10-5-10_Tue_2.40pm_Mobile m-Communications Network Technologies, m-Medical Tourism, Off-shoring Shortfalls & Cross‐Cultural Ethical Issues in m-Healthcare: Boosting Margins, Profits & Cash-flows for Medical Training Tourism

Avi Rushinek, Sara Rushinek, University of Miami, arush@miami.edu (305)666-7890

Abstract

Mobile m-Medical tourism goes both ways. Doctors and patients travel from across the world to the US domestic physicians with superior surgical skills and facilities, not available locally, circumventing foreign regulations. Further, they can combine their surgery with a "mini-vacation." On the other hand, off‐shoring of health & m-Medical services may be less expensive and may circumvent US regulation, at a higher risk of problems. Such service provider shortfalls of risky m-Medical procedures, may lead to additional corrective domestic services. International services combined with m-Communications technologies (iPhone) for delivering international services, provide the “best of both worlds,” for areas such as Latin America & Florida, raising a variety of cross‐cultural and ethical issues in m-Healthcare. This research focuses on m-Medical global applications (Apps) using social media surveillance networks (GoogleVideo, YouTube, FaceBook) audit technologies, Search Engine Optimization (SEO) in m-Medicine. It focuses on deploying advanced quantitative methods for m-Medical trials, combined with qualitative techniques of performance evaluation, and the latest m-Multimedia high tech method in the most cost effective ways. It deals with m-Health Care Industry Case Studies, delivery and professional effectiveness: centralization, staff admission, surgical performance and decision making, as well as m-Health Marketing and Sales Distribution Software Related to Computer User Satisfaction. This study examined the demise of red tape bureaucracy of the new m-Health care initiatives as it witnessed the onslaught of m-Health Service Network. It investigated one stop care shopping. The study looks at m-Medicine and m-Commerce security measures: are they worth it?

Introduction

Boosting Margins, Profits & Cash-Flows E-Communication Using Apps On Apple's Itunes Combining Gaming And Do-It-Yourself-First Photo Editing For Global Health-Care

boosting margins, profits & cash-flows of e-communication using apps on apple's itunes combining gaming and do-it-yourself-first photo editing for global health-care is becoming a very prominent issue as more and more organizations focus on the topic. A case in point is an upcoming event at the University of Miami, Florida 2011. “The University of Miami’s Center for International Business Education and Research (UM CIBER) will be hosting the International Healthcare Academic Conference on Wednesday, January 12, 2011 preceding UM’s 2011 Global Business Forum (GBF) on January 13 and 14, 2011.” Their common theme is “The Business of Health Care: Defining the Future”. Such events represent the heightened interest in international healthcare in general and e-healthcare specifically. “This conference explores such topics as medical tourism, off-shoring of health and medical services, immigration to fill provider shortfalls, global cooperation in pandemic situations, international rationalization of services, language and culture skills for serving foreign clients, communications technologies for delivering international services, emerging opportunities with and in Cuba; and cross-cultural ethical issues in healthcare.” The integration of the above areas is the focus of this current research.

BRIDGET CAREY Miami Herald, Business Monday, “TECHNOLOGY: Web app allows you to preview cosmetic procedures on your cell or computer, .MTV partnered with a South Florida doctor to let users simulate cosmetic surgery procedures,” bcarey@MiamiHerald.com, Monday, 10.04.10 retrieved 10/4/2010, Mon: http://www.miamiherald.com/2010/09/12/1821755/point-and-click-to-preview-a-new.html#ixzz11PoaiV2X describes a good example of m-communication, m-health, m-medicine, and SEO (Search Engine Optimization) integration, related to a Miami Plastic Surgeon with a vanity telephone number of (305)New-Nose, or (305)639-6673, and the matching domain name of NewNose.com.

Dr. Michael Salzhauer of Bal Harbour Plastic Surgery has partnered with MTV to create the web app "Heidi Yourself." (MARICE COHN BAND / MIAMI HERALD, Monday, 10.04.10). That article demonstarates the success of m-communication and e-medicine, using the “iSurgeon app on Apple's iTunes, Dr. Michael Salzhauer of Bal Harbour Plastic Surgery was approached by the United Kingdom's version of MTV to create a similar program for its website. Called ``Heidi Yourself,'' the new online tool lets users see what they'd look like if they changed their body or facial features.

