of accounts receivable. Purchasing cash management services with
McCormick, Jr., Edmund J., November: 78. RFIs and RFPs. Masonson, Leslie N.,
CCM, December: 94.
Administration/management
Education/training/career
development
Quality supplier relationships enhance per-
formance. Jablonski, Robert, March: 16.
Tame the healthcare paperwork monster. Crucial calculations: Preparing for retire-
Clarke, Richard L., FHFMA, April: 12.
ment. Sunseri, Albert J., PhD, CAE; and
David B. Kosteva, January: 90.
Capital formation and Accept the challenge of professionalism and
certification. Phipps, Bonnie L., FHFMA,
management
CPA, February: 10.
Strength in numbers. Clarke, Richard L.,
U.S. banking system’s future is positive. FHFMA, June: 12.
Managing the stages of hospital cost Corrigan, Gerald, January: 70. Evaluating a job opportunity. Grinslade,
Integrating technology assessment into the Liz, June: 116.
aacncdo uLnetsilnige . K.Y oPuenagr,l maDna,v idA prWi.l,: M58A., DBA; capital budgeting process. Watts, Dave; Brian What makes a financial manager successful?
Louie; and Donna Finney, February: 20. Weinheimer, Christopher F., FHFMA,
Accounting practice diversity in the health-
cCaPrAe; inadnuds trRyi.c k RToubrbpiinns,, CWPaAlt,e rM aAy.:, D1B1A1., Caepsi. taGlr imuaplddait,e Pfaauclt,o r:P hDA, n eFwe breuraa rya:p pr3o2.a ch- HFCPMAA, vAuogluusntt:e er1s0.— a vital resource. Clarke,
P&P Board Statement No. 16: Classifying, Beating the capital budgeting blues: Devel- Richard L., FHFMA, August: 12.
valuing, and analyzing accounts receiv- oping capital request evaluation criteria
able related to patient services. HFMA’s Orme, Clifton N.; Robert J. Parsons, PhD;
Principles and Practices Board, May: 127. and T.D. Baxter, February: 83. Healthcare
Early SFAS 106 adopters provide revealing The value of relationships with venture cap- ene
healthcare data. Leauby, Bruce A., PhD, italists. Bellas, Jr., Robert C., March: 64. ip {tts
CPA, CMA; Joseph Y. Ugras, PhD; and Strategic capital planning scenarios for the
Mary Jeanne Welsh, PhD, CPA, June: 98. future. Saunders, Robert, CPA; John J. May-
Databases, physicians, and accountants of erhofer, FHFMA, CMPA, CPA, FACHE;
and Wanda J. Jones, MPH, April: 50.
the 21st Century. Michelman, Jeffrey E.,
PhD, CPA, CMA, June: 134. Capital investment analysis: Three methods.
Freestanding ambulatory surgery: Cost-con- Gapenski, Louis C., PhD, August: 60.
Interest rate swaps: Financial tool of the
tainment winner? Wolfson, Jay, DrPH;
Gary Walker, JD; and Peter J. Levin, ScD, ‘90s. Woodard, Mark A., November: 56.
Estimating the value of group medical prac-
FACHE, July: 27.
Finding savings in laundry operations. tices: A primer. Baumann, Barbara H.,
Giancola, David, July: 34. CFA; and Marjorie R. Oxaal. December: 58.
Subacute care as a new source of revenue.
Balsano, Armand E.; and Frances J. Cash management
Fowler, July: 56.
The five toughest interview questions. Ret-
The need for consistency in healthcare
icker, Peter, September: 82.
reporting. Duis, Terry E., FHFMA, CPA, Preparing for a treasury management merg- Personal marketing during a job hunt.
July: 40. er. Masonson, Leslie N., CCM, February: 72.
Cooperation and knowledge are the keys to Benchmarking makes its way to treasury Peterson, Diane, FACHE, October: 79.
DECEMBER 1993 103
ANNUAL INDEX
Healthcare financial managers should strive Facilities management Clarke, Richard L., FHFMA, May: 12.
to be invaluable. Wiggins, Joe, AMA’s Todd pushes for reform—cautious-
November: 94. ly. Clarke, Richard L., FHFMA, May: 20.
