You are in charge of paying claims submitted by providers. You notice a certain diagnostic provider ("Doe Diagnostics") requested a substantial payment for a large number of members. Many of these claims are for a certain procedure. You review the same type of procedure for other diagnostic providers and realize Doe Diagnostics' claims far exceed any other provider you reviewed. What should you do?

Answers

Answer 1

Answer:Consult with your immediate supervisor for next steps or contact the compliance department

Explanation:

Certain careful checks are really important in organization handling payments and documentation for the public and private sector, as many firms don't and won't want to follow the right procedure and doing so puts your own organization to the risk of it. It's better they are carefully observed and actions followed up immediately by contacting either your supervisor or reporting to the authorities.


Related Questions

EarthShapers Inc., a manufacturer of heavy construction equipments based in U.S.A., maintains large sales and support operations overseas. Before sending new employees to its operations in Japan, it requires the employees to take courses in Japanese history and culture so that they can adjust more easily to living in Japan. This training focuses on the _____ component of international competence training.

Answers

Answer:

Cognitive.

Explanation:

In this scenario, EarthShapers Inc., a manufacturer of heavy construction equipments based in U.S.A., maintains large sales and support operations overseas. Before sending new employees to its operations in Japan, it requires the employees to take courses in Japanese history and culture so that they can adjust more easily to living in Japan. This training focuses on the cognitive component of international competence training.

A company is considering purchasing a machine that costs $280,000 and is estimated to have no salvage value at the end of its 8-year useful life. If the machine is purchased, annual revenues are expected to be $100,000 and annual operating expenses exclusive of depreciation expense are expected to be $38,000. The straight-line method of depreciation would be used. If the machine is purchased, the annual rate of return expected on this machine is:__________.

Answers

Answer:

19.29%

Explanation:

We can calculate Annual Rate of Return by using the following formula:

ARR = Net Income /  Average Investment

Here

Net Income $27,000 Step1

Average Investment $140,000 Step2

By putting values, we have:

ARR = $27,000 / $140,000  = 19.29%

Step1: Net Income

Net Income = Annual Revenue - Depreciation - Operating Expenses

Here

Annual Revenue = $100,000 - $280,000/8  - $38,000

= $100,000 - $35,000 - $38,000

= $27,000

Step2: Average Investment

Average Investment = (Initial Investment + Scrap Value)/ 2

Average Investment = ($280,000 + 0)/2 = $140,000

All of the following statements regarding technical analysis are correct except A) technical analysts use terms such as trendline, support, and resistance in analyzing stocks. B) technical analysts rely on charts to predict the future prices of stocks. C) technical analysts rely heavily on financial ratios in their analysis of stocks. D) technical analysts attempt to predict the future movement of stock prices based on past trends.

Answers

Answer:

C

Explanation:

Technical analysis is a trading tool used to evaluate investment and trading opportunities by gathering and analyzing trends from trading activities , thereby it is able to predict future prices of stocks based on past trends.

The analyst does not rely on financial ratios in the analysis of stocks as financial ratio is mostly used by fundamental analyst in financial performance evaluation and not by technical analysts in predicting changes in stock movements

The government decides to increase its expenditures by $350. The multiplier in this economy is 4 and the tax rate is 22 percent. The net effect of this expansionary fiscal policy is to: Group of answer choices

Answers

Answer:

Increase the budget shortage by $42

Explanation:

The government decides to increase expenditure by $350

The multiplier in the income is 4

The tax rate is 22%

= 22/100

= 0.22

The first step is to calculate the increase in income

= $350×4

= 1,400

The tax revenue which will be derived from the new income can be calculated as follows

= 0.22×1,400

= 308

Therefore, the net effect can be calculated as follows

Net effect= $350-$308

= $42

Hence the net effect of this expansionary fiscal policy is to make an increase in the budget shortage by $42

Hawkins Poultry Farms is considering the purchase of feeding equipment that costs $139,000 and will produce annual cash flows of approximately $36,000 for five years. The equipment is expected to be sold at the end of five years for $40,000. What is the net present value of the proposed investment

Answers

Answer:

NPV = $1,564.65

Explanation:

Here is the full question :

Hawkins Poultry Farms is considering the purchase of feeding equipment that costs $139,000 and will produce annual cash flows of approximately $36,000 for five years. The equipment is expected to be sold at the end of five years for $40,000.