The name comes from MTV reality TV star Heidi Montag, who admits to having 10 plastic surgery procedures in a single day. Heidi Yourself went live at the end of August and gets about 200 hits a day. And about half a million have downloaded Salzhauer's free iSurgeon iPhone app since it launched last year, he said. Salzhauer is among a handful of plastic surgeons using iPhone apps to promote their practice with a do-it-yourself-first photo editing tool. … For Salzhauer and others, the interactive apps have become a new form of marketing. Out of the roughly 1,000 operations Salzhauer has done in the past year, about 50 clients mentioned they changed their images on the iPhone app before coming in. … In this economy, it's not like plastic surgery is on top of everyone's mind,'' Salzhauer said.

“Few who visit the MTV UK Heidi yourself site may travel to see him, he said, but the exposure is worthwhile. And a few clients who downloaded iPhone versions have come from out of town to book his services. In the case of iSurgeon, that power comes with a light-hearted cosmetic surgery spin. Like competing apps, iSurgeon requires users to upload a photo, preferably a profile shot of the area to be changed. A finger swipe or mouse click will stretch, shrink and lift parts of an image. The iPhone app includes a timed game to see how quickly and accurately you can improve another patient's nose, breast, tummy or butt. And with every nip and tuck on the app comes comical sound effects of moans, buzz saws and screams. ``I take my work seriously, but I don't take myself too seriously,'' Salzhauer said. While some may use it for a cheap laugh, Salzhauer said he sometimes gets about 50 to 100 images sent to him daily from people who want to show him what they created on the app. A few months ago, about half of those were sent jokingly, but now 75 percent of the e-mailed photos he gets are taking the app seriously. The technology to morph photos with a virtual makeover has been around for some time on the Web and in professional software like Adobe's Photoshop, which can cost $500. But with the ease of a Smartphone application, it only takes seconds to take a photo and begin editing it.” ``Photoshop software is kind of complicated and expensive,'' Salzhauer said. ``This is free and instant.''

Such apps may rack up about 100,000 downloads in the first month and averages about 50,000 to 60,000 downloads a month. The trick is to take it to the next step integrate it with the popularity of social networking, and social media, together with web ads and computer video gaming, surveillance security cameras web-casting and reocrding, and produce additional ad revenues with viral marketing for the doctors.

For example, the Doctors could enable FaceBook to make a contest, a speed test as to which friend can “surge” the face of a friend in the most attractive way within 10 seconds, a paste the new-face, with a new-nose on the wall of the friend, letting other friends rate the face, etc… Likewise, the Doctor can act as an ASP (Application Service Provider) for other organizations that have symbiotic judiciary relations with the Doctor.

“The free version of Salzhauer's iSurgeon puts the Bal Harbour Plastic Surgery name and contact information on the finished product photo, and encourages users to share edited photos on FaceBook. But the paid version for $1.99 -- purchased by about 7,000 -- lets users save photos without the practice's logo. Hiring a programmer to create it cost Salzhauer about $10,000. ``It was surprisingly affordable,'' Salzhauer said, and he's long since made his money back on it. Although plastic surgery often raises concerns of negative body image messages, Salzhauer said the only complaints he's heard are those who wish the software was more advanced. The next step: building an application for the larger-screen iPad. But for Salzhauer, it's a side project -- not a priority. ``I think everybody is trying out new things to get through this economy,'' he said.

Boosting Margins, Profits & Cash-flows for Medical Training Tourism

In a warehouse in Doral, on a “Saturday morning, 10 operating tables each contained a human hand and arm. Dozens of surgeons hovered over them, learning how to insert small titanium plates to fix fractures.” (JOHN DORSCHNER and MARSHA HALPER, MIAMI HERALD 9-30-2010. Thu. 4c) For this exercise, more than 60 doctors had come from Brazil, the Czech Republic, Mexico, Colombia and California to get advanced training using cadaver parts at the Miami Anatomical Research Center. Rames Mattar, the head of hand and microsurgery at the University of Sao Paolo said that ``Catholic countries don't allow using cadavers like this.'' That's why 40 of the surgeons had come from Brazil for the weekend training session. MARC -- a for-profit business -- opened three years ago. Serge Kozacki, MARC's lab director, said it cost about $6 million to redo the former warehouse, including 38 stations in operating suites and an auditorium with a large screen for video conferencing. On this Saturday, while hand surgeons worked in one area, orthopedic surgeons were next door, operating on human shoulders -- being used to practice new techniques in arthroscopic surgery.

