Healthcare finance pdf

Getzen. Healthcare Finance provides timely and in-depth coverage of the challenges faced by healthcare providers and payers in light of skyrocketing healthcare costs, regulatory developments and diminishing reimbursements. archive. Instructor Resources: Case questions and solutions, complete instructor versions of the spreadsheet models, PowerPoint slides, and a transition guide to the new edition. Feb 21, 2017 · Every textbook comes with a 21-day "Any Reason" guarantee. Song in PDF and/or ePUB format, as well as other popular books in Medicine & Public Health, Administration & Care. healthcare expenditures = $2. 4/25/2021 Lesson 2 Quiz: Healthcare Finance - MGT216_700 Lesson 2 Quiz Due Apr 11 at 8:59pm Points Sources of health care financing. S. Each case focuses on a single issue related to a specific area of financial management, including: Cost behavior and profit analysis. Cochrane Collection. who. , Mona Al-Amin, PhD, MPH. A large percentage of the population of Ghana did not have the financial ability to pay for medical treatment at the point of use as required by the cash and Oct 15, 2019 · Health Care Finance and the Mechanics of Insurance and Reimbursement stands apart from other texts on health care finance or health insurance, in that it combines financial principles unique to the health care setting with the methods and process for reimbursement (including coding, reimbursement strategies, compliance, financial reporting, case mix index, and external auditing). Oct 10, 2018 · Health facilities -- Finance -- Case studies, Health facilities -- Accounting -- Case studies, Financial Management, Delivery of Health Care -- economics, Health Facilities -- economics, Health Facility Administration, Health facilities -- Accounting, Health facilities -- Finance Publisher Gaithersburg, Md. 50. org Republisher_time 503 Scandate 20221005050959 Scanner station22. HOSPITAL FINANCE 101 Feb 1, 1993 · J Health Care Finance Steven R Eastaugh Hospital diversification and its impact on the operating ratio are studied for 168 hospitals during the period from 1999 to 2004. Providers enter the year contending with multiple Apr 28, 2015 · PDF | On Apr 28, 2015, Betty Rambur published Health Care Finance, Economics, and Policy for Nurses: A Foundational Guide | Find, read and cite all the research you need on ResearchGate Jan 11, 2022 · Pdf_module_version 0. Expand. Financial information and the decision-making process -- 2. The negative financial effects on health care providers have been more severe in View Lesson 2 Quiz_ healthcare finance. Song further refine Dr. The corporate tax structure has a flat rate of 21 percent. Mechanisms to improve financial transparency and management at the operational levels Mechanisms to identify and address financial constraints for both the supply and demand sides Systems to improve financial risk protection and coverage for vulnerable groups, such as the elderly and key populations The latest edition of the gold standard in the economics and financing of health care In the newly revised Sixth Edition of Health Economics and Financing, an expert team of authors delivers an authoritative discussion of key topics in the economic and finance issues relevant to health care. ” When healthcare providers accept capitated rates, they This collection of four interactive videos provides students with a realistic, immersive experience that reinforces lessons gathered from a collection of best-selling Jones & Bartlett Learning Health Care Finance textbooks. 7T Largest sector of U. II. org Scanningcenter Jan 1, 1993 · HEALTH CARE FINANCE - CHALLENGES AND RESPONSE. Using actual examples from hospitals, long-term care Oct 2, 2012 · 1. 1. population accounts for ~21% of healthcare spending In other words: Per-person: $8,650 % GDP: 17. Gapenski, PhD, was recognized both nationally and internationally as an expert in healthcare finance. Students will be better prepared to deal with the multitude of issues that arise in the practice of healthcare finance! However, the progress made in the health care financing system is a little slow. Jones & Bartlett Learning, Jul 18, 2022 - Medical - 496 pages. Although financial decisions are nuanced and complex, Gapenski’s Understanding Healthcare Financial Management makes the topic engaging and clear. com. org Feb 16, 2006 · all payments by individuals (out of pocket) to any In Asian countries, private funding accounts for providers; 58% of total health care financing, with a range. This trusted resource explores finance theory and its practical application in In 2001, about US$3. pdf from MGT 216 at Eastern Gateway Community College. Cases in Healthcare Finance brings abstract concepts to life by aligning classroom work with real-world decision making. 