Accept the challenge of strategic financial The quest for uniformity in billing goes on.
Employee management and CplPaAn,n inMga.r chP:h ip1p0s., Bonnie L., FHFMA, ThReo dfei,rs t Damne,a niFnHgFfMulA , stCepMsP At,ow aJrudn e:r ef2o4.r m.
relations Stewardship. Clarke, Richard L., FHFMA, Clarke, Richard L., FHFMA, July: 12.
March: 12. Waverly Municipal Hospital on a special
The analysis stage of a merger. Masonson,
mission. Siwicki, Bill, July: 74.
Accept the challenge of professional stan- Leslie N., CCM, March: 78.
Government request sends HFMA members
dards. Phipps, Bonnie L., FHFMA, CPA, Business continuity planning: The hospital’s
to Albania. Siwicki, Bill, August: 91.
January: 10. insurance policy. Luecke, Randall W., Advocacy is an extension of education.
What's in a vision? Clarke, Richard L., MBA, CMA, CPA; and Cindy Hoopingar- Weinheimer, Christopher F., FHFMA,
FHFMA, February: 12. ner, April: 30. CPA, October: 10.
More efficient hospitals are closing. Clever-
No free lunch. Clarke, Richard L., FHFMA,
ly, William O., PhD, CPA, April: 82. October: 12.
Hospital, clinic merger proves advanta- Administrative simplification crucial to
Healthcare geous, perhaps prophetic. Siwicki, Bill, healthcare reform. Weinheimer, Christo-
. Financial April: 94. pher F., FHFMA, CPA, November: 10.
Management Smart financial management of medical
office space. Shactman, David, MPA,
June: 81.
Contracting for helicopter emergency trans-
port services. Spencer, Thomas S.; and
Carel T. Hedlund, August: 67.
New service lines for hospital emergency
departments. Karp‘el, Martin S., MPA,
November: 41.
Cooperative vendor selection saves money,
helps improve care. Walczak, Charles R.;
Vincent P. Rogers, MD; Tom Jones; and
Jerry Olszweski. December: 56.
Ethical misconduct in healthcare financial
Financial analysis/modeling
management. Sandrick, Karen M.,
March: 34.
Practical applications of healthcare market- RBRVS as a financial assessment tool. Don-
ing ethics. Goldman, Robert L., PhD, nelly, Joseph T., CPA, February: 44.
March: 46. Hospital control and decision making: A What healthcare reform means to me. Clarke,
Healthcare reform adds complexities for financial perspective. Walker, C. Lank- Richard L., FHFMA, November: 12.
today’s CFO. Zimmerman, David; and
ford, PhD; and L. Wade Humphreys, PhD, Anticipating integrated healthcare systems.
Bruce Nelson, April: 23.
June: 90. Clarke, Richard L., FHFMA, December: 12.
CFOs have accepted the challenge. Phipps, Contribution margin analysis: A case study.
Bonnie L., FHFMA, CPA, April: 10.
Horowitz, Judith L., June: 129.
Accept the challenge to ‘Set the Course.’ Key financial ratios foretell hospital clo- Information systems
Phipps, Bonnie L., FHFMA, CPA, May: 10. sures. Lynn, Monty L., PhD; and Paul
Set the course. Weinheimer, Christopher F., Wertheim, PhD, CPA, November: 66. Improving the claims process with EDI.
FHFMA, CPA, June: 10.
Communication, mission make Methodist Moynihan, James J., January: 48.
one of ‘100 Best.’ Siwicki, Bill, June: 125. Government: Federal, state, Adapting to the ANSI 835 transaction set.
Deferred compensation for tax-exempt enti- and local EDRIo meox,p erEtlsi zarebaeltihs,t icJ aannuda ryo:pt i5m4i.s tic.
ties. Rich, Christopher, CPA; and Gary E.
Jenkins, October: 54. January: 58.
Cash spurs hospital staff to stay fit. Siwicki, A year of challenge. Clarke, Richard L., New York hospital discovers joy of optical
Bill, October: 73. FHFMA, January: 12. imaging. Siwicki, Bill, January: 78.
