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Springfree ® Trampoline USA – The Smart Trampoline #springfree #trampoline, #springfree, #springfree #trampolines, #safest #trampoline, #safest #trampoline #for #kids, #smart #trampoline


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Invented By An Engineer and Dad

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Most Awarded Trampoline


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August 4, 2017 No Comments 48 views

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August 4, 2017 No Comments 62 views


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Emerging Issues: The Privacy of Medical Records #arthritis,asthma,behavior,bioethics,cancer,diabetes,new #treatments,heart,nutrition,aging,women’s #health,other #topics,kids,dieting,exercise,healthcare,infections,men,public #health,sports #medicine,gastro,addiction,anxiety,autoimmune,depression,senior #living, #emergencies,migraine,mind,pain,stress,stroke,diet,emotional #health,fitness,sex,sleep,travel


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Emerging Issues: The Privacy of Medical Records

Within the past two years, a substantial amount of attention has been paid to the issue of the privacy of patient records. The Health Insurance Portability and Accountability Act of 1996 required the Secretary of Health and Human Services to make recommendations to Congress on ways to protect the privacy of medical records. Secretary Shalala submitted her proposals to Congress on September 11, 1997. The National Academy of Sciences and the National Association of Insurance Commissioners have issued recommendations of their own. Senator Robert Bennett (R. – Utah) has circulated draft legislation entitled the “Medical Information Confidentiality Act” that may well be the focus of congressional action.

Two developments account for this flurry of interest. The first is the growth of electronic medical record-keeping in place of paper records. The National Academy of Sciences report states that the health care industry spent between $10 and $15 billion on information technology in 1996. Much of this expenditure is attributable to creating electronic records systems and converting conventionally stored data to electronic formats.

Electronic medical records (“EMRs”) appear to present new threats to maintaining the privacy of patient-identifiable medical records. An EMR can be called up instantaneously by someone with access to the data system and the relevant passwords. Although a paper record can be photocopied and faxed, it is less easy to distribute widely, and requires physical possession for accessibility. Computerized records systems are “black boxes” to many health professionals who are otherwise familiar with traditional records systems; they fear losing control of the systems and having to rely on computer experts who may not have internalized the privacy-related ethics of the medical profession. At the same time, one hears proposals to link all medical records systems so that patient data can be accessed wherever and whenever patients require medical services. This raises the prospect that access to one portion of one record may afford access to all records on an individual.

The Managed Care Conflict

A second reason for the increased concern over medical records privacy is the growth of managed care organizations. In the traditional, fee-for-service model of health care delivery, patient records would be produced and retained by the physician or other provider of services. The patient’s health insurer would be given access to selected records needed for claims review. Disclosure of the records required patient authorization, although, typically, patients executed these authorizations automatically and in blanket fashion. In a managed care organization, on the other hand, the provider of care and the insurer, in some sense, are the same entity. Any medical information in the possession of the provider also is held by the insurer. This is clearest in a closed-panel HMO like Kaiser but is present, to a varying degree, in all forms of managed care.

The fear here is that the insurer will gain access to medical records that the patient and the provider would not normally transmit and that the insurer will use the data to take action adverse to the patient’s interest, such as limiting benefits or terminating the patient’s insurance coverage.

Special problems are created by employer-sponsored health plans. Here, the plan is essentially the same entity as the employer and the concern is that the employer will have access to medical information possessed by the health plan and will use the information contrary to the employee’s interests, such as to terminate employment.

The basic solutions that are being proposed are, first, to require record makers and keepers to implement a set of technical steps to protect the security of medical records and, second, to impose penalties on makers and keepers of records who release them for unauthorized or inappropriate purposes.

Technical steps being touted include unique patient and access identifiers; “audit trails,” which are electronic methods of detecting and recording the identities of anyone who accesses a record; encryption of external transmissions of record information; appointment of internal information security officers with responsibility to police record-keeping practices; and “firewalls,” which are electronic barriers that isolate records systems from unauthorized access or penetration.