The point of R&R research is that many doctors are busy working during the week days that makes it easier for them to tour for training during the weekends. The challenge for such medical tourism training organizations is to max the capacity utilization, in weekday periods when the regular demand for the facilities may not be as high. In general the key is to maximize capacity utilization and cash flow for off-peak demand periods, such as summer time in Miami, when the high heat level may be a problem for some visitors from colder climates. The Internet World Wide Web (WWW) can eliminate the seasonal slack and off-peak demand low activity level periods. By developing robust WWW skills and services, such seasonal low demand periods, can be bridged, by collaborating with complementary organizations. Such organizations will have peak-demand in slack periods of their peers, maximizing the activity level and utilization, margins, profits & cash flows of both parties. Such complementary off-peak demand organization is organizations that do not compete, but rather complement each other. For example, manufacturers of medical equipment may be a perfect partner that does not compete with a training organization yet may have a symbiotic mutually inclusive advantage of collaboration.

The Miami Anatomical Research Center (MARC) hosts more than 100 doctors who learn new surgical techniques and how to use new medical devices on human cadavers, nearly every weekend. Funded by local investors who have worked in the medical training industry, the MARC a 22,000-square-foot warehouse, with 38 surgical training stations, four simulated operating rooms and a 125-seat auditorium, is the largest center for surgical training in North America. “Last year, it brought between 6,000 and 7,000 doctors to Doral – most from out of town,” said Heloise Ribas Peixoto, MARC’s office manager. “It is booked every weekend through the end of this year and it is attracting an increasing amount of events during the weekdays,” she noted. The MARC can handle up to 200 doctors at once. It hires firms to cater meals and wash surgical smocks, Peixoto said. Afterward, the doctors burn some of their paychecks off-site. “Most people come in for two days and spend at least one evening there,” CEO Al Weinstein said. “The InterContinental Hotel in Doral is pleased we are there, as are the restaurants in the area.” The center takes advantage of its location near Miami International Airport to attract international visitors, mostly doctors from Latin America and Europe. “Most people come in for two days and spend at least one evening there,” CEO Al Weinstein said. “The InterContinental Hotel in Doral is pleased we are there, as are the restaurants in the area.” The center takes advantage of its location near Miami International Airport to attract international visitors, mostly doctors from Latin America and Europe.”

“The cadavers are flown in from around the country, too, to be used for simulated operations.” says Dr. Serge Kozacki, MARC’s lab director. R&R specialize in WWW simulations in various industries, especially in mobile, m-Medice and m-Health, enabling doctors from around the world to participate in real-time simulations care, using a simple cell-phone. “The facility has video conferencing equipment, so footage of real surgeries being performed at hospitals can be beamed into the auditorium. Simulated surgeries at the MARC also can be recorded and broadcast online or to other parts of the building.” This is where R&R technologies can leverage the recording, broadcasting, webcasting, pod-casting, and archiving them for off-peak capacity utilization and cash-flow boosting. “Since cadaver training is not allowed in most of South America, physicians must fly north for it,” Kozacki said. Physicians highly respect the opportunity for hands-on training before operating on patients because there is no room for mistakes when working on a patient,” he said. Medical device manufacturers, medical societies and physician groups sponsor the training sessions. Doctors, who must pay their own way, often attend to learn procedures that were developed after they graduated medical school or when deciding whether to purchase a new surgical device. Many hospitals require doctors to obtain training certificates before trying new surgical techniques on patients.