Pioneering child care center provides par- AHA President Dick Davidson and the HIS consultants: When are they necessary,
ents peace of mind. Siwicki, Bill, Novem- ‘new future.’ Clarke, Richard L., FHFMA, and why? Berger, Stephen H., FHFMA,
ber: 88. January: 20. CPA; and Vincent G. Ciotti, June: 45.
Economic credentialing survey of university Cooper: Managed competition is the future of Using PCs for effective case-mix based bud-
tea: hong hospitals. Riley, Donovan, healthcare reform. Siwicki, Bill, March: 20. geting. Kramer, Asher K., FHFMA,
December: 42. Healthcare reform: Models and implica- CMPA, MBA; and Robert J. Ellertsen,
tions. Luce, Gregory M.; and Thomas E. FHEMA, CMPA, MBA, June: 52.
Dutton, March: 24. Reaping the benefits of electronic medical
Accept the challenge of healthcare reform. record systems. Davis, Michael W., June: 60.
104 HEALTHCARE FINANCIAL MANAGEMENT
ANNUAL INDEX
Cost justifying the electronic billing deci- William G., CPA, March: 68. Total quality management is here to stay.
sion. Marshall, Steve, June: 68. Ramifications of the Family and Medical Weinheimer, Christopher F., FHFMA,
Improving the bottom line with imaging Leave Act of 1993. Luecke, Randall W., CPA, September: 10.
technology. Little, Eunice, MS, RRA; and MBA, CMA, CPA; Rebecca J. Wise, MHA; Continuous quality improvement as an
Leslie Wong, FHFMA, CPA, Fune: 74. and Martin S. List, JD, August: 34. organizational strategy. Barrett, Mary
Avoiding antitrust compliance difficulties in Jean, September: 20.
mergers and acquisitions. Bryant, Jr., L. The TQM critic: A rational revolutionary?
Edward, August: 48. Kerr, Jr., Bernard J., EdD, September: 76.
Update on hospital-physician relationships Breaking crayons aids creativity. Black,
under Stark. Steiner, John E., Jr., Robert Alan, PhD, November: 26.
December: 66. Reengineering is here to stay. Masonson,
Hospital-physician economic relationships Leslie N., CCM, November: 84.
under Stark II. Higgins, Daniel B.; and
Melinda L. Hayes, December: 76.
Management
analysis/engineering
Managing by fact. Betka, Jr., Robert D., Jan-
uary: 18.
Defining quality is difficult, but necessary.
Healthcare EDI—the transatlantic experi- Nevers, Rick L., February: 18.
Creating an atmosphere of complete
ence. Moynihan, James J.; and Kathryn
employee involvement in TQM. Malone,
Norman, June: 139.
EDI for the human resources department. John, June: 126.
Moynihan, James J.; and David Schinderle, Improving outpatient registration with
July: 86. TOM. Larsen, Gail, August: 75.
New ways to get paid electronically. Moyni- Preventive systems in a CQI/TQM environ-
han, James J., August: 87. ment. Barrett, Mary Jean, August: 22. ‘Reform’ plan pushes business office staff
Integrated system moves hospitals out of Achieving excellence in the management of past days in AR goal. Siwicki, Bill, Decem-
‘Jurassic Park.’ Siwicki, Bill, accounts receivable. Ladewig, Tommy L.; ber: 88.
September: 72. and Bill A. Hecht, September: 25. In defense of total quality management.
Linking physicians to hospitals. Moynihan, Healthcare financial managers and CQI. Langenfeld, Douglas E., December: 92.
Horine, Patrick D., MHA; Eric D. Pohjala,
James J., September: 74.
Healthcare EDI needs leadership. Moyni- FHFMA, MBA; and Randall W. Luecke,
han, James J., October: 76. MBA, CMA, CPA, September: 34. Patient accounts management
EDI and electronic mail. Moynihan, James Improving clinical practices can boost the
J., November: 91. bottom line. Dieter, Bryan; and Doug Gen-
EDI standards—a year-end review. Moyni- tiles MD, MBA, September: 38. UB-92, HCFA 1500: The genesis of EDI?
han, James J., December: 90. Rode, Dan, FHFMA, CMPA, January: 82.
