我国现行预算法存在的问题及其完善

我国现行预算法在已过16年的实施过程中已经逐渐出现了诸多缺陷与漏洞,迫切需要进行修改与完善。通过分析预算法在编制、执行与监督三方面存在的不足,提出了预算法修改的基本思路以及修改与完善建议。     

内部控制的有效性影响审计收费吗?——来自中国资本市场的经验证据

研究内部控制对审计收费的影响不但可以了解企业内部控制规范实施的经济后果与技术问题,还可以考察06版审计准则的实施情况。研究发现,内部控制质量与审计收费存在非显著的负相关关系,事务所在打折执行风险导向审计。培养企业对内部控制的内生性需求、建立适应中国国情的内部控制体系刻不容缓。     

增强高校“两课”教学实效性的对策思考

当前,高校＂两课＂教学失效现象日益凸显。针对＂两课＂教学现状,应探究其失效原因,秉承教育观念和教学思想不断改革与创新的精神,提出进一步改进高校＂两课＂教学的有力措施,以增强高校＂两课＂教学的实效性,使其真正发挥出应有的教育功能。     

“理实一体化”教学方法与在数控加工专业的结合

以数控专业教学改革实施为例,阐述"理实一体化"教学模式的内涵、实施要求及所取得的成果,并反思"理实一体化"教学模式的作用及对学校、教师的更高要求。     

安徽省水利投入有效性分析

介绍DEA模型的相关理论基础,并应用DEA模型分析水利投入的有效性。以安徽省为例,应用DEA模型分析水利投入对经济增长的拉动作用。结果表明,安徽省水利行业规模效益基本上处于不变或递减状态;一半左右年份的效率达到了投入产出的最好效果,另一半左右年份的投入产出效率趋于DEA有效。     

提高我国扶贫开发效益的对策研究

本文从贫困识别、扶贫项目选择、扶贫资源投入整合、公共供给等方面对我国扶贫开发工作进行分析,提出可操作的对策,旨在提高扶贫开发效益,有效改善贫困群体民生。     

机制设计中的履约理论研究综述

显示原理和履约理论是机制设计理论中的两大基石。履约理论把社会选择规则和博弈论联系起来，确保计划者预设的社会目标可以实现。马斯金首先提出了纳什履约理论的充分必要条件，即马斯金单调性和无否决权，随后其他学者提出了其它均衡策略的履约条件。文章论述了履约理论的产生背景和过程，分析了完全信息和不完全信息两种情形下不同的均衡策略履约条件及其精炼，并讨论了履约理论的局限性和未来的研究方向。     

A case study of exploiting enterprise resource planning requirements

The requirements engineering (RE) processes have become a key to conceptualising corporate-wide integrated solutions based on packaged enterprise resource planning (ERP) software. The RE literature has mainly focused on procuring the most suitable ERP package. Little is known about how an organisation exploits the chosen ERP RE model to frame the business application development. This article reports an exploratory case study of a key tenet of ERP RE adoption, namely that aligning business applications to the packaged RE model leads to integral practices and economic development. The case study analysed a series interrelated pilot projects developed for a business division of a large IT manufacturing and service company, using Oracle's appl1ication implementation method (AIM). The study indicated that AIM RE improved team collaboration and project management experience, but needed to make hidden assumptions explicit to support data visibility and integrity. Our study can direct researchers towards rigorous empirical evaluations of ERP RE adoption, collect experiences and lessons learned for practitioners, and help generate more effective and mature processes when exploiting ERP RE methods.     

Cost-utility of exenatide once weekly compared with insulin glargine in patients with type 2 diabetes in the UK

Abstract

Objective:

To compare the cost-utility of exenatide once weekly (EQW) and insulin glargine in patients with type 2 diabetes in the United Kingdom (UK).

Research design and methods:

The IMS CORE Diabetes Model was used to project clinical and economic outcomes for patients with type 2 diabetes treated with EQW or insulin glargine. Treatment effects and patient baseline characteristics (mean age: 58 years, mean glycohaemoglobin: 8.3%) were taken from the DURATION-3 study. Unit costs and health state utility values were derived from published sources. As the price of EQW is not yet known, the prices of two currently available glucagon-like peptide-1 products were used as benchmarks. To reflect diabetes progression, patients started on EQW switched to insulin glargine after 5 years. The analysis was conducted from the perspective of the UK National Health Service over a time horizon of 50 years with costs and outcomes discounted at 3.5%. Sensitivity analyses explored the impact of changes in input data and assumptions and investigated the cost utility of EQW in specific body mass index (BMI) subgroups.

Main outcome measures:

Incremental cost-effectiveness ratio (ICER) for EQW compared with insulin glargine.

Results:

At a price equivalent to liraglutide 1.2?mg, EQW was more effective and more costly than insulin glargine, with a base case ICER of £10,597 per quality-adjusted life-year (QALY) gained. EQW was associated with an increased time to development of any diabetes-related complication of 0.21 years, compared with insulin glargine. Three BMI subgroups investigated (<30, 30–35 and >35?kg/m²) reported ICERs for EQW compared with insulin glargine ranging from £9425 to £12,956 per QALY gained.

Conclusions:

At the prices investigated, the cost per QALY gained for EQW when compared with insulin glargine in type 2 diabetes in the UK setting, was within the range normally considered cost effective by NICE. Cost effectiveness in practice will depend on the final price of EQW and the extent to which benefits observed in short-term randomised trials are replicated in long-term use.