The purpose of the program was to help employees understand the company’s strict definition of ethical behavior rather than to change their personal values. Columbia/HCA’s ethical guidelines tackled basic issues such as whether nurses can accept $100 tips (they cannot), as well as complicated topics such as what constitutes Medicare fraud. In addition, the company developed certification tests for the employees who determined billing codes. In 1998 a 40-minute training video was shown to all of the firm’s employees; it featured three ethical scenarios for employees to consider.