4. Health, Ministry of Finance and the Health Insurance Agency were convened for a two-day workshop at the Adulala Resort, Bishoftu, to review and validate the assessment, and update information where necessary; a separate report Jan 11, 2011 · India's health financing system is a cause of and an exacerbating factor in the challenges of health inequity, inadequate availability and reach, unequal access, and poor-quality and costly health-care services. Jul 5, 2022 · Background High burden of healthcare expenditure precludes the poor from access to quality healthcare services. A basic understanding of hospital finance is crucial as leaders continue to create policy that shapes the healthcare system. The CHFP is earned and awarded upon successful completion of two modules. 0 of the Health Financing Progress Matrix assessment, detailed in WHO Health Financing Guidance Paper #8 The CHFP is geared toward financial professionals, clinical and nonclinical leaders, and health plans—all those whose jobs require a deep understanding of the financial realities of health care. from income and corporate taxation, value-added tax, etc. It’s important to make sure we can reach you when it’s time to fill out paperwork. Mar 25, 2021 · "[This book] will change how you practice, how you think about health care and your contributions as a nurse, and it will better prepare you to thrive and advance in the future" -Peter I. Dec 22, 2021 · Healthcare finance is a fascinating discipline, yet students often disregard it as either too theoretical or too mechanical. The Ethiopian Government aims to achieve universal health coverage (UHC) by 2030; however, the Ethiopian health system is struggling with low Update Your Information. 7% Y-O-Y spending growth: +4. However, little is known about the pandemic's financial impact on rural and urban hospitals. Healthcare Industry Overview Total 2011 U. Michael D. PDF. Jun 1, 2023 · xxi, 347 pages : 23 cm Includes bibliographical references and index Introduction to healthcare finance -- Financial management -- Introduction to claims processing -- Government payer types -- Patient protection and Affordable Care Act (ACA) -- Managed care organizations -- Medicare prospective payment system (inpatient) -- Medicare outpatient prospective payment systems (non-inpatient Jan 5, 2018 · The book's 32 case studies feature a variety of healthcare settings—from hospitals and clinics to medical practices, home health organizations, integrated delivery systems, and more. Oxford Review of Economic Policy 5:65-98. cebu. Cleverley, a Professor of Health Services Management and Policy, earned his Ph. Jones and Bartlett’s books and products are available through most bookstores and online booksellers. Workforce Shortages Maintain Hold on Leadership Attention. 4 days ago · Health-science document from University Of Arizona, 7 pages, 6/16/24, 2:58 PM Week 1 - Quiz 1: HCA312: Health Care Finance (HCI2425A) Week 1 - Quiz 1 Due Jun 24 at 11:59pm Points 15 Questions 15 Time Limit 90 Minutes Allowed Attempts 2 Instructions Healthcare Finance Overview [WLOs: 1, 2, 3] [CLOs: 1, 3] Prior to t to acknowledge the Health Care Finance Technical Working Group for reviewing the tools and assisting in sample selection. 21 × $80,000] = $16,800. Our main objective was to analyze how hospital profitability changed during the first year of the pandemic. Using actual examples from hospitals, long-term care facilities, and home health To contact Jones & Bartlett Learning directly, call 800-832-0034, fax 978-443-8000, or visit our website, www. It includes strategies used in the allocation of the funds raised for health care services. Legal and regulatory environment -- 4. pdf from HCA 312 at University Of Arizona. Gapenski's concepts and teachings. Buerhaus, PhD, RN, FAAN, FAANP(h) Professor of Nursing Director, Center for Interdisciplinary Health Workforce Studies Montana State University From the Foreword This succinct, engaging text for graduate and Financing health care has evolved from personal payment at the time of service delivery to financing through health insurance (prepayment) by the employer and employee at the workplace. THE REFORMS The health care financing reform strategy, recognizing that health care should be financed through multiple mechanisms to ensure long-range sustainability, underscored the importance of promoting cost-sharing in the provision of health services. Jan 21, 2021 · Health and Health Care: Priorities for 2021 initiative, we draw on our collective backgrounds in health financing, delivery, and innovation to offer consensus-based policy recommendations focused 2. In 1992 another change in health care financing led to what popularly became known as the ‘cash and carry’ system which was a full cost recovery policy. Essentials of Health Care Finance provides health management students and executives with the most authoritative text on financial decision-making in the health care industry. Background: The primary aim of the research in the present study was to determine the effectiveness of health care in classifying health care financing systems from a sample of OECD (Organisation for Economic Co-operation and Development) countries (2012-2017). 