Patient accounts and MIS: Facing the future
Healthcare together. Rode, Dan, FHFMA, CMPA,
Insurance/risk management Financial April: 90.
Selling accounts receivable to fund working
capital. Kincaid, Timothy J., JD, May: 26.
Blue Cross Blue Shield CEO calls for insur- Measuring accounts receivable perfor-
ance reform. Clarke, Richard L., FHFMA, mance: A comprehensive method. New-
November: 30. ton, Robert L., FHFMA, CMPA, May: 33.
Patient accounts managers prepare for
change. Zimmerman, David; and Bruce
Legal issues Nelson, May: 38.
Managed competition: Is there a future for
PFS managers? Rode, Dan, FHFMA,
CMPA, May: 142.
Strong estate planning is essential. Kistner,
Need for ‘quality data’ sets new frontiers
William G., CPA, January: 86.
for PFS staff. Rode, Dan, FHFMA, CMPA,
Fraud and abuse compliance programs:
Their time has come. DeMuro, Paul R., June: 112.
FHFMA, CMPA, CPA, JD; and Jerome C. Achieving superior performance through Some thoughts on change. Rode, Dan,
Roth, JD, March: 50. process improvement. Mahlen, Kirk A., FHFMA, CMPA, July: 68.
Reforming patient financial services. Clarke,
Complex rules involving alimony. Kistner, September: 45.
DECEMBER 1993 105
Richard L., FHFMA, September: 12. Physician issues Authors
Keeping ‘the basics’ in sight during times of
change. Rode, Dan, FHFMA, CMPA,
November: 98. Data comparison helps medical center Anderson, Alexander M., July: 91.
improve service, cut costs. Siwicki, Bill, Balsano, Armand E., July: 56.
February: 62. Barrett, Mary Jean, January: 26, August: 22,
Payment for healthcare Promoting cost-effective physician behavior. September: 20.
services Shulkin, David J., MD; and Alan H. Baumann, Barbara H., CFA, December: 58.
Rosenstein, MD, MBA, July: 48. Baxter, T.D., February: 83.
The importance of forging relationships. Bellas, Jr., Robert C., March: 64.
Improving charge capture to increase net Weinheimer, Christopher F., FHFMA, Berger, Stephen H., FHFMA, CPA, June: 45.
CPA, December: 10.
revenue. Thompson, Doug; and Mary Jean
Practice acquisition: Buy or build? Manecke,
Barrett, January: 26. Stephen R., CPA, December: 33.
Latest Medicare benefit: FQHC services.
Grimaldi, Paul, PhD, January: 34.
Opportunities under capital PPS. Sutter,
Provider organizations
Ronald N., JD, January: 76.
Optimizing Medicare reimbursement in
skilled nursing facilities. Micheletti, Julie
A.; Thomas J. Shlala; and Charles E. An integrated approach to managed care
Greenfield, February: 38. contracting. Shapleigh, Christine, MD,
Joint effort to establish payment schedule August: 27.
disappoints CFO. Siwicki, Bill, March: 80.
Courts uphold HCFA geographic reclassifi-
cation standards. Sutter, Ronald N., JD, Taxes
April: 88.
Graduate medical education reaudit regula-
tion challenged. Sutter, Ronald N., JD, Tax deductions for personal casualty or
July: 80. theft losses. Kistner, William G., CPA,
February: 74.
Betka, Jr., Robert D., January: 18.
Payroll tax requirements for child care
Bigalke, John T., FHFMA, CPA, October: 68.
providers. Kistner, William G., CPA, Black, Robert Alan, PhD, November: 26.
April: 99.
Brooks, Ben, October: 46.
Independent contractors or employees? Bryant, Jr., L. Edward, August: 48.
Minimizing the risk of IRS reclassifica-
Ciotti, Vincent G., June: 45.
tions. Moore, Walter B., CPA; and C. Clarke, Richard L., FHFMA, January: 12, 20,
Daniel Groth, MBA, May: 118. February: 12, March: 12, April: 12, May:
The tax impact of IRA contributions. Kist-
12, 20, June: 12, July: 12, August: 12, Sep-
ner, William G., CPA, May: 150.
tember: 12, October: 12, November: 12,
The tax impact of IRA distributions. Kistner,
30, December: 12.