What is the net present value of the proposed investment? Hawkins requires a 15 percent return on all capital investments

Net present value is the present value of after tax cash flows from an investment less the amount invested.  

NPV can be calculated using a financial calculator  

Cash flow in year 0 = $-139,000

Cash flow each year from year 1 to 4 = $36,000

Cash flow in year 5 = $36,000 + $40,000 = $76,000.

i = 15%

NPV = $1,564.65

To find the NPV using a financial calculator:

1. Input the cash flow values by pressing the CF button. After inputting the value, press enter and the arrow facing a downward direction.

2. after inputting all the cash flows, press the NPV button, input the value for I, press enter and the arrow facing a downward direction.  

3. Press compute  

The buyers purchased a residence for $195,000. They made a down payment of $25,000 and agreed to assume the seller's existing mortgage, which had a current balance of $123,000. The buyers financed the remaining $47,000 of the purchase price by executing a mortgage and note to the seller. This type of loan, by which the seller becomes a mortgagee, is called a

Answers

Answer:

purchase-money mortgage

Explanation:

This type of loan, by which the seller becomes a mortgagee, is called a purchase-money mortgage. As described, this is a mortgage issued to the borrower by the current seller of the home as part of the purchase transaction. This usually tends to occur when the buyer cannot qualify for a traditional lending channel mortgage, and in this scenario the buyer can instead become a mortgagee through a simple buying and selling transaction.

Crystal Ship Knitwear, Inc., is expanding its offerings from handmade winter hats, scarves, and gloves to include clothing such as sweaters and knit outerwear. At the same time, it wants to open two retail stores and not rely entirely on online sales. To staff the new manufacturing facilities and brick-and-mortar stores properly, the company should conduct a(n) Group of answer choices

Answers

Answer: demand forecast

Explanation:

Demand forecast simply means predicting the demand for a particular good or service in order to determine supply and also make other necessary management decisions.

Based on the information that were provided in the question, to staff the new manufacturing facilities and brick-and-mortar stores properly, the company should conduct a demand forecast.

The ending retained earnings balance of the Taco Heaven restaurant chain increased by $2.6 million from the beginning of the year. The company had declared a dividend of $1.5 million. What was the net income earned during the year

Answers

Answer: $4.1 million

Explanation:

From the question, we are informed that the ending retained earnings balance of the Taco Heaven restaurant chain increased by $2.6 million from the beginning of the year and that the company had declared a dividend of $1.5 million.

The net income earned during the year will be:

= $2.6 million + $1.5 million

= $4.1 million

In 2006, Gap Inc. ended their relationship with 23 production facilities due to code violations. Several closings occurred because of the use of child labor. In response to these events the Gap created a large team whose purpose is to travel worldwide to ensure compliance with their Code of Vendor Conduct. This is an example of

Answers

Answer: Social responsibility.

Explanation: The action portrayed by Gap Inc. demonstrates an expemplary attitude worthy of emulation which nails down the principle of social responsibility by organizations. This principle looks beyond the profits and revenue generated by the company but also aims to play it's role and ensure that it's actions does not violate or degrade social ethics. The closure of some facilities due to human right violation and subsequent enforcement of compliance with the code and conduct is a strict signal towards the company's strict stance at supporting and enforcing social responsibility.

Explain the concept of an opportunity cost with an appropriate example​

Answers

Answer:

Explanation:

Opportunity cost is an economics tool that is useful in the process of making a choice of goods and services in order to ensure that scarce resources are used efficiently.

The opportunity cost of a product or service is the name given to an income that could be earned when such product or service is put to an alternative use.

It can also be described as the cost of the alternative forgone to achieve a particular product or service

For an example , if a student decides to give up on watching a movie to study for his exam , the opportunity cost of the exam is the cost and pleasure related to the movie

Vaughn Manufacturing's allowance for uncollectible accounts was $190000 at the end of 2020 and $178000 at the end of 2019. For the year ended December 31, 2020, Vaughn reported bad debt expense of $31000 in its income statement. What amount did Vaughn debit to the appropriate account in 2020 to write off actual bad debts?

Answers

Answer: $19000

Explanation:

From the question, we are informed that Vaughn Manufacturing's allowance for uncollectible accounts was $190000 at the end of 2020 and $178000 at the end of 2019 and that for the year ended December 31, 2020, Vaughn reported bad debt expense of $31000 in its income statement.