Rushinek and Rushinek (R&R) have developed an instant automated WWW based video assessment & testing generating system targeted at manufacturing certificate training. “Fort Lauderdale-based Mako Surgical Corp. (NASDAQ: MAKO) has used MARC to host training sessions for its robotic knee replacement device,” Kozacki said. “The center hopes to build on that experience by specializing in robotic surgery training,” he noted. Sometimes, it hosts research teams from medical device companies as they try out their wares on human tissue. “Since MARC is not affiliated with any vendors, it can host competing manufacturers, just not on the same day,” Kozacki said. “Some doctors attend several sessions as they decide which medical device to buy,” he said. “The MARC hopes to expand into dental training using real teeth and gums,” he said. Weinstein said the MARC is closing in on becoming profitable. “We’re seeing a tremendous amount of momentum and increased business with the center,” he said. (http://www.tradingmarkets.com/news/press-release/aaph_selr_selr_uvft_shamrockstocks-com-lucky-picks-of-the-day-otcbb-uvft-otcbb-aaph-otcbb-selr--1091649.html)

References-Communications Network Technologies, Medical Tourism, Off-shoring Shortfalls & Cross‐Cultural Ethical Issues in Healthcare

Addendum

Medical tourism can integrate "mini-vacation" to such tourist destinations as Miami Beach and South Florida, including: Villa, Condo and Home Rental, Jet Charter, Luxury Car Rental, Limo Services, Airport Drop Off and Pick Up, Weekend Getaway Planning, Vacation Planning Services, and Pet Hotel or Sitter Arrangement, etc can become part of the medical tourism trend.

It looks at Factors Affecting Consumers' Satisfaction with Medical Care using medical software interactive online expert system using diagnostic audit trails through telecommunication.

Using Forecasting sales, expenses and stock market values by quarterly financial statement ratio analysis this study examines microcomputer software development models. It applies electronic and electrical equipment industry Managerial Auditing methods to the health-care industry. It investigates how effectively managers revise their forecasts based on market leaders. It looks at User involvement in the development and use of computer based systems for the health and rehabilitation sciences: Reducing protocol test errors in medical trials. It deals with Podcasting Business Continuity, Backup and Disaster Recovery Planning of improved management controls. Using data mining, computer forensics, e-learning and social networks, for health information technology this research proposes new methods of improving service while reducing costs.

References

BRIDGET CAREY Miam Herald, Business Monday, “TECHNOLOGY: Web app allows you to preview cosmetic procedures on your cell or computer, .MTV partnered with a South Florida doctor to let users simulate cosmetic surgery procedures,” bcarey@MiamiHerald.com, Monday, 10.04.10 retrieved 10/4/2010, Mon: http://www.miamiherald.com/2010/09/12/1821755/point-and-click-to-preview-a-new.html#ixzz11PoaiV2X http://www.miamiherald.com/2010/09/12/1821755/point-and-click-to-preview-a-new.html

http://www.balharboursurgery.com/visitor_vacation.php

index.html International Health Care Academic Conference and Global Business Forum

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http://www.bus.miami.edu/events/GBF-2011.html Global Business Forum 2011 - The Business of Health Care: Defining the Future

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http://www.bus.miami.edu/events/gbf2011/index.html University of Miami Global Health-Care Conferences http://www.bus.miami.edu/faculty-and-research/conferences-and-seminars/global-forum/index.html

http://allaboutroboticsurgery.com/archivesjanuary2010/july2010.html http://www.bizjournals.com/sanjose/othercities/southflorida/stories/2010/07/26/story3.html?b=1280116800%5E3684941&s=industry&i=health_care Patients never complain when doctors train at center in Doral ...Jul 26, 2010 ... Dr. Serge Kozacki, MARC's lab director, said there are few body-part donors in South Florida. Using operating tables with real equipment and ... www.bizjournals.com/sanjose/othercities/.../story3.html?b...