20 Ppi 360 Rcs_key 24143 Republisher_date 20221014100029 Republisher_operator associate-loida-sulit@archive. Assets, liabilities, and net worth Ch. Financial statements -- 7. 3. An introductory finance textbook for the healthcare industry We are living in a golden age of biomedical innovation, yet entrepreneurs still struggle with the so-called Valley of Death when seeking funding for their biotech start-ups. — Health Administration Press / Page vii / 3rd proof / Understanding Healthcare Financial Management 5th ed. This has progressed in most industrialized countries towards governmental financing through social security or general taxation, supplemented by private and non health policy and embarked on health care financing reform in 1998. Pink, PhD. ). / Gapenski [-7], (3) Lines: 88 to 154 ——— 0. Feb 15, 2017 · William O. Healthcare Finance Trends for 2023 (Trends) explores eight themes identified by CommerceHealthcare ® ranging across four areas: Financial. 2 million in annual revenue, but after paying all debts, only $250,000 in equity re-mains. judge the alternative Nov 15, 2022 · An introductory finance textbook for the healthcare industry. For instance, an ambulatory prac-tice generates $1. January 1991. In Ethiopia, a significant proportion of the population has faced financial catastrophe associated with the costs of healthcare services. TLDR. Rich with examples, both real and fictional, the book makes the practical application of abstract concepts comprehensible and covers such vital topics as: Time value analysis This book's original author, Louis C. Chapter Chapter Title New Material 1 Introduction to Healthcare Finance Introduces the concept of governance and internal controls that will be covered in more detail in Ch 14. May 10, 2023 · There is a staggering gap of 32 years in life expectancy. Low per person spending on health and insufficient public expenditure result in one of the highest proportions of private out-of-pocket expenses in the world. 9% healthcare financial management. Students will complete four (4) individual homework assignments on cost classifications, breakeven analysis, financial statement Learn the essentials of finance theory and practice with the tools needed in day-to-day practice. Baker's Health Care Finance: Basic Tools for Nonfinancial Managers, Sixth Edition is the most practical and applied text for those who need a basic and better understanding of health care financial management. 6. Introduction to health care finance Ch. The course provides a brief introduction to the theoretical and conceptual underpinnings of health economics, but the emphasis is on practical application to health financing and equity, such as understanding the efficiency and equity outcomes of policy options such as user fees, cash transfers, performance-based financing, or social insurance Feb 27, 2015 · Health Care Finance and the Mechanics of Insurance and Reimbursement stands apart from other texts on health care finance or health insurance, in that it specifically addresses the methods and process for reimbursement, including coding, reimbursement strategies, compliance, financial reporting, case mix index, and external auditing. Through real-world cases, it bridges the gap between learning concepts in a lecture setting and applying these concepts on the job. Syed Amin Tabish*. 17 Ppi 360 Rcs_key 24143 Republisher_date 20220111161116 Republisher_operator associate-meriam-bapilar@archive. In this thoroughly revised and updated fourth edition of Fundamentals of Health Care Financial Management, consultant and educator Steven Berger offers a practical step-by-step approach to understanding the fundamental theories and relationships guiding financial decisions in health care organization. g. Gibson, Katherine Levit, Helen Lazenby, and Daniel R. NHS hospitals amounted to € 2. In book: Providing Health Care: the Economics of Alternative Systems of Jul 6, 2023 · The COVID-19 pandemic has left a significant impact on hospitals' operations, expenses, and revenues. For example, if Mid-west Home Health Services, an investor-owned home health care business, had $80,000 of taxable income, its federal income tax bill would be $16,800: Corporate taxes = [0. Health care financing involves methods of raising money for efficient use in health care services. Corporate Income Taxes. Published by Jones & Bartlett Learning. : 9781284321784. Methods We used progressivity analysis and dominance test to evaluate the financing channels Equity is any money or value that remains after pay-ing off all debts. Reiter, Paula H. Helmed by an experienced team of independent editors and journalists, we deliver news, analysis, educational content to an audience of senior healthcare financial managers and 2. Feb 15, 2017 · Health Care Finance. Accounting for inflation -- 8. 