Incremental costs associated with myocardial infarction and stroke in patients with type 2 diabetes mellitus: an overview for economic modeling

Objective:

To identify cost estimates related to myocardial infarction (MI) or stroke in patients with type 2 diabetes mellitus (T2DM) for use in economic models.

Methods:

A systematic literature review was conducted. Electronic databases and conference abstracts were screened against inclusion criteria, which included studies performed in patients who had T2DM before experiencing an MI or stroke. Primary cost studies and economic models were included. Costs were converted to 2012 pounds sterling.

Results:

Fifty-four studies were identified: 13 primary cost studies and 41 economic evaluations using secondary sources for complication costs. Primary studies provided costs from 10 countries. Estimates for a fatal event ranged from £2482–£5222 for MI and from £4900–£6694 for stroke. Costs for the year a non-fatal event occurred ranged from £5071–£29,249 for MI and from £5171–£38,732 for stroke. Annual follow-up costs ranged from £945–£1616 for an MI and from £4704–£12,926 for a stroke. Economic evaluations from 12 countries were identified, and costs of complications showed similar variability to the primary studies.

Discussion:

The costs identified within primary studies varied between and within countries. Many studies used costs estimated in studies not specific to patients with T2DM. Data gaps included a detailed breakdown of resource use, which affected the ability to compare data across countries.

Conclusions:

In the development of economic models for patients with T2DM, the use of accurate estimates of costs associated with MI and stroke is important. When country-specific costs are not available, clear justification for the choice of estimates should be provided.     

Healthcare costs for Crohn’s disease patients treated with infliximab: a propensity weighted comparison of the effects of treatment adherence

Objective:

The objective for the research was to evaluate the direct healthcare costs for Crohn’s disease (CD) patients categorized by adherence status.

Methods:

Adult patients with ≥1 claim for infliximab and ≥2 claims for CD who were continuously insured for 12 months before and after their first infliximab infusion (index date) were identified in a 2006–2009 US managed care database. Patients were excluded if they had rheumatoid arthritis claims, received infliximab billed as a pharmacy benefit, or received another biologic drug. Patients were categorized as being either adherent or intermittently adherent to infliximab using a pre-defined algorithm. Total and component direct costs, CD-related costs, rates of surgery, and days of hospitalization were estimated for the 360-day post-index period. Propensity weighted generalized linear models were used to adjust the cost estimates for potential confounding variables.

Results:

The total propensity weighted cost for infliximab adherent patients was $40,425 (95% CI?=?[$38,686, $42,242]), compared to $41,082 (95% CI?=?[$38,163, $44,223]) for the intermittently adherent (p?=?0.71). However, adherent patients had lower total direct medical costs, exclusive of infliximab, that were $13,097 (95% CI?=?[$12,141, $14,127]) compared with $20,068 (95% CI?=?[$17,676, $22,784]) for intermittently adherent patients as a result of substantially lower hospital and outpatient costs (p?Conclusions:

Greater drug-related costs for infliximab adherent patients were offset by lower costs from hospitalization and outpatient visits. These findings indicate that adherent patients have improved clinical outcomes, at a similar aggregate cost, than patients who are only intermittently adherent to therapy.     

试论集团公司内部会计控制

受会计管理体制的局限性、资源分配能力和操作流程不规范等因素影响,目前企业集团内部会计控制依然存在很多控制方面的问题。针对集团公司内控问题,分析其产生的原因,并提出了解决措施。     

基于工学结合的高职会计专业人才培养模式有效实施的对策研究

会计人才培养模式的改革和创新是提高高职会计人才培养质量的重要途径。以南通纺织职业技术学院会计专业为例,对高职会计人才培养模式进行探索,确立"校企共育、三环相扣、课证融通"的工学结合会计人才培养模式,通过重构高职会计专业核心课程体系等步骤培养高素质技能型高职会计人才。     

Analytics in empirical/archival financial accounting research

In this article, we describe various analytics in empirical/archival financial accounting research. We focus the discussion on research questions that are central to accounting research, analytics used to test hypotheses, and evidence. We also describe voice and text analysis, which is generating interesting new datasets and hypothesis tests, offering promising potential for future studies. Our study seeks to (1) inform business professionals about state-of-the-art analytics in accounting research and (2) trigger academics to pursue creative new research opportunities.     

金融支撑体系对我国物联网产业发展的作用——基于我国物联网上市企业的实证分析

界定了金融支撑体系的内涵及其构成,阐述了国内外物联网产业发展现状,从理论层面分析了财政税收、商业银行、创业投资和资本市场对中国物联网产业发展的影响,并提出相关研究假设。以2010—2012年中国46家物联网上市企业的数据为基础,建立面板数据混合回归模型,实证分析不同金融支持方式对物联网上市企业绩效的影响。研究发现:留存收益、财税、股权和创业投资4种金融支持方式与物联网上市企业的绩效显著正相关;商业银行信贷支持与物联网上市企业绩效正相关但不显著,说明信贷资金利用的有效性有待加强。最后提出完善金融支撑体系以促进中国物联网产业发展的对策建议。     

基于经济增加值的企业全面预算管理研究

基于经济增加值的企业全面预算管理是以价值创造为战略导向,以经济增加值为核心业绩指标的一种高效预算管理方法。本文将考虑资金机会成本的经济增加值作为核心业绩指标贯穿于全面预算管理的全过程,提出了基于经济增加值的企业全面预算管理方法。在介绍经济增加值由来和内涵的基础上,提出了全面预算管理基本框架,对全面预算管理体系的构建进行了阐述。按照全面预算管理框架结构,将经济增加值这一核心业绩指标导入全面预算管理的全过程,依次就EVA预算编制方法、EVA预算执行、预算差异分析和预算考评激励四个预算管理环节的具体构建程序和方法进行了探讨,并以一般企业的一般情况为蓝本,为企业基于经济增加值的全面预算管理体系的建立提供了方向和建议。     

会计专业“校介企‘1+1+1’工学结合人才培养模式”

人才培养模式改革是会计专业教育的迫切要求,社会对高职人才的专业需求和学历需求是高职会计教育改革的驱动力。构建新的人才培养模式是实现高职会计教育目标的基础和前提。     

一种最大分类间隔SVDD的多类文本分类算法

文本分类是信息检索和文本挖掘的关键技术之一。提出了一种基于支持向量数据描述(SVDD)的多类文本分类算法,用支持向量描述训练求得包围各类样本的最小超球体,并使得分类间隔最大化,在测试阶段,引入基于核空间k-近邻平均距离的判别准则,判断样本所属类别。实验结果表明,该方法具有很好的泛化能力和很好的时间性能。