The problem is that these techniques are expensive and no one is sure how well they work. I received a glimpse of how unrealistic these solutions might be at a meeting on medical records privacy I attended as a member of a joint working group of the Joint Commission on the Accreditation of Healthcare Organizations (“JCAHO”) and the National Committee for Quality Assurance (“NCQA”), the organization that accredits managed care organizations. One member of the working group, the person in charge of medical records at a large managed care plan, pointed out that neither she nor anyone else in her organization knew what records existed or where they were! She suspected that this was likely to be true of most managed care plans and provider organizations. Moreover, she explained that the greatest single threat to the privacy of medical records was post-it notes: people jotted down their passwords and pasted them on or near their computers. The more passwords, personal identifiers and other electronic steps a person had to take to access records, the more these little reminders would be necessary, rendering the fancy security techniques ineffective.

Some of the other issues that are being debated by policy-makers include:

  • Whether to require patient enrollees to authorize each release of medical records or only to require them to give a blanket release, say upon enrollment. Advocates of blanket releases argue that requiring a signed authorization for every record release would be burdensome and most patients don’t care. Proponents of individual authorization respond that this is necessary to alert patients that their records are being disclosed so they can take steps to prevent inappropriate disclosures.
  • Whether to establish uniform standards or minimum standards. Managed care organizations and other record makers and keepers like uniform standards because it tells them clearly what they have to do. Some patient advocates propose minimum standards to enable plans to compete for enrollees on the basis of how well they maintain privacy: plans that adopted more stringent security measures could publicize this fact to potential enrollees who have a choice of plan.
  • Whether to enact a federal law that pre-empts stricter state laws. A uniform law would facilitate interstate business by allowing a managed care plan to comply with one standard nation-wide. But some patient advocates urge that states be allowed to adopt more stringent security requirements, if only to permit experimentation to see what works best at protecting privacy.
  • How much control to give patients over what goes in and what stays in their medical records. Most privacy proposals would give patients the right to correct inaccuracies in their records but not to delete material. Some patient advocates argue that patients should have the right to block the entry or remove information that they fear would stigmatize them or lead to insurance or employment discrimination. Health care professionals are concerned that incomplete records could interfere with proper medical management. Patient advocates respond that, so long as the incomplete records are marked as such, patients should be permitted to weigh the risks of stigma or discrimination against the risks of a reduced quality of care.

There is almost certainly going to be federal legislation on medical record privacy. But this will not end the debate. Accreditation organizations such as the JCAHO and the NCQA will establish their own standards; managed care plans and provider organizations will adopt their own internal policies and procedures. Meanwhile, the science of electronic records and their security will develop, presenting new options and challenges. Stand by for further reports.

NOTE: We regret that we cannot answer personal medical questions.


Jason Trueman – Portfolio Manager for Cumberland Private Wealth Managemenet #cumberland, #kingston, #jason #trueman, #cfa, #investments, #management, #funds, #stocks, #invest, #retirement, #cumberland #private, #kingston #kids #triathlon, #wealth, #wealth #management, #lottery #win, #lottery #winner, #rrsps


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Jason Trueman graduated from Queen’s University with a Bachelor of Commerce (honours) in 1996. Jason received his CFA charter in 2001 from the CFA Institute. He spent seven years in Toronto then moved to Bermuda in 2003. He returned to Kingston in 2010 where he worked with MD Private Investment Counsel for three years before joining Cumberland Private Wealth Management in January 2014.

Jason has been married since 2003 and is most proud of his growing children, Sierra and Triton. Jason is an active member of his community. In addition to coaching local sports teams he is the Race Director of the Kingston Kids Triathlon. His life consists of three things: Family. Finance and trying to live a Healthy Lifestyle .

Jason is an active member of the CFA Institute and a strong believer in the CFA Institute Code of Ethics and Standards of Professional Conduct

Jason is a Portfolio Manager with Cumberland Private Wealth Management.

Jason joined Cumberland Private Wealth Management in 2014 as he found their investment philosophy matched his own. Jason prefers to allocate capital into companies with a strong balance sheet that have competitive advantages leading to consistent return on invested capital and positive free cash flows. He likes the Cumberland customized approach to portfolio management for clients and the firm’s continual focus on investment excellence.