6/19/24, 8:19 PM Week 1 - Quiz 2: HCA312: Health Care Finance (HCI2425A) Week 1 - Quiz 2 Due . T. At the same time, mental health care needs increased. Yes, you can access Gapenski's Healthcare Finance: An Introduction to Accounting and Financial Management, Seventh Edition by Kristin L. The Financial Flows in Healthcare Systems 18 Jul 5, 2022 · Background High burden of healthcare expenditure precludes the poor from access to quality healthcare services. The Stakeholders in All Health-Financing Models 12 2. Managed care -- 5. D. Using actual examples from hospitals, long-term care facilities, and home health agencies, this user-friendly text includes practical information for the nonfinancial manager charged with Financial realities play an important role in many, if not most, management decisions made in healthcare organizations. COMPLIANCE WITH THE EMTALA [EMERGENCY MEDICAL TREATMENT & LABOR ACT] STATUTE IS THE KEY TO FINANCIAL SUCCESS FOR LOW-VOLUME AND UNDERFUNDED SAFETY-NET HOSPITALS. COUPON: RENT Essentials Of Health Care Finance 8th edition (9781284094633) and save up to 80% on 📚textbook rentals and 90% on 📙used textbooks. economy Highest global per-capita expenditure 1% of U. Health Care Finance: Basic Tools for Nonfinancial Managers, Fifth Edition is the most practical financial management text for those who need basic financial management knowledge and a better understanding of healthcare finance in particular. $82. What does the health care manager need to know? Ch. payments for all medicines not supplied by providers, among countries from 8% to 71%. 431 -Health Care Finance and Organization I. Difficult Financial Pressures/Conditions Frame 2024 Actions. Song in PDF and/or ePUB format, as well as other popular books in Medicina & Salud pública, administración y atención. Health economics and financing. In all OECD countries, the various schemes that pay for the health care goods and services rely on a mix of different sources of revenues. Make sure Health First Colorado and Child Health Plan Plus (CHP+) have your current phone number, email and mailing address. In Healthcare Finance, Andrew Lo and Shomesh Chaudhuri show that there are better ways to finance breakthrough HFPM Country Assessment Guide 2 This Guide should be read in conjunction with version 2. Substantial discounts on bulk quantities of Jones & Bartlett Learning publications are available to corporations, professional associations, and other qualified organizations. The Financial Flows in Healthcare Systems 18 See full list on cdn. The extreme health inequality Cases in Healthcare Finance. org Republisher_time 3487 Scandate 20220105210928 Scanner station47. Citizens receive low Health Care Finance: Basic Tools for Nonfinancial Managers Baker, Judith PhD, CPA ISBN-13: 9780763726607 Table of Contents Ch. Blending the topics of both accounting and finance, Essentials of Health Care Finance is a relevant, readable, and easily applied resource for health care management students and executives that explores finance theory and its practical application in health care across a full range of facilities,: 9781284203783. Revenues (inflow) Ch. org Scanningcenter Feb 23, 2017 · Health Care Finance: Basic Tools for Nonfinancial Managers, Fifth Edition is the most practical and applied text for those who need a basic and better understanding of health care financial management. (b) Robert M. Gapenski's Cases in Healthcare Finance, Sixth Edition, is an ideal supplement to this text. C10: Explain basic principles and tools of budget and resource management. In this new edition, authors Kristin L. We specifically studied the association Costs of health care administration in the united states and canada. Gain an understanding of the numerous areas impacting healthcare accounting. There were also significant indirect health care effects: visits to general practitioners (GPs) and specialists were cancelled, elective surgery postponed, and cancer screening appointments delayed. Jan 14, 2020 · Health facilities -- Accounting, Health facilities -- Finance, Health Facilities -- economics, Financial Management, Hospital, Capital Financing, Accounting, Economische organisatie, Gezondheidszorg Publisher Chicago : AUPHA/Health Administration Press Collection internetarchivebooks; inlibrary; printdisabled Contributor Internet Archive Michael D. The Ethiopian Government aims to achieve universal health coverage (UHC) by 2030; however, the Ethiopian health system is struggling with low Understanding Healthcare Financial Management, Seventh Edition Louis C. By working through the cases in this book, students will gain a better appreciation for how finance Jan 23, 2023 · January 23, 2023. B. Increasing pressure on the resources available for health care have emphasi sed the need to. To contact Jones and Bartlett Publishers directly, call 800-832-0034, fax 978-443-8000, or visit our website, www. 059 trillion—approximately 9 percent of global gross domestic product (GDP)—was spent on health care worldwide (WHO 2004b; World Bank 2004e); however, only 12 percent of this amount was spent in LMICs, which account for 84 percent of the global population and 92 percent of the global disease burden (Mathers and others 2002). Reiter and Paula H. This annual look at high-impact trends affecting healthcare in the coming year is based on evaluation of current industry research data. Jan 1, 1991 · The normative economics of health care finance and provision. 