William G., CPA, June: 121. Cleverly, William O., PhD, CPA, April: 82.
Clinton's deficit-reduction package and Coffey, S. Ray, October: 60.
your income taxes. Kistner, William G., Corrigan, Gerald, January: 70.
CPA, July: 70.
Davis, Michael W., June: 60.
Tax reform brings new interest in shifting
DeMuro, Paul R., FHFMA, CMPA, CPA, JD,
family income. Kistner, William G., CPA,
March: 50.
August: 85. Dieter, Bryan, September: 38.
Income shifting and tax computation. Kist-
Patient supply charges: Still a revenue ner, William G., CPA, September: 68. DDuoinsn,e lTleyr,r yJ oEs.e, pFh HFT.M, AC,P A,C PAFe,b rJuualryy:: 404.4 .
source? Hurwitz, Marc R., September: 52. The benefits of real estate investment trusts. Dutton, Thomas E., March: 24.
Prebilling DRG training can increase hospi- Kistner, William G., CPA, October: 82.
tal reimbursement. Hoffman, Gary D., Registry-supplied nurses reduce tax Ellertsen, Robert J., FHFMA, CMPA, MBA,
FHFMA,; and Douglas K. Jones, Septem- headache for hospitals. Hollrah, Russell FiJnunneey:, 5D2o. nna, February: 20.
ber: 58. A., November: 71.
Retroactive reimbursement under HCFA’s A financial checkup for 1994. Kistner, GFaowpleenrs,k i,F raLnocueiss JC.., ,J uPlhy:D ,5 6A. ugust: 60.
PPS for capital. Coffey, S. Ray, October: 60. William G., CPA, November: 86. Gentile, Doug, MD, MBA, September: 38.
Court sides with providers on advance SEFAs can help parents buy houses for their Giancola, David, July: 34.
refunding. Sutter, Ronald N., JD, children. Kistner, William G., CPA, Goldman, Robert L., PhD, March: 46.
October: 74. December: 86.
Medicare physician payment reform: A Greenfield, Charles E., February: 38.
Grimaldi, Paul, PhD, January: 34,
view from the field. Hughes, Kathleen E.,
February: 32.
November: 48.
Grinslade, Liz, June: 116.
106 HEALTHCARE FINANCIAL MANAGEMENT
Groth, C. Daniel, MBA, May: 118. Lynn, Monty L., PhD, November: 66. Rogers, Vincent P., MD, December: 56.
Harris, Michael J., October: 23. Mahlen, Kirk A., September: 45. Romo, Elizabeth, January: 54.
Hayes, Melinda L., December: 76. Malone, John, June: 126. Rosenstein, Alan H., MD, MBA, July: 48.
Hecht, Bill A., September: 25. Manecke, Stephen R., CPA, December: 33. Roth, Jerome C., JD, March: 50.
Hedlund, Carel T., August: 67. Marshall, Steve, June: 68. Sandrick, Karen M., March: 34.
Masonson, Leslie N., CCM, February: 72, Saunders, Robert, CPA, April: 50.
March: 78, April: 96, May: 146, June: 119, Schinderle, David, July: 86.
July: 64, August: 82, September: 64, Octo- Shactman, David, MPA, June: 81.
ber: 70, November: 84, December: 94. Shapleigh, Christine, MD, August: 27.
Mayerhofer, John J., FHFMA, CMPA, CPA, Shlala, Thomas J., February: 38.
FACHE, April: 50. Shulkin, David J., MD, July: 48.
McCormick, Jr., Edmund J., November: 78. Siwicki, Bill, January: 78, February: 62,
Micheletti, Julie A., February: 38. March: 20, 80, April: 94, June: 125, July:
Michelman, Jeffrey E., PhD, CPA, CMA, 74, August: 91, September: 72, October:
June: 134. 73, November: 88, December: 88.
Moore, Walter B., CPA, May: 118. Smith, Alice E., MS, RD, October: 30.
Moynihan, James J., January: 48, June: 139,
July: 86, August: 87, September: 74, Octo-
ber: 76, November: 91, December: 90.
Nelson, Bruce, April: 23, May: 38.