Jason’s area of specialty is discretionary wealth management. He also has considerable experience with professional corporations, small business structures, trusts, financial planning and estate planning.

Jason believes all advisors need to keep learning and expanding their knowledge to be able to help their clients. In additional to his CFA Charter, Jason has taken the following courses through the Canadian Securities Institute:

Working with a local team in Kingston, Jason interacts daily with Cumberland’s investment team based in Toronto at 99 Yorkville Avenue. Cumberland is one of Canada’s leading independent private wealth management companies with an impressive history of risk adjusted investment returns.

Jason is very proactive in making sure we know how our money is invested. Some advisors hide during times of crisis, but Jason seeks us out. He is there to answer our questions and explain complex ideas in terms we understand.

– J. Lawrence, 2015

Jason offers his clients, colleagues and business partners a rarely found combination of exceptional talent and steadfast ethics.

– R. Bickerton, 2014

Jason’s response time to our enquiries is super fast – even when I know he is on vacation. He really knows us and understands our goals. He is patient and really cares.

During my tenure at MD Private Investment Counsel, I had the unique opportunity to work with Jason. Jason has a very strong work ethic and an excellent command of private client investment management. Jason genuinely cares for and understands his clients, and manages their portfolios appropriately.

* All testimonials are unsolicited and represent the views of the noted individuals.

Investment Articles
Information

Jason is a strong advocate for Canadian Investors. He believes Canadians pay too much in mutual fund fees, segregated fund fees and there is a general lack of transparency in the cost of financial products. He also believes there is a lack of suitable investment solutions being sold to hard working Canadian families. He encourages all Canadians to become better informed:

Jason believes in creating a healthy active lifestyle for children. Those in the neighbourhood know Jason as the dad who is always outside playing some sport with his kids and their friends. In 2015 after a three year hiatus, Jason lead a dedicated group of volunteers in bringing back the Kingston Kids Triathlon. This event is held annually near the end of June at the Kingston Memorial Centre.

Cumberland Private Wealth Management Inc

218 King St E, Kingston, ON K7L 3A6

For Kingston Kids Triathlon:

For other matters:

His phone number is 613.929.4511

Jason’s linkedIn profile is here .


Pros and Cons for Kids Internet Use #internet #use #kids,chat #rooms #kids,message #boards,online #sex


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Pros and Cons for Kids’ Internet Use

This content has not been reviewed within the past year and may not represent WebMD’s most up-to-date information.

To find the most current information, please enter your topic of interest into our search box.

“>From the WebMD Archives

May 1, 2006 — The Internet may be a help or a hazard when kids go online, new research shows.

Some of those risks and benefits are highlighted in a special issue of the journal Developmental Psychology. Among the findings:

  • Message boards about self-injurious behavior (such as cutting) included social support and risky content.
  • Kids’ age is a big factor in how well they understood the Internet.
  • Low-income kids got better grades and test scores in reading after being given home Internet access.
  • In online chat rooms, youths were less likely to curse or engage in sexual talk if the chat room had a monitor.
  • Sexual health information was a popular Internet topic for teens in the African nation of Ghana.

Self-Harm and Message Boards

Message boards about self-harm, such as cutting oneself, was the topic for Cornell University’s Janis Whitlock, PhD, MPH, and colleagues.

Whitlock’s team identified 400 message boards about self-harm and did an in-depth study of 10 of those message boards. They focused on sites that weren’t highly moderated, in order to avoid censors.

The boards had between 70 and more than 6,600 members. When membership information was available, most members claimed to be young women in their teens and 20s.

Over two months, the researchers studied more than 3,200 postings on the message boards. Most of those messages — more than one in four — offered informal support, such as, “We’re glad that you’re here” or “Just try to relax and try to breathe deeply and slowly.”

But 9% of the messages mentioned ways to conceal self-harm and its effects (such as scars) and nearly as many mentioned the “addictiveness” of self-harm.

Those message boards may have provided “essential social support for otherwise isolated adolescents,” write Whitlock and colleagues.