0. This 30,000-foot view of hospital finance serves as an overview of the various entities that pay for healthcare and an explanation of hospitals’ revenue sources. Rosko, Ph. Improving financing equity is a major policy goal of health care system during the progression towards universal coverage. Waldo, "National Health Expenditures, 1983, Health Care Financing Review, Winter 1984 (Syllabus, 30 pages). 54802pt PgVar ——— Normal Page PgEnds: TEX [-7], (3) DETAILED CONTENTS Preface xiii PART I The Healthcare Environment 1 Introduction to Healthcare Financial Chapter 14 was added to provide an introduction to governance and internal control in health care organizations. 2. We are living in a golden age of biomedical innovation, yet entrepreneurs still struggle with the so-called Valley of Death when seeking funding for their biotech start-ups. Gapenski’s Healthcare Finance: An Introduction to Accounting and Financial Management, 7 th Edition, (PDF) studies how healthcare organizations handle financial operations to optimally provide patient care. Cost classifications Ch. 5. This objective was achieved through several stages of analysis, which Dec 29, 2017 · Background China is reforming the way it finances health care as it moves towards Universal Health Coverage (UHC) after the failure of market-oriented mechanisms for health care. Financial acumen is a critical professional competency for all healthcare managers, regardless of the functional area or setting they work in. New Material and Changes in the Fourth Edition . Nov 1, 2009 · According to annual report data of the Ministry of Finance, payroll expenses for. Economics, Medicine. Cost allocation. : Aspen Collection Feb 28, 2024 · This eBook details the 10 financial trends that will shape 2024 for hospitals and health systems across the country: Integration, Cybersecurity, Artificial Intelligence Headline 2024 Technology Investment. The authors emphasize practical application through self‐test Aug 31, 2020 · Gapenski’s Healthcare Finance: An Introduction to Accounting and Financial Management (7th Edition) – eBook PDF. HPM – M1: Provide financial solutions to business challenges faced by healthcare organizations. New England Journal of Medicine [Internet]. 2003 Aug 21 [cited 2014 Jul 22];349(8): 768-775. at Berkeley College. In Healthcare Finance, Andrew Lo and Shomesh Chaudhuri show that there are better ways to finance breakthrough SHA 2011 are based on measuring a) the expenditure of health care financing schemes, under which goods and services are purchased directly from health care providers, on the one hand, and b) the types of revenues of health care financing schemes, on the other hand (such as government domestic revenues, social insurance contributions, voluntary Gapenski’s Fundamentals of Healthcare Finance provides a comprehensive introduction to the basic principles and applications of healthcare finance that managers use daily. From cost-benefit and cost-effectiveness analyses to the economic considerations driving the choices of Jun 23, 2021 · Policy Points. 2. 3. Expenses (outflow) Ch. We have over one million books available in our catalogue for you to explore. We compared the structure of health care systems and the financial effects of the COVID‐19 pandemic on health care providers in the United States, England, Germany, and Israel: systems incorporating both public and private insurers and providers. Jones & Bartlett Learning books and products are available through most bookstores and online booksellers. jblearning. These concepts will enable participants to: Understand the complexity of healthcare industry and accounting. fund health sector activities and to pay for the Thomas K. Both modules are included with your HFMA all-access membership subscription. 20 Ppi 360 Rcs_key 24143 Republisher_date 20221126215223 Republisher_operator associate-jobert-apor@archive. The Essential Approaches to Healthcare Financing 15 2. , Claudia Guerrazzi-Young, Ph. 4. A former senior editor for the journal Topics in Health Care Financing, Cleverley is the author of three leading textbooks that discuss finance and healthcare: Essentials of Healthcare Finance, Financial Management of Health Care Facilities, and Cash and Investment Management for Oct 14, 2022 · Pdf_module_version 0. 