The amount that Vaughn debited to the appropriate account in 2020 to write off actual bad debts will be:

= $31000 - ($190000 - $178000)

= $31000 - $12000

= $19000

"An investor has a portfolio of diversified blue chip stocks with a current market value of $350,000. The portfolio has a computed beta factor of 1.8. The customer wants to protect the portfolio from a declining market with the use of OEX contracts. The OEX closed this day at 350. To hedge with "at the money" contracts, the customer should:"

Answers

Answer: Buy 18 contracts

Explanation:

Hedging against the risk involved in an investment means the use of market strategies or financial instruments to offset risk.

When there is a drop in the market value, any loss that is incurred on the portfolio will have to be offset by the long puts gain. This implies that 10 put contracts will have to be required for hedging. This is calculated as:

= $350,000/(350 × 100)

= $350,000/35,000

= 10 contracts

Since the portfolio has a computed beta factor of 1.8, we then multiply 10 by 1.8. This will be:

= 10 × 1.8

= 18 contracts.

Ben works at a small advertising agency as a graphic artist. Ben enjoys his job because the company allows employees to have flexible schedules and to telecommute when necessary. Which of the following best describes this type of employee compensation? A) indirect financial compensation B) direct financial compensation C) nonfinancial compensation D) required compensation

Answers

Answer:

C) nonfinancial compensation.

Explanation:

In this scenario, Ben works at a small advertising agency as a graphic artist. Ben enjoys his job because the company allows employees to have flexible schedules and to telecommute when necessary. A non-financial compensation best describes this type of employee compensation because employees aren't given any compensation in cash.

A non-financial compensation can be defined as the satisfaction or benefits an employee derives from working in a particular organization without any form of monetary incentive. It has to do solely with non-monetary values such as flexibility, job environment, relaxation spots, food, fitness facilities etc.

The following per unit cost information is available: direct materials $36, direct labor $24, variable manufacturing overhead $18, fixed manufacturing overhead $40, variable selling and administrative expenses $14, and fixed selling and administrative expenses $28. Its desired ROI per unit is $30. Compute its markup percentage using a total-cost approach

Answers

Answer:

Mark−up percentage = 18.75%

Explanation:

Total manufacturing cost= Direct material + Direct labor  + Variable overhead + Fixed overhead

= $36 + $24 + $18 + $40

= $118

Hence, the total manufacturing cost is $118.

Total selling cost = Fixed selling cost + Variable selling cost

Total selling cost = $28 + $14

Total selling cost = $42

Hence, the total selling cost is $42

Total cost = Total Manufacturing cost + Total selling cost

Total cost = $118 + $42

Total cost = $160

Mark−up percentage = ROI / Total cost * 100

Mark−up percentage = $30 / $160 * 100

Mark−up percentage = 0.1875 * 100

Mark−up percentage = 18.75%

The manager of a bulk foods establishment sells a trail mix for $5 per pound and premium cashews for $15 per pound. The manager wishes to make a 75-pound mixture of both that will sell for $13 per pound. How many pounds of each should be used

Answers

Answer:

15 pounds of trail mix60 pounds of premium cashews

Explanation;

75 pounds of the mixture should be made so assuming the trail mix is x and the premium cashew is y, the following expression is formed;

x + y = 75

The selling price per pound is $13 so in total, sales should be;

= 75 * 13

= $975

5x + 15y = 975

Substitution can then be used;

x + y = 75

y = 75 - x

Then;

5x + 15y = 975

5x + 15 ( 75 - x ) = 975

5x + 1,125 - 15x = 975

-10x = -150

x = 15

y = 75 - 15

= 60

15 pounds of trail mix

60 pounds of premium cashews

In terms of market efficiency, short selling most likely: Group of answer choices leads to excess volatility, which reduces market efficiency. has little effect on market efficiency because short sellers face the risk of unlimited losses. promotes market efficiency by making assets less likely to become overvalued.

Answers

Answer:

promotes market efficiency by making assets less likely to become overvalued.

Explanation:

Market efficiency can be defined as a measure of the degree to which prices in a market reflect all available and significant information at a specific period of time. A market is said to be efficient when all information has been incorporated into the prices of goods and services, and as such it is impossible to "beat" the market because there are no overvalued or undervalued stock.