However, the researchers also voiced concern that some content on the boards might reinforce or promote self-harm.

A larger, longer study would help, the researchers note. Meanwhile, they stress stress that “it is very important for adults to know something about what adolescents, particularly vulnerable adolescents, encounter in the virtual communities they inhabit.”

Continued

Age Is Important

“Age matters” in how well kids understand the Internet, writes Zheng Yan, EdD.

Yan is an assistant professor at the University of Albany’s School of Education. He studied 322 elementary and middle-school kids in New England.

The students answered questions about the Internet’s technical and social complexity, including:

  • “What is the Internet?”
  • “If you could walk into the Internet, what would it look like?”
  • “What kinds of good things can happen to us when we go to web sites?”
  • “What kinds of bad things can happen to us when we use email?”
  • “Do you need to be careful when you go to the WWW?”

In terms of understanding the Internet, kids’ age was more important than gender, history of Internet use, frequency of Internet use, and participation in informal classes, Yan found.

He suggests using highly restricted filtering programs and kid-oriented sites for very young kids, with less restrictive filters for older children.

Better Grades With Internet Use?

Michigan State University’s Linda Jackson, PhD, and colleagues studied 140 children from low-income families who had never had home Internet access.

The kids received home computers and free Internet access for nearly a year and a half. The researchers checked the kids’ grades and test scores before and after the study.

The kids with the greatest home Internet use had higher grade-point averages and reading test scores at six months, one year, and 16 months of home access.

The opposite wasn’t true. That is, the kids with the highest grades and reading scores before the study didn’t use the Internet more than other children, Jackson’s team writes.

The kids used the Internet for an average of 30 minutes daily, mainly surfing the web. Web sites typically have text, letting kids practice reading. Web sites don’t usually involve math, and math scores didn’t change in the study.

After the study, the families kept the computers and received help in finding low-cost Internet access.

Crude Language in Chat Rooms

When teens visit moderated chat rooms, they’re less likely to swear and engage in racy talk than if they visit chat rooms without moderators.

Continued

That’s what Kaveri Subrahmanyam, PhD, and colleagues found when they studied 583 teens who visited a moderated and unmoderated chat room. The chat rooms were designed as places for teens to hang out, without specific topics.

Subrahmanyam works at California State University and is also associated with the Children’s Digital Media Center at UCLA. She and her colleagues tracked the chat rooms from afar without joining in any conversations.

Unmonitored chats had more cursing and sexual content. Monitored chats “provided a relatively safe haven for participants who present themselves as young and female,” write Subrahmanyam and colleagues.

It’s hard to know if chatters were who they claimed to be, the researchers point out.

Seeking Sex Information

U.S. youths aren’t the only ones going online with sex on their minds.

A study of 778 teens aged 15-18 in the African nation of Ghana shows that two-thirds had gone online, mainly at cafes with Internet access. All of the teens lived in Ghana’s capital, Accra.

More than half of the teenage Internet users had sought health information, and sexual health information (including sexually transmitted diseases ) was a leading health topic.

“Across the globe, young people try to obtain information about health, especially sexual health,” write the researchers, who included Dina Borzekowski, EdD, an assistant professor at the Johns Hopkins Bloomberg School of Public Health.

“Nothing will or should replace interactions with health providers, but easily accessible, understandable, credible, and confidential information can improve the lives and choices of young people,” the researchers write.

“The Internet is an invaluable tool for adolescents who use it to look for answers to personal, sensitive, and embarrassing questions about their bodies, relationships. and health,” write Borzekowski and colleagues.

WebMD Health News Reviewed by Louise Chang, MD on May 01, 2006

Sources

SOURCES: Whitlock, J. Developmental Psychology, May 1, 2006; vol 42. Yan, Z. Developmental Psychology, May 1, 2006; vol 42. Jackson, L. Developmental Psychology, May 1, 2006; vol 42. Subrahmanyam, K. Developmental Psychology, May 1, 2006; vol 42. Borzekowksi, D. Developmental Psychology, May 1, 2006; vol 42. News release, American Psychological Association.

