完善外币汇兑损益会计与税务处理规范的思考

随着美国次贷危机演变成全球性金融危机，全球金融市场发生了剧烈动荡，各种货币之间的比价（汇率）出现了较大幅度的升值或贬值，尤以澳元兑美元汇率变化为剧。对部分持有澳元资产或承担澳元负债的中国公司而言，汇率剧烈波动对企业业绩的影响，如按现行企业会计准则和企业所得税法的规定进行处理，将直接影响企业财务状况和经营成果的稳定，导致企业所得税收征不合理的情况发生。必须针对汇率剧烈波动对企业业绩影响的特殊情况，完善企业会计准则和修改完善企业所得税征收的实施细则。     

Cervical cancer prevention in Morocco: a model-based cost-effectiveness analysis

Abstract

Objective: Cervical cancer is a huge public health issue in Morocco which represents the second most frequent and fatal cancer among women. Countries that have not yet introduced the HPV vaccine could benefit greatly, but before implementation it is necessary to perform country-specific economic assessments that include current screening practices.

Methods: A Markov model was developed to simulate the natural history of HPV and cervical cancer so as to calculate the long-term health benefits and costs of HPV vaccination and current screening by visual inspection with acetic acid (VIA). Starting from a previous transition probability matrix used for a model from Spain, the present model was calibrated to cervical cancer incidence from Morocco. Cost survey data was used to estimate the cost of screening and clinical procedures from the public healthcare perspective. Incremental cost-effectiveness ratios were calculated as 2018US$ per additional year of life saved (YLS) and both costs and health outcomes were discounted at 3%.

Results: The expected reduction in lifetime risk of cervical cancer for current screening would be 14% at a cost of US$551/YLS compared with no intervention, assuming VIA every 3 years in women aged 30–49 at 10% coverage. HPV vaccination of pre-adolescent girls at 70% coverage would reduce the lifetime risk of cervical cancer by 62% at a cost of US$1,150/YLS, compared with no intervention. When implementing HPV vaccination in combination with current screening, vaccination would be dominated, and the combined strategy would provide a 69% reduction at a cost of US$2,843/YLS, compared with screening alone. Current screening would be dominated by vaccination when screening coverage is higher than 15%, whereas the combined strategy rapidly exceeds US$4,000/YLS.

Conclusions: HPV vaccination could be highly effective and cost-effective in Morocco. Current screening would be good value for money compared with no intervention, but scaling-up screening coverage would make it inefficient compared with vaccination.     

入世需要国民待遇立法

入世对我国有关国民待遇的法制制度提出了立、改、废之要求。文章具体从WTO国民待遇原则的要求、国民待遇需要先行存在反垄断立法、国民待遇需要外资准入立法、国民待遇需要外资产业政策更新的立法跟进四个方面展开实证论述。     

纳米TiO_2的表面处理方法及改性效果表征

分析了纳米 TiO_2 的团聚与分散机理 ,介绍了纳米 Ti O_2 的表面处理方法及表面处理效果的表征方法。     

顺酐国内外生产现状与发展趋势

世界顺酐工业正由苯法合成向正丁烷法合成转变，正丁烷法的生产能力已占顺酐总生产能力的80%，我国顺酐消费需求发展迅速，生产工艺仍以苯法为主，我国应立足于苯法生产，并做好向正丁烷法转变的技术准备，不断改进工艺淘汰小规模不经济顺酐装置，增强竞争能力。     

活性炭负载对甲苯磺酸催化合成三醋酸甘油酯工艺条件研究

以丙三醇、冰醋酸为原料,活性炭负载对甲苯磺酸为催化剂,催化合成三醋酸甘油酯。考察了催化剂中w(对甲苯磺酸)、催化剂用量、醇酸比、酯化时间等因素对反应的影响。发现上述因素均对三醋酸甘油酯的收率有显著影响,且都存在较优值。催化剂在该反应中有良好的催化活性。优选的反应条件是:催化剂中w(对甲苯磺酸)为36%,w(催化剂)为1.8%,n(丙三醇)∶n(冰醋酸)=1∶4,酯化时间为4 h。在此条件下,三醋酸甘油酯收率可达92%。     