UV Flu Technologies, Inc. (OTCBB: UVFT) Company's continuous public disclosure as a reporting issuer under the Securities Exchange Act of 1934 filed with the Securities and Exchange Commission's ("SEC") EDGAR database. http://www.tradingmarkets.com/news/press-release/aaph_selr_selr_uvft_shamrockstocks-com-lucky-picks-of-the-day-otcbb-uvft-otcbb-aaph-otcbb-selr--1091649.html

Brian Bandell “Health Care: Patients never complain when doctors train at center in Doral South Florida Business Journal,” Friday, July 23, 2010, retrieved Jul 26, 2010 ... Dr. Serge Kozacki, MARC's lab director, said there are few body-part donors in South Florida. Using operating tables with real equipment and ...www.bizjournals.com/sanjose/othercities/.../story3.html?b... MIAMI ANATOMICAL RESEARCH CENTER, Office Manager: Heloise Ribas Peixoto, Web site: www.marctraining.com, Address: 8850 N.W. 20th St., Miami 33172, Phone: (305) 716-0966, E-mail: Aweinstein@marctraing.com, SKozacki@marctraing.com, hpeixoto@marctraining.com, bbandell@bizjournals.com | (954) 949-7515

http://www.google.com/#hl=en&expIds=17259,17291,17311,22881,24472,25756,25854,26095,26209,26218,26339,26562,26714,26781,26789&sugexp=ldymls&tok=QUKxsISBCjj_Pw_nIf6yng&xhr=t&q=Dr.+Serge+Kozacki%2C+MARC's+lab+director&cp=4&pf=p&sclient=psy&aq=f&aqi=&aql=&oq=Dr.+Serge+Kozacki%2C+MARC's+lab+director&gs_rfai=&pbx=1&fp=3f137aea2efaa6b6

JOHN DORSCHNER and MARSHA HALPER “Doral facility uses cadavers to train doctors from around the world -Surgeons from around the world come to the Miami Anatomical Research Center in Doral to train”. Photo

jdorschner@MiamiHerald.com, / MIAMI HERALD 9-30-2010. Thu. 4c Retrieved 9-30-10, Thu.: http://www.miamiherald.com/2010/09/30/1849449/a-doral-research-facility-uses.html#ixzz1124ruOut

http://www.microsoft.com/windowsembedded/en-us/about/casestudies/m-turbo.mspx

http://www.online-therapy.com/?gclid=CISXu6X4qqQCFVkJ2god1Wth3Q

Therapick - m-Medical m-Health international live online therapy

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Internet fraud auditing: a simulated health care industry case study

A Rushinek, S Rushinek - Journal of Forensic Accounting, 2000 - rtedwards.com
Page 1. Internet Fraud Auditing: A Simulated Health Care Industry Case Study Avi
Rushinek and Sara Rushinek* University of Miami, Coral Gables, FL USA Forensic
audits are investigative audits that aim at detecting the likelihood ...

Health care delivery and professional effectiveness: centralization, staff admission, surgical performance and decision making

AVI RUSHINEK, SF RUSHINEK - International Journal of …, 1990 - journals.lww.com
... ORIGINAL ARTICLE: PDF Only. Health care delivery and professional effectiveness:
centralization, staff admission, surgical performance and decision making. RUSHINEK, AVI;
RUSHINEK, SARA F. Collapse Box Abstract. An abstract is unavailable. ...

Health Marketing and Sales Distribution Software Related to Computer User Satisfaction

A Rushinek, SF Rushinek - Health Marketing Quarterly, 1985 - informaworld.com
... Avi Rushinck and Sara F. Rushinek 83 ... have examined the demise of red tape bureau- cracy
(Computerworld, Sept., 1980), witnessed the onslaught of Health Service Network (Computerworld,
Sept., 1980), and in- vestigated one stop care shopping (Computerworld ...

E-commerce security measures: are they worth it?

acm.org [HTML]A Rushinek, S Rushinek - Ubiquity, 2002 - portal.acm.org
... 10, No. 9, 29-37. Rushinek, A. and Rushinek, S. "Internet Fraud Auditing: A Simulated Health
Care Industry Case Study", Journal of Forensic Accounting, 2000, Vol. 1, No. 1, 125-234.
Forum The authors are professors at the University of Miami. ...

Factors Affecting Rural Consumers' Satisfaction With Medical Care

A Rushinek, SF Rushinek - Health Marketing Quarterly, 1986 - informaworld.com
Page 1. PART 11: MARKETING RURAL HEALTH SERVICES Factors Affecting Rural
Consumers' Satisfaction With Medical Care Avi Rushinek Sara F. Rushinek 1.
INTRODUCTION AND LITERATURE REVIEW The Factors Affecting ...