© 2006 WebMD, Inc. All rights reserved.


Family Loans: Does The IRS Care If I Lend My Kids Money? TaxAct Blog #home #loan


#interest free loans
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Family Loans: Does The IRS Care If I Lend My Kids Money?

You might lend your kids money from the time they are little to buy a bicycle, to get that first car, or to buy a house.

Does the IRS have anything to do with these family loans?

For small loans, the answer is no.

The IRS isn t concerned with most personal loans to your son or daughter. They don t care how often you make loans, whether you charge interest, or if you ever get paid back.

However, there are exceptions.

Interest-free loans

If you loan a significant amount of money to your kids, say, enough to buy a house, it s important to charge interest.

If you don t, the IRS can determine that interest you should have charged was a gift. (In addition, the borrower may be more motivated to actually pay you back if there s interest involved!)

The rate of interest on the loan must be at least as high as the minimum interest rates set by the IRS .

You don t have to worry about skipped interest being subject to gift tax rules unless the interest you should have charged, combined with other gifts to the same person, exceeds $14,000 in 2013.

Loans that are really gifts

Some people may think they can give large amounts of money to their children and say it s a loan, thus avoiding the hassle of filing a gift tax return .

The IRS is wise to that.

The loan must be legal and enforceable, or the whole thing may be deemed a gift.

Fortunately, it s easy to make a loan legal.

Write a note that shows the loan amount, when it will be paid, the rate of interest, and any collateral or security (such as a car).

Have both parties sign the note, and keep it in a safe place.

For very large loans, or for loans attached to real estate, seek legal counsel to make sure you re covered.

Student loans for tuition

You can make student loans to your kids by drawing up a contract like any other loan.

When they graduate and start making payments to you, you will pay tax on the interest income, and the kids can take the student loan interest deduction .

Take a bad debt deduction if your child doesn t pay you back

One of the advantages of writing up a loan contract is that if your child doesn t pay, you can take a deduction for a nonbusiness bad debt.

In addition, you don t have to pay gift tax on the amount, as you would if you had given the money outright.

To take a bad debt deduction, you must prove that you tried to collect the debt.

The debtor should make a written statement that he or she cannot pay, and include a good reason, such as unemployment.

Filing a gift tax return for a loan

If I have to file a gift tax return for a loan that the IRS determines is really a gift, will I owe gift tax?

Probably not.

You only owe gift tax when your lifetime gifts to all persons exceeds the lifetime gift tax exclusion ($5,250,000 in 2013).

For most of us, that means we re safe.

Other family loans that are safe from tax consequences

  • You lend a child $10,000 or less, and the child does not use the money for investments, such as stocks or bonds.
  • You lend a child $100,000 or less, and the child s net investment income is not more than $1,000 for the year.

Family Loans: Does The IRS Care If I Lend My Kids Money? TaxAct Blog #short #term #payday #loans


#interest free loans
#

Family Loans: Does The IRS Care If I Lend My Kids Money?

You might lend your kids money from the time they are little to buy a bicycle, to get that first car, or to buy a house.

Does the IRS have anything to do with these family loans?

For small loans, the answer is no.

The IRS isn t concerned with most personal loans to your son or daughter. They don t care how often you make loans, whether you charge interest, or if you ever get paid back.

However, there are exceptions.

Interest-free loans

If you loan a significant amount of money to your kids, say, enough to buy a house, it s important to charge interest.

If you don t, the IRS can determine that interest you should have charged was a gift. (In addition, the borrower may be more motivated to actually pay you back if there s interest involved!)

The rate of interest on the loan must be at least as high as the minimum interest rates set by the IRS .

You don t have to worry about skipped interest being subject to gift tax rules unless the interest you should have charged, combined with other gifts to the same person, exceeds $14,000 in 2013.

Loans that are really gifts

Some people may think they can give large amounts of money to their children and say it s a loan, thus avoiding the hassle of filing a gift tax return .

The IRS is wise to that.

The loan must be legal and enforceable, or the whole thing may be deemed a gift.

Fortunately, it s easy to make a loan legal.