粉煤灰在印染废水处理中的应用研究

粉煤灰的特殊结构决定了其良好的吸附性能,因而对印染废水有较好的处理效果。对粉煤灰进行物理化学改性,研究高效复合粉煤灰混凝剂,将粉煤灰与其他物质组合处理印染废水,并解决饱和灰的最终处置问题,是提高粉煤灰利用价值的有效途径。     

Cost-effectiveness of subdermal implantable buprenorphine versus sublingual buprenorphine to treat opioid use disorder

Aims: Subdermal implantable buprenorphine (BSI) was recently approved to treat opioid use disorder (OUD) in clinically-stable adults. In the pivotal clinical trial, BSI was associated with a higher proportion of completely-abstinent patients (85.7% vs 71.9%; p?=?.03) vs sublingual buprenorphine (SL-BPN). Elsewhere, relapse to illicit drug use is associated with diminished treatment outcomes and increased costs. This study evaluated the cost-effectiveness of BSI vs SL-BPN from a US societal perspective.

Methods: A Markov model simulated BSI and SL-BPN cohorts (clinically-stable adults) transiting through four mutually-exclusive health states for 12 months. Cohorts accumulated direct medical costs from drug acquisition/administration; treatment-diversion/abuse; newly-acquired hepatitis-C; emergency room, hospital, and rehabilitation services; and pediatric poisonings. Non-medical costs of criminality, lost wages/work-productivity, and out-of-pocket expenses were also included. Transition probabilities to a relapsed state were derived from the aforementioned trial. Other transition probabilities, costs, and health-state utilities were derived from observational studies and adjusted for trial characteristics. Outcomes included incremental cost per quality-adjusted-life-year (QALY) gained and incremental net-monetary-benefit (INMB). Uncertainty was assessed by univariate and probabilistic sensitivity analysis (PSA).

Results: BSI was associated with lower total costs (?$4,386), more QALYs (+0.031), and favorable INMB at all willingness-to-pay (WTP) thresholds considered. Higher drug acquisition costs for BSI (+$6,492) were outpaced, primarily by reductions in emergency room/hospital utilization (?$8,040) and criminality (?$1,212). BSI was cost-effective in 89% of PSA model replicates, and had a significantly higher NMB at $50,000/QALY ($20,783 vs $15,007; p?Conclusions: BSI was preferred over SL-BPN from a health-economic perspective for treatment of OUD in clinically-stable adults. These findings should be interpreted carefully, due to some relationships having been modeled from inputs derived from multiple sources, and would benefit from comparison with outcomes from studies that employ administrative claims data or a naturalistic comparative design.     

铍青铜的热处理工艺应用研究

本文分析了电子产品中使用的铍青铜材料出现的几种问题，通过对铍青铜热处理工艺的研究，找到了解决问题的方法。     

Extending the scope of hotel client reactions to employee injustice: Hotel employer reviews on the Internet

Third-party literature is concerned about the way others perceive what happens in organizations. When dealing with the perceived justice of the employer-employee relationship, it has mainly adopted an on-site approach. The scarce research focusing on the consequences of perceived justice for client variables in hotels has shown that it can impact client loyalty. In this study, we adopt an on-line view, and we analyze how the comments posted by hotel employees on the Internet about their work conditions influence guest perceptions. This topic is relevant because it is well known that clients’ perceptions influence client satisfaction, WOM and revisit intentions. Through an experiment based on real hotel employer reviews, results confirm that these comments have an impact on the organizational image dimension of service quality, hotel clients’ satisfaction, WOM, and revisit intentions. Thus, as occurs with client eWOM, hotel managers should be aware of these comments and manage them appropriately.