Advanced technology is sometimes more compatible with non-industrialized cultures than with industrialized cultures

It is a fallacy that in non-industrialized countries labour-intensive methods must be used instead of technology-intensive methods. This fallacy is based on outmoded assumptions regarding wage, labour skills, production infrastructure and market needs Examples of cases where these assumptions do not hold are given, and alternative practices are explained.     

解读"实质重于形式原则"

针对实质重于形式原则首次在我国《企业会计制度》中提出，本文阐述了该原则的深刻内涵及现实意义，分析了该原则在《企业会计制度》中的具体运用，同时指出实质重于形式原则的准确把握，有赖于会计人员的职业判断能力的提高。     

Bambuterol is a more cost-effective treatment strategy than salmeterol in asthmatic patients with nocturnal symptoms

Summary

We aimed to compare the cost-effectiveness of oral bambuterol (Bambec®) 20?mg once daily with that of salmeterol (Serevent®) via pressurised metered dose inhaler (pMDI) 50?µg twice daily for treatment of asthma patients with nocturnal symptoms. One hundred and twenty six patients aged 18-70 years and using inhaled corticosteroids at a constant daily dose and with forced expiratory volume in one second (FEV1) 40-85% of predicted normal value, were included in this double-blind, randomised, parallel-group study (two weeks' run-in, six weeks' treatment) in the United Kingdom, Italy and Norway. During run-in, they had to have a nocturnal awakening or early awakening due to asthma symptoms that required rescue medication at least once during a two-week run-in period, and a > 15% fall in overnight peak expiratory flow (PEF) on at least three out of the last seven days. Morning and evening PEF were measured and tremor was scored. The effectiveness variables in the cost-minimisation analysis were symptom-free days and number of nights with no awakenings. Costs for both study and rescue medication were calculated.

There were no statistically significant differences between bambuterol and salmeterol regarding morning and evening PEF (change from baseline), tremor, and the effectiveness variables. Mean number of symptom-free days was 25% vs. 20% and mean number of nights with no awakenings was 69% vs. 77% in the bambuterol and salmeterol groups, respectively. However treatment costs (study plus rescue medication) were lower during bambuterol treatment in all three countries. The per patient cost savings would be 47% in the UK, 27% in Italy and 40% in Norway if a patient changes from salmeterol to bambuterol. The conclusion is that the once-daily treatment with bambuterol is more cost-effective than the twice-daily treatment with salmeterol in asthma patients with nocturnal symptoms.     

Risk sensitivity in bargaining with more than two participants

In two-person bargaining over riskless outcomes where the outcome is chosen according to the Nash solution or the Kalai-Smorodinsky solution, an increase in a player's risk aversion is to the advantage of the opponent. It is shown in this note that for the n-person Nash solution, an increase in risk aversion is to the player's own disadvantage but needs not be advantageous to all the opponents. For the n-person Kalai-Smorodinsky solution, the increase is to the player's own disadvantage and to the advantage of all the opponents.     

Spatial Cournot competition in a circular city with more than two dispatches

This paper investigates spatial Cournot competition in a circular city, where the maximal service range of a vehicle is less than half of the perimeter, and a firm needs to initiate more than two dispatches to serve the whole market. We examine a multi‐stage game of location and transportation mode choices, and the subsequent quantity competition between duopoly firms. The findings reveal that non‐maximum dispersion is the unique location equilibrium when duopoly firms deliver products in different transportation modes or when the transportation mode decisions are made endogenously and the fixed cost of a transportation instrument is relatively high.     

Right anterior thoracotomy aortic valve replacement is associated with less cost than sternotomy-based approaches: a multi-institution analysis of ‘real world’ data

Background:

Large institutional analyses demonstrating outcomes of right anterior mini-thoracotomy (RAT) for isolated aortic valve replacement (isoAVR) do not exist. In this study, a group of cardiac surgeons who routinely perform minimally invasive isoAVR analyzed a cross-section of US hospital records in order to analyze outcomes of RAT as compared to sternotomy.

Methods:

The Premier database was queried from 2007–2011 for clinical and cost data for patients undergoing isoAVR. This de-identified database contains billing, hospital cost, and coding data from >600 US facilities with information from >25 million inpatient discharges. Expert rules were developed to identify patients with RAT and those with any sternal incision (aStern). Propensity matching created groups adjusted for patient differences. The impact of surgical approach on outcomes and costs was modeled using regression analysis and, where indicated, adjusting for hospital size and geographical differences.

Results:

AVR was performed in 27,051 patients. Analysis identified isoAVR by RAT (n?=?1572) and by aStern (n?=?3962). Propensity matching created two groups of 921 patients. RAT was more likely performed in southern hospitals (63% vs 36%; p?p?p?p?p?Conclusions:

Outcomes analyses can be performed from hospital administrative collective databases. This real world analysis demonstrates comparable outcomes and less cost and ICU time with RAT for AVR.     

Discuss"when facing the Terrorism,the courts,no less than the elected branches of government,are driven by fear and panic.It is na?ve to expect the courts to protect individual liberty when the much more important of security is at stake."

Introduction:In recent years,the terrorism has been destroying many places of world.No one knows what it is the next terrorism activity and where it will happen.The governments and the army have been guarding any time,because the damage caused by terrorism is very hrse,not only the social economy,hut also the stabilizadon of country,the order of country,civil liberty and the individual life.