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Many applications to health care institutions . Maintenance of health and prevention of disease are critical to the extension of the length and quality of life ; it is estimated that approximately 20 percent of the NIH total research budget is spent on disease prevention activities , ranging from studies to understand normal physiology to clinical trials on diet modification to health education programs aimed at the public . Income allocated to health insurance costs is given special tax treatment if provided by the employer . AMA Ethical Opinion 8.032 states that physicians should not refer patients to health care facilities outside of their office practice where they do not have direct and personal involvement in the provision of care or services and have a financial interest in that facility . This includes the identification of patients who are appropriate for transport , and evaluation of the effects of alternative dispositions for patients when they are not transported to health care facilities . Risk management data ( eg , medication errors , injuries from falls ) provide essential information to health care facilities and are carefully tracked and monitored . Links to health promotion centers , the department of social welfare , juvenile courts , secondary and tertiary educational institutions , and other governmental and non-governmental organizations have been established . The training program – developed with and featuring real nurse managers – is being distributed to health care facilities nationwide . Consequently , the American College of Cardiology ( ACC ) is deeply concerned that imaging procedures used in the practice of cardiovascular medicine have come under attack unfairly and could ultimately result in a challenge of important provisions of the physician self-referral laws , informally known as Stark II. Under the federal Stark laws , physicians are restricted from referring patients to health care facilities in which they or an immediate family member have a financial relationship , i.e ., an ownership interest or compensation arrangement , direct or indirect , for an array of designated health care services .