Write a note that shows the loan amount, when it will be paid, the rate of interest, and any collateral or security (such as a car).

Have both parties sign the note, and keep it in a safe place.

For very large loans, or for loans attached to real estate, seek legal counsel to make sure you re covered.

Student loans for tuition

You can make student loans to your kids by drawing up a contract like any other loan.

When they graduate and start making payments to you, you will pay tax on the interest income, and the kids can take the student loan interest deduction .

Take a bad debt deduction if your child doesn t pay you back

One of the advantages of writing up a loan contract is that if your child doesn t pay, you can take a deduction for a nonbusiness bad debt.

In addition, you don t have to pay gift tax on the amount, as you would if you had given the money outright.

To take a bad debt deduction, you must prove that you tried to collect the debt.

The debtor should make a written statement that he or she cannot pay, and include a good reason, such as unemployment.

Filing a gift tax return for a loan

If I have to file a gift tax return for a loan that the IRS determines is really a gift, will I owe gift tax?

Probably not.

You only owe gift tax when your lifetime gifts to all persons exceeds the lifetime gift tax exclusion ($5,250,000 in 2013).

For most of us, that means we re safe.

Other family loans that are safe from tax consequences

  • You lend a child $10,000 or less, and the child does not use the money for investments, such as stocks or bonds.
  • You lend a child $100,000 or less, and the child s net investment income is not more than $1,000 for the year.

Family Loans: Does The IRS Care If I Lend My Kids Money? TaxAct Blog #loan #shop #online


#interest free loans
#

Family Loans: Does The IRS Care If I Lend My Kids Money?

You might lend your kids money from the time they are little to buy a bicycle, to get that first car, or to buy a house.

Does the IRS have anything to do with these family loans?

For small loans, the answer is no.

The IRS isn t concerned with most personal loans to your son or daughter. They don t care how often you make loans, whether you charge interest, or if you ever get paid back.

However, there are exceptions.

Interest-free loans

If you loan a significant amount of money to your kids, say, enough to buy a house, it s important to charge interest.

If you don t, the IRS can determine that interest you should have charged was a gift. (In addition, the borrower may be more motivated to actually pay you back if there s interest involved!)

The rate of interest on the loan must be at least as high as the minimum interest rates set by the IRS .

You don t have to worry about skipped interest being subject to gift tax rules unless the interest you should have charged, combined with other gifts to the same person, exceeds $14,000 in 2013.

Loans that are really gifts

Some people may think they can give large amounts of money to their children and say it s a loan, thus avoiding the hassle of filing a gift tax return .

The IRS is wise to that.

The loan must be legal and enforceable, or the whole thing may be deemed a gift.

Fortunately, it s easy to make a loan legal.

Write a note that shows the loan amount, when it will be paid, the rate of interest, and any collateral or security (such as a car).

Have both parties sign the note, and keep it in a safe place.

For very large loans, or for loans attached to real estate, seek legal counsel to make sure you re covered.

Student loans for tuition

You can make student loans to your kids by drawing up a contract like any other loan.

When they graduate and start making payments to you, you will pay tax on the interest income, and the kids can take the student loan interest deduction .

Take a bad debt deduction if your child doesn t pay you back

One of the advantages of writing up a loan contract is that if your child doesn t pay, you can take a deduction for a nonbusiness bad debt.

In addition, you don t have to pay gift tax on the amount, as you would if you had given the money outright.

To take a bad debt deduction, you must prove that you tried to collect the debt.

The debtor should make a written statement that he or she cannot pay, and include a good reason, such as unemployment.

Filing a gift tax return for a loan

If I have to file a gift tax return for a loan that the IRS determines is really a gift, will I owe gift tax?

Probably not.

You only owe gift tax when your lifetime gifts to all persons exceeds the lifetime gift tax exclusion ($5,250,000 in 2013).

For most of us, that means we re safe.

Other family loans that are safe from tax consequences

  • You lend a child $10,000 or less, and the child does not use the money for investments, such as stocks or bonds.
  • You lend a child $100,000 or less, and the child s net investment income is not more than $1,000 for the year.