Health and medical software related to computer user satisfaction: an interactive online expert system using diagnostic audit trails through telecommunication …

A Rushinek, SF Rushinek - Health Policy, 1985 - Elsevier
... and medical software related to computer user satisfaction: an interactive online expert system
using diagnostic audit trails through telecommunication networks Avi Rushinek' and Sara ... 23
Anonymous, Electronic printers for health care information, Office, August (1983) 108122. ...

Forecasting sales, expenses and stock market values by quarterly financial statement ratio analysis: a microcomputer software development model

A Rushinek, SF Rushinek - Managerial Auditing Journal, 1995 - emeraldinsight.com
... Avi Rushinek and Sara F. Rushinek A model for Applied Magnetic Corp and the electronic and
electrical equipment industry Managerial Auditing Journal, Vol. 10 No. ... The health-care industry
investigates how effectively managers revise their forecasts based on a market leader. ...

User involvement in the development and use of computer based systems for the health and rehabilitation sciences: Reducing protocol test errors

SF Rushinek, A Rushinek - International Journal of Rehabilitation …, 1985 - journals.lww.com
... Implications for the health and rehabilitation sciences are discussed. Rushinek, SF, & Rushinek,
A. Die Beteiligung der Anwender bei der Entwicklung und Anwendung von computergestützten
Systemen für die Gesundheits- und Rehabilitationswis- senschaften: Die ...

[PDF] The Effect on Achievement of Using Emerging Technology in the Managerial Accounting Course M Friedman, A Rushinek, S Rushinek - THE ACCOUNTING …, 2006 -
... 26, No. 2, 3-8, April, 1990. Rushinek, A. and Rushinek, S. "Health Care Delivery and Professional
Effectiveness: Centralization, Staff Admission, Surgical Performance, & Decision Making",
INTERNATIONAL JOURNAL OF REHABILITATION RESEARCH, Vol. 13, No.4, 1990. ...

Auditing HD Surveillance IP PTZ Network Cams AV Podcasting Business Continuity, Backup and Disaster Recovery Planning (BCBDRP) can prevent and …

onafree.com A Rushinek, S Rushinek ... Cited by 1 - Related articles - Web Search • Factors Affecting Rural Consumers' Satisfaction With Medical Care • A Rushinek, SF Rushinek - Health Marketing Quarterly, 1986 - informaworld.com 2. Relationship between access mechanism and the physical envi- ronment of the ...

A Rushinek, SF Rushinek - Health Marketing Quarterly, 1989 - informaworld.com ... Page 15. Avi Rushinek and Sara F. Rushinek 47 ... 92-107. Feldstein, PJ, HEALTH CARE ECONOMICS (New York: John Wiley, 1979). Finkler, SA, "On the Shape of the Hospital Industry Long-Run Average Curve," HEALTH SERVICES RESEARCH 14 (1979), pp. 281-289. ... [PDF] Forensic-free AV surveillance audit podcasts for e-competence of academics and staff–repurposed traditional instructions for blended, distance and self-study e … onlinehome.us

A Rushinek, S Rushinek - s124243025.onlinehome.us ... Likewise, if it is a healthcare organisation (like a university hospital and wellness centre) they have to comply with Health Insurance Portability & Accountability Act ... [AQ3]

Rushinek, A. and Rushinek, S. (2000b) „Internet fraud auditing: a simulated health care industry case ...

[DOC] Class Action Sex Discrimination Prevention Controls of AIS Faculty Promotion-A Forensic Audit, Expert Witness Testimony & Computer Litigation Support Case

onafree.com [DOC]

A Rushinek, S Rushinek - onafree.com ... Systems (JCIS), Vol. 37, No. 4, Summer 1997, 48-55. Rushinek, A. and S. Rushinek
“Internet Fraud Auditing: A Simulated Health Care Industry Case Study” - Journal of
Forensic Accounting, 2000 - rtedwards.com. Rushinek, A. and ...

