ACKNOWLEDGMENTS
We attempted throughout this book to challenge and enlighten. Quantitative as well as qualitative issues are presented in an effort to help readers better understand the wide range of issues considered under the topic health care financial management. We would like to thank the many students over the past several years who pointed out errors, offered suggestions and improvements, and provided new ways to solve problems. Particular thanks go to Daniel Bunow for his cooperation and excellent review of chapters and spreadsheets; the following students for their contributions to Chapters Nine, Ten, and Twelve: Leslie Ale, Megan Berlinger, Laura Dunlop, Danielle Doughman, Brad Heaton, Karoline Moon, Kavita Narayan, Meilike Ongen, ...

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