In terms of market efficiency, short selling most likely promotes market efficiency by making assets less likely to become overvalued, because stocks are usually not allowed to be overpriced before selling them.

Explain the importance of international employment

Answers

Answer:

having international workers allow organisation to be connected two other country markets as well.they get to know the best places to get resources and how to approach different countries through being thought business norms and culture by international employees.

Answer:

Employment created through the investment of a country or the partnership of countries is known as international employment. International employment are important to provide employment opportunities to people , help in bringing the investment of foreign capital , increase the pace of economic activities , provide environment to operate with foreign people's knowledge , skill and technology , create variation in material production etc.

Select all businesses directly involved in marketing.

Bank
Marketing research form
medical center
government agency
car dealership
advertising agency

Answers

Answer:

The correct options are;

Marketing research firm

Advertising agency

Explanation:

Marketing research firms are firms that undertake field data sourcing and assessment with regards to goods and services consumers, local and international competitors, market distribution networks as forces and participants as well as other factors that determine a market place. Market research firms usually work in behalf of other organisations

An advertising, creative, or ad agency are establishment that plan, handle and develop advertising, sales promotions and marketing campaign for their business customers.

Suppose that the central bank must follow a rule that requires it to increase the money supply when the price level falls and decrease the money supply when the price level rises. If the economy starts from long-run equilibrium and aggregate demand shifts right, the central bank must

Answers

Answer:

central bank must decrease the money supply, which shifts aggregate demand left

Explanation:

In such a situation as the one being described the central bank must decrease the money supply, which shifts aggregate demand left. This decrease in the money supply will lead to a decrease in consumer spending, thus reducing price levels and real output since there is less capital for spending in the economy, which ultimately causes the aggregate demand to shift to the left. Therefore creating balance in this situation.

If the economy is in long-run equilibrium and aggregate demand shifts right, the central bank must reduce the money supply, causing aggregate demand to shift left.

When the economy is in long-run equilibrium:

In a case like this, the central bank must reduce the money supply, which pushes aggregate demand to the left.

Because there is less capital for spending in the economy, a fall in the money supply will lead to a decrease in consumer spending, lowering price levels and real output, causing aggregate demand to shift to the left.

As a result, there is a sense of equilibrium in this circumstance.

For more information about long-run equilibrium refer to the link:

https://brainly.com/question/13869483

What are people with out a college education most likely to do

Answers

Fail and not be able to get a good paycheck

In its first year of operations, Roma Company reports the following. Earned revenues of $57,000 ($49,000 cash received from customers). Incurred expenses of $31,500 ($24,450 cash paid toward them). Prepaid $9,750 cash for costs that will not be expensed until next year.Compute the company's first year net income under both thecash basis and the accrual basis of accounting.

Answers

Answer:

Computation of expenses under Cash basis

Particulars                                     Amount$

Expenses paid                                 $24,450

Add: Prepaid expenses paid           $9,750

Total expenses paid                        $34,200  

Computation of the Net Income

Particulars             Cash basis        Accrual basis

Revenue                 $49,000            $57,000

Less: Expenses      $34,200            $24,450

Net Income            $14,800            $32,550

"A customer contributed $20,000 to a variable annuity contract. The account value has grown over the years and the NAV is now $35,000. The customer is now age 60, and takes a lump-sum distribution of $20,000 to pay for expenses. Which statement is TRUE?"

Answers

Answer: C. $15,000 of the distribution is taxable and $5,000 is not taxable

Explanation:

The options to the question are:

A The entire $20,000 distribution is not taxable

B $5,000 of the distribution is taxable and $15,000 is not taxable

C $15,000 of the distribution is taxable and $5,000 is not taxable

D The entire $20,000 distribution is taxable

It should be noted that variable annuity contributions are typically not tax-deductible. Since the customer contributed $20,000 to a variable annuity contract and the account value has grown over the years and the NAV is now $35,000; when the customer takes a lump-sum distribution of $20,000. From the $20,000, $15,000 of the distribution is taxable and $5,000 is not taxable.

Seth is a manager at Click Systems. He leads a team of 20 employees, and Amanda is his least preferred coworker because he finds it difficult to cooperate with her. During an employee feedback session, Seth informs his boss that Amanda is unresponsive, insincere, lazy, and unfriendly. In this scenario, Seth has a _____ leadership style.