A Rushinek, S Rushinek - onafree.com ... Cited by 2 - Related articles - Web Search - All 2 versions; Internet Fraud Auditing: A Simulated Health Care Industry Case Study;

A Rushinek, S Rushinek - Journal of Forensic Accounting,
2000 - rtedwards.com Forensic audits are investigative audits that aim at detecting the ...

Uncooking the books from toxic paper sub-prime mortgages CDS and CSOs material misstatements of the financial services industry: crisis challenges and … onafree.com

A Rushinek, S Rushinek - International Journal of Economics and …, 2010 - Inderscience
... Sara Rushinek received her PhD from The University of Texas at Austin and is a ... intelligence and
data mining, computer forensics, e-learning and social networks, health information technology
and ... KPMG, contributed to the problems by failing to exercise due care in reviewing ...

Bios

Bios_Drs_Sara_and_Avi_Rushinek.mht

sara

Dr. Sara Rushinek

Professor of Computer Information Systems (CIS) University of Miami, Miami Florida, Institute Of Internal Auditors Board of Governors, and Author of hundreds of articles about CIS, the Internet and Computer Web Security Programming. Sara Rushinek's research interests include computer applications for decision-making, electronic stock trading; and Internet and e-commerce security of enterprise resource management, her research includes: Internet fraud auditing: a simulated health care industry case study , - Journal of Forensic Accounting, Internet Fraud Auditing: A Simulated Health Care Industry Case Study dealing with Forensic audits are investigative audits that aim at detecting the likelihood ..., Health care delivery and professional effectiveness: centralization, staff admission, surgical performance and decision making - International Journal of Rehabilitation Research: December 1990 - Volume 13 - Issue 4 - ppg 299-308, Health Marketing and Sales Distribution Software Related to Computer User Satisfaction - Health Marketing Quarterly, 1985 have examined the demise of red tape bureaucracy witnessed the onslaught of Health Service Network and investigated one stop care shopping

avi

Dr. Avi Rushinek

Professor of Accounting Systems University of Miami, Miami Florida, Institute Of Internal Auditors Board of Governors, and Author of hundreds of articles about Forensic Accounting, Auditing the Internet and Offshore Banking, Tax & eCommerce His research interests include matching investors with offshore tax jurisdictions that best fit their needs, integrated with e-commerce web server security, administration, programming and controls, Web marketing ROI, e-learning, and Internet domain copyright, trademarks and patents ROI

His research includes: E-commerce security measures: are they worth it? - Ubiquity, 2002 10, No. 9, 29-37, "Internet Fraud Auditing: A Simulated Health Care Industry Case Study", Journal of Forensic Accounting, 2000, Vol. 1, No. 1, 125-234; Factors Affecting Rural Consumers' Satisfaction With Medical Care - Health Marketing Quarterly, 1986 dealing with MARKETING RURAL HEALTH SERVICES Factors Affecting Rural Consumers' Satisfaction With Medical Care; Health and medical software related to computer user satisfaction: an interactive online expert system using diagnostic audit trails through telecommunication …- Health Policy, 1985 ... and medical software related to computer user satisfaction: an interactive online expert system using diagnostic audit trails through telecommunication networks; Forecasting sales, expenses and stock market values by quarterly financial statement ratio analysis: a microcomputer software development model - Managerial Auditing Journal, 1995 ... A model for Applied Magnetic Corp and the electronic and electrical equipment industry Managerial Auditing Journal, Vol. 10 No. ... The health-care industry investigates how effectively managers revise their forecasts based on a market leader. ...; User involvement in the development and use of computer based systems for the health and rehabilitation sciences: Reducing protocol test errors International Journal of Rehabilitation …, 1985 ... Implications for the health and rehabilitation sciences are discussed.; "Health Care Delivery and Professional Effectiveness: Centralization, Staff Admission, Surgical Performance, & Decision Making", INTERNATIONAL JOURNAL OF REHABILITATION RESEARCH, Vol. 13, No.4, 1990. .Uncooking the books from toxic paper sub-prime mortgages CDS and CSOs material misstatements of the financial services industry: crisis challenges and … International Journal of Economics and Accounting…, 2010 –.. Intelligence and data mining, computer forensics, e-learning and social networks, health information technology …problems by failing to exercise due care in reviewing ...

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