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  2. Health reimbursement account - Wikipedia

    en.wikipedia.org/wiki/Health_Reimbursement_Account

    Healthcare in the United States. A Health Reimbursement Arrangement, also known as a Health Reimbursement Account ( HRA ), [1] is a type of US employer-funded health benefit plan that reimburses employees for out-of-pocket medical expenses and, in limited cases, to pay for health insurance plan premiums. [2]

  3. Human resource accounting - Wikipedia

    en.wikipedia.org/wiki/Human_resource_accounting

    Human Resource Accounting (HRA) is the process of identifying and reporting investments made in the human resources of an organisation that are presently unaccounted for in the conventional accounting practice. It is an extension of standard accounting principles. Measuring the value of the human resources can assist organisations in accurately ...

  4. Health risk assessment - Wikipedia

    en.wikipedia.org/wiki/Health_risk_assessment

    A health risk assessment (HRA) is a health questionnaire, used to provide individuals with an evaluation of their health risks and quality of life. [5] Commonly a HRA incorporates three key elements – an extended questionnaire, a risk calculation or score, and some form of feedback, i.e. face-to-face with a health advisor or an automatic ...

  5. Human error assessment and reduction technique - Wikipedia

    en.wikipedia.org/wiki/Human_error_assessment_and...

    It is a first generation HRA technique, yet it is dissimilar to many of its contemporaries in that it remains to be widely used throughout the UK. The method essentially takes into consideration all factors which may negatively affect performance of a task in which human reliability is considered to be dependent, and each of these factors is ...

  6. Technique for human error-rate prediction - Wikipedia

    en.wikipedia.org/wiki/Technique_for_human_error...

    Second-generation techniques are more theoretical in their assessment and quantification of errors, addressing, rather, the schematic’s situational or interactive elements. HRA techniques are utilized for various applications in a range of disciplines and industries including healthcare, engineering, nuclear power, transportation, and business.

  7. Flexible spending account - Wikipedia

    en.wikipedia.org/wiki/Flexible_spending_account

    v. t. e. In the United States, a flexible spending account ( FSA ), also known as a flexible spending arrangement, is one of a number of tax-advantaged financial accounts, resulting in payroll tax savings. [1] One significant disadvantage to using an FSA is that funds not used by the end of the plan year are forfeited to the employer, known as ...

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  9. Health savings account - Wikipedia

    en.wikipedia.org/wiki/Health_savings_account

    A health savings account ( HSA) is a tax-advantaged medical savings account available to taxpayers in the United States who are enrolled in a high-deductible health plan (HDHP). [1] [2] The funds contributed to an account are not subject to federal income tax at the time of deposit. [3] Unlike a flexible spending account (FSA), HSA funds roll ...