5. In Stock. PHS815- Health Care Financing is a two (2) unit course with three (3) modules and nine (9) units. To contact Jones & Bartlett Learning directly, call 800-832-0034, fax 978-443-8000, or visit our website, www. Gapenski, PhD, and George H. View Week 1 - Quiz 2_ HCA312_ Health Care Finance (HCI2425A). This remaining amount may fall significantly short of an owner’s original investment. 2 4 billion at the end of 2006. Jun 14, 2014 · PDF | On Jun 14, 2014, Yibeltal Assefa published Improving Health Care Financing in Ethiopia, | Find, read and cite all the research you need on ResearchGate Oct 11, 2019 · Abstract. lizing (raising or collecting revenue from individuals, gr oups and firms) to. Financial grant support from the Bill & Melinda Gates Foundation as Yes, you can access Gapenski's Understanding Healthcare Financial Management, Eighth Edition by George H. 7. and made health care free. eyeglasses, medical devices for home use, etc. Financial environment of health care organizations -- 3. int The treasurer’s activities include the acquisition and employ-ment of capital, cash and debt management, lease financing, financial risk management, and endowment fund management (within not-for-profits). The Household as a Central Stakeholder in Healthcare 11 2. ABSTRACT. Of the expenses shown. Ross. BOOKCOMP, Inc. Fundamentals of Healthcare Finance provides a solid grounding in the principles and tools of accounting and finance that managers use Jul 14, 2019 · 6 Gapenski’s Understanding Healthcare Finance Management that assumes the financial (utilization) risk for a covered population without having adequate reserves can easily end up, so to speak, as “roadkill along the capitation highway. General principles of accounting -- 6. jbpub. Nov 26, 2022 · Cases in healthcare finance Pdf_module_version 0. Understanding Healthcare Financial Management, Seventh Edition, blends theory with the “nuts and bolts” tools managers need for real‐world decision making. In general, the treasurer is involved in the activities discussed in chapters 11–17 of this text. Analyzing financial statements -- 9. ; options, and eventually roll out vaccines to the population. The Ethiopian health care system still suffers from limited availability of health resources, overreliance on out-of pocket payments, and inefficient and inequitable use of resources, which limit universal coverage of health care. The Flow of Trade: The Flow of Funds Through the Health Care System, a meta-analysis of insurance contracts and managed care plans, examines the impact of premiums, costs, and strategy on patients, providers, and the economy. Purpose of Presentation: To give participants a better understanding of healthcare accounting and the issues facing healthcare audit committees. Published 1997. In clear and succinct language, the book provides readers—from students and entry-level managers to more experienced practitioners with newly added management or Jan 1, 2004 · Financing of health care means mechanisms by which money is mobi-. Get FREE 7-day instant eTextbook access! Few health care finance texts are written for clinical professionals such as advanced practice nurses, social workers, occupational therapists, and physical therapists who are involved in team-based practice. With this casebook, students have the opportunity to apply finance principles and concepts to settings that simulate actual work environments. Introduction and Overview* Required Reading: (a) Victor Fuchs, Who Shall Live? Chapters 1,2,3 (Required text, 80 pages). between the highest (Japan, 84 years) and the least (Central African Republic, 52 years) (World Bank, 2019). This work is intended to serve as the text for a graduate course on health care finance for such clinicians. in Table 1, operating costs Jones and Bartlett Publishers International Barb House, Barb Mews London W6 7PA United Kingdom. Pink, Paula H. In clear and succinct language, the book provides readers—from students and entry-level managers to more experienced practitioners with newly added management or HealtH Care FinanCe and tHe MeCHaniCs oF insuranCe and reiMburseMent. We are also grateful for key informant interviews at the federal, regional, woreda and facility levels for their views and support during the review process. In addition to updated examples and statistics, this edition includes new or expanded May 1, 2018 · Gapenski’s Fundamentals of Healthcare Finance provides a comprehensive introduction to the basic principles and applications of healthcare finance that managers use daily. Feb 21, 2017 · There is a newer edition of this item: Essentials of Health Care Finance. Government schemes, for example, typically receive budget allocations out of the overall government revenues (e. qx no cm oy mb vj zg pv jq ta