Nevers, Rick L., February: 18.
Newton, Robert L., FHFMA, CMPA, May: 33.
Norman, Kathryn, June: 139.
Olszweski, Jerry, December: 56.
Orme, Clifton N., February: 83.
HFMA’s Principles and Practices Board, Oxaal, Marjorie R., December: 58.
February: 53, May: 127. Parker, Marcie, October: 23.
Higgins, Daniel B., December: 76. Parsons, Robert J., PhD, February: 83.
Hoffman, Gary D., FHFMA, September: 58. Pearlman, Leslie K., April: 58.
Hollrah, Russell A., November: 72. Peterson, Diane, FACHE, October: 79.
Hoopingarner, Cindy, April: 30. Phipps, Bonnie L., FHFMA, CPA, January:
Horine, Patrick D., MHA, September: 34. 10, February: 10, March: 10, April: 10,
Horowitz, Judith L., June: 129. May: 10.
Hughes, Kathleen E., November: 48. Pohjala, Eric D., FHFMA, MBA,
Humphreys, L. Wade, PhD, June: 90. September: 34. #s ae
Hurwitz, Marc R., September: 52. Reticker, Peter, September: 82. Smith, Philip E., MSJ, October: 30.
Jablonski, Robert, March: 16. Rezaee, Zabihollah, PhD, CPA, CIA, CFE, Spencer, Thomas S., August: 67.
Jenkins, Gary E., October: 54. CMA, March: 58. Steiner, John J., Jr., December: 66.
Jones, Douglas K., September: 58. Rich, Christopher, CPA, October: 54. Sullivan, Michael, October: 38.
Jones, Tom, December: 56. Riley, Donovan, December: 42. Sunseri, Albert J., PhD, CAE, January: 90.
Jones, Wanda J., MPH, April: 50. Sutter, Ronald N., JD, January: 76, April: 88,
Karpiel, Martin S., MPA, November: 41. July: 80, October: 74.
Kerr, Jr., Bernard J., EdD, September: 76. Healthcare Thompson, Doug, January: 26.
Kilgore, Karl, AIA, October: 46. Fi ial Titera, William R., CPA, April: 39.
Kincaid, Timothy J., JD, May: 26. Turpin, Rick, CPA, May: 111.
Kistner, William G., CPA, January: 86, Feb- Ugras, Joseph Y., PhD, June: 98.
ruary: 74, March: 68, April: 99, May: 150, Walczak, Charles R., December: 56.
June: 121, July: 70, August: 85, Walker, C. Lankford, PhD, June: 90.
September: 68, October: 82, November: Walker, Gary, JD, July: 27.
86, December: 86. Watts, Dave, February: 20.
Kosteva, David B., January: 90. Weinheimer, Christopher F., FHFMA, CPA,
Kramer, Asher K., FHFMA, CMPA, MBA, June: 10, July: 10, August: 10, September:
June: 52. 10, October: 10, November: 10,
Ladewig, Tommy L., September: 25. December: 10.
Langenfeld, Douglas E., December: 92. Welsh, Mary Jeanne, PhD, CPA, June: 98.
Larsen, Gail, August: 75. Wertheim, Paul, PhD, CPA, November: 66.
Leauby, Bruce A., PhD, CPA, CMA, June: 98. Wiggins, Joe, November: 94.
Levin, Peter J., ScD, FACHE, July: 27. Wise, Rebecca J., MHA, August: 34.
List, Martin S., JD, August: 34. Wolfson, Jay, DrPH, July: 27.
Little, Eunice, MS, RRA, June: 74. Roark, Kevin, MHSA, October: 46. Woodard, Mark A., November: 56.
Louie, Brian, February: 20. Robbins, Walter A., DBA, CPA, May: 111. Wong, Leslie, FHFMA, CPA, June: 74.
Luce, Gregory M., March: 24. Rode, Dan, FHFMA, CMPA, January: 82, Young, David W., MA, DBA, April: 58.
Luecke, Randall W., MBA, CMA, CPA, April: 90, May: 142, June: 24, 112, July: 68, Zimmerman, David, April: 23, May: 38. 9
April: 30, August: 34, September: 34. November: 98.
DECEMBER 1993 107