Answers

Answer:

task-oriented

Explanation:

Since in the question it is mentioned that the Seth who is a manager handling a team of 20 employees out of which Amanda is least coworker as it is very difficult to cooperate with her also she is insincere, lazy, etc

So, Seth has a task oriented leadership style as he leading a team of 20 employees whom he motivates, guides for accomplishing a task

Two years ago, a customer purchased 1,000 shares of ABC stock at $45 per share. The stock has appreciated in value and is currently worth $60,000. The company announces that it is spinning off a subsidiary, DEF, to its shareholders. The value of the new company being spun off equals 5% of the old company. The customer will have:___________

Answers

Answer:

Explanation:

Spin off can be defined as the splitting of the shares of an existing company in order to form an independent new entities as part of larger business.

In calculating the spill off value of a business ,the aggregate cost of the business is used and not the aggregate cost.

Workings

Shares stock acquired = 1,000

initial share price = $45

Total share value = 45*1000=45,000

Percentage split off to DEF= 5%

Value split off = 5%*45,000 =2,250

Percentage retained in ABC = 95%*5,000

=42,750

Yvonne authorizes Warren to act as her agent and sell her vehicle. Yvonne tells Warren her vehicle has never been in an accident, and Warren, despite knowing Yvonne had been in an accident a year ago in the car, passes this information on to the buyer. Is Warren liable for the misrepresentation:__________

Answers

Answer:

no

Explanation:

because he does something that he don't know what will happen ..and do not research for someone who want to hers car

Clay buys an MP3 player for $200 and a pair of stereo speakers for $600 from a Discount City store, and downloads $300 worth of digital music from E-Music. To be enforceable, the contract that must be in writing is the purchase of

Answers

Answer:

the pair of stereo speakers

Explanation:

UCC rules and the Statute of Frauds state that any contract for the sale or lease of goods that are worth more than $500 should be in writing. The pair of speakers are worth $600, since they are worth more than $500, then any sales contract must be in writing.

The primary result of a stock split or stock dividend is: Group of answer choices an increase in the number of common shares outstanding an increase in the common equity account an increase in the market value of common shares a decrease in the number of common shares outstanding an increase in the P/E ratio

Answers

Answer:

an increase in the number of common shares outstanding

Explanation:

A stock split is when a company increases the number of its shares outstanding.

for example if a company has 10 million shares outstanding at a price of $20, earning per share is $10 and dividend per share is $0.50. this company announces a 2 for 1 split :

the number of outstanding shares becomes 2 x 10 million = 20 million

stock price becomes = $40 / 2 =$20

earning per share = $10 / 2 = $5

dividend per share = $0.5 / 2 = $0.25

p/e before split = $40 / $10 = 4

P/E after split = $20 / $5 = 4

so stock per share, earning per share and dividend per share decreases. P / E remains unchanged

Advertisements for hygiene products like toothpaste and soap tend to feature doctors as spokespersons endorsing the products.Consumers perceive these doctors to possess a substantial knowledge on health and hygiene.Which of the following characteristics of the message source is represented by this example?A) ExpertiseB) CongruityC) VisibilityD) AttractivenessE) Simplicity

Answers

Answer: A.) Expertise

Explanation: The endorsement usually offered by doctors during advert placement on products in the hygiene category such as soap, toothpaste and sanitary products is used to denote expertise. Doctors are well known and highly revered in areas of medicine including hygiene and health, there endorsement of such products is much likely to lead to higher approval rate among consumers and thus success of the product than endorsement offered by non-health or hygiene professional such as a banker.

An arrangement where a property developed by the seller is sold to a buyer. The seller retains occupancy of the premises by signing a lease with the buyer. The seller, now the tenant, pays taxes, utilities, insurance and operating costs. This is called a ___________. This is a common practice for Walmart and Rite-Aide and many other businesses Group of answer choices sale rental agreement net lease investment lease-purchase option nome of the other answers

Answers

Answer:

B. net lease investment

Explanation:

The net lease investment is a type of commercial real estate arrangement where the tenant of a property is expected to pay rent along with either taxes, insurance, and maintenance. There are different types of net lease agreements. We have the;

1. Single net lease agreement where the tenant is expected to pay rent along with property taxes. The landlord pays for the operating costs of the property.

2. Double net lease agreements where the tenant, also known as lessor pays the rent, property taxes, and insurance. The landlord pays for the operating costs.

3. The triple net lease agreements where the tenant pays the rent, property insurance, and taxes, as well as the operating costs of maintenance.

Most businesses in the United States such as FedX, McDonald's, Walmart, and many others use this kind of real estate arrangement.

The owner of a property creates a deed, leaving the name of the grantee blank, and puts it in a drawer, where it is forgotten for several years. One day, a visitor finds the deed, fills in his name as grantee, and attempts to record it. However, the owner will probably have no trouble disputing the validity of the deed because

Answers

Answer is given below

Explanation:

The owner will probably have no trouble disputing the validity of the deed because the person listed as Granny allows the deed to be kept legally when it is filed, as well as the physical deed is clearly greedy, there is no way to dispute it unless the property owner has provided proof that the visitor has given his or her grading permission.
Other Questions
Based on this map, which of the following countries would you expect to have the least opportunity for citizen political participation?A. CanadaB. MexicoC. EgyptD. Italy Ball Bearings, Inc., faces costs of production as follows:QuantityTotal Fixed Costs (Dollars)Total Variable Costs (Dollars)0 100 01 100 502 100 703 100 904 100 1405 100 2006 100 360(a.) Complete the following table by calculating the company's total cost, marginal cost, average fixed cost, average variable cost, and average total cost at each level of production.(b.) The price of a case of ball bearings is $50. Seeing that he can't make a profit, the company's chief executive officer (CEO) decides to shut down operations.The firm's profit in this case is...(c.) True or False: This was a wise decision.(d.) Vaguely remembering his introductory economics course, the company's chief financial officer tells the CEO it is better to produce 1 case of ball bearings, because marginal revenue equals marginal cost at that quantity.At this level of production, the firm's profit is...True or False: This is the best decision the firm can make. In a shelter the number of kennels is proportional to the number of dogs. The constant of proportionality in terms of dogs per kennel is 3 and are 27 dogs in the shelter. How many kennels are there What is the radius of the circle whose center is theorigin and that passes through the point (5,12)? What is the value of x A purebred tall pea plant is cross-pollinated with a tall, can you please help heterozygous pea plant. Use a Punnett square to determine the probability the offspring inheritarecessive short allele. (I point)75%25%0%50% the part of the computer that contains the brain , or central processing unit , is also known the what ? The driveway needs to be resurfaced. what is the BEST estimate of the area of the driveway? formula for soda glass I NEED IN THE NEXT 10 MIN PLS. GRAPH ATTACHED WILL GIVE BRAINLIEST Use the given graph to determine the limit, if it exists. A coordinate graph is shown with a horizontal line crossing the y axis at five that ends at the open point 2, 5, a closed point at 2, 1, and another horizontal line starting at the open point 2, negative 3 and continues to the right. Find limit as x approaches two from the left of f of x. and limit as x approaches two from the right of f of x.. After reading many books and magazine articles about tennis star Serena Williams, fourth grade student Caroline pretended that she was Serena Williams and she began writing journal entries using the viewpoint of the famous athlete. Caroline's writing is an example of a: Group of answer choices Which of the following will help prevent further shin split injury? Changing to play on a hard surface Resting until the discomfort goes away Finishing by taking off your footwear Moving more quickly to minimize the discomfort Use the measure of the sides of triangle ABC to classify the triangle by its sides A(-1,3) B(-3,5) C(3,2) failure to address the three questions of economics will have what kind of impact on an economy What are the differences between standardized test and non standardized test? mila has 9 buttons mia has 225 mia has how many times as many buttons as mila? Calculate the amount of heat that must be absorbed by 10.0 g of ice at 20C to convert it to liquid water at 60.0C. Given: specific heat (ice) = 2.1 J/gC; specific heat (water) = 4.18 J/gC; H fus = 6.0 kJ/mol. please help me you will recieve 5 stars IF RIGHT ANSWER ! Each fiscal year, Dwayne is allocated an operating budget and then evaluated based on the amount of goods produced by his organization. Dwayne's performance is evaluated on a(n) _______ budget approach. Eye color is an example of 1. Transcriptional control 2. gene expression 3. translational control 4. gene regulation