The cost of diabetes and obesity in Australia

Aims: To assess and compare the direct healthcare and non-healthcare costs and government subsidies by body weight and diabetes status.

Methods: The Australian Diabetes, Obesity and Lifestyle study collected health service utilization and health-related expenditure data at the 2011–2012 follow-up surveys. Costing data were available for 4,409 participants. Unit costs for 2016–2017 were used where available or were otherwise inflated to 2016–2017 dollars. Age- and sex-adjusted costs per person were estimated using generalized linear models.

Results: The annual total direct cost ranged from $1,998 per person with normal weight to $2,501 per person with obesity in participants without diabetes. For those with diabetes, total direct costs were $2,353 per person with normal weight, $3,263 per person with overweight, and $3,131 per person with obesity. Additional expenditure as government subsidies ranged from $5,649 per person with normal weight and no diabetes to $8,085 per person with overweight and diabetes. In general, direct costs and government subsidies were higher for overweight and obesity compared to normal weight, regardless of diabetes status, but were more noticeable in the diabetes sub-group. The annual total excess cost compared with normal weight people without diabetes was 26% for obesity alone and 46% for those with obesity and diabetes.

Limitations: Participants included in this study represented a healthier cohort than the Australian population. The relatively small sample of people with both obesity and diabetes prevented a more detailed analysis by obesity class.

Conclusion: Overweight and obesity are associated with increased costs, which are further increased in individuals who also have diabetes. Interventions to prevent overweight and obesity or reduce weight in people who are overweight or obese, and prevent diabetes, should reduce the financial burden.     

基于六西格玛方法的供应链管理下财务流程优化设计

本文就财务流程的优化设计进行探讨,提出了供应链环境下财务流程优化设计的思路,并给出了基于精益思想和六西格玛技术的流程优化设计方法。     

特殊条件下客运站工程施工组织设计

施工组织设计能有效地把施工生产合理地组织起来,使工程的设计和施工、技术和经济、前方和后方有机结合起来,它有着重要的指导作用。文章以该车站工程的施工环境、特殊条件为基础,对施工组织设计进行深入研究,并结合实际工程概况制定了有效的解决措施;该工程又将"四新"技术切实有效地融入了施工组织设计中,从而保证了建设项目优质、高产、经济和安全。     

煤炭企业发行碳债券可行性研究——以某大型一体化经营煤企为例

煤市的持续低迷给煤企转型升级发展带来资金压力,筹集低成本资金成为煤企共同夙求,今年国内首单成功发行的碳债券,正是为绿色转型发展的煤企打开了一条全新的融资思路和渠道,研究碳债券的发行机制和复制推广效应成为重要而有意义的事情。通过对碳资产、碳交易市场,以及碳债券浮动利率形成机制、碳交易价格设定机制等关键环节的全面摸底,以某大型国有煤炭企业为例,分析了碳债券发行的成本收益测算、风险评估、发行流程等问题,并据此给出发行建议,对于启发煤企以碳债券为起点,积累碳资产收益转化经验,推动集团实现碳资产经济收益与社会引领示范效益,具有参考意义。     

多种创新方法集成与应用研究

本文深入研究了创新方法内涵，对各种创新方法进行系统梳理与分类，在产品生命周期全过程各个创新要素和创新内容进行选择、整合和优化基础上，利用复杂适应系统理论，建立多种创新方法集成与应用系统，在产品创新的整个过程中形成模块儿化的互补优势，使新产品较以往来说功能上呈现倍增，并适应进化规律，从根源上促进创新的发展。     

A Moral Cleansing Process: How and When Does Unethical Pro-organizational Behavior Increase Prohibitive and Promotive Voice

Journal of Business Ethics - In this study, we draw on moral cleansing theory to investigate the consequence of unethical pro-organizational behavior (UPB) from the perspective of the actors....     

The effects of slack resource of R&D professionals on firm performance: evidence from traditional manufacturing firms in an emerging economy

Abstract

As an important component of organizational human resource slack (HR slack), the slack of research-and-development (R&D) professionals has been studied by several authors. However, it remains unclear whether and how this small component of general HR slack, i.e. the slack of research-and-development professionals (RHR slack), may affect overall firm performance in an emerging economy without much R&D tradition or pro-R&D institutions. Based on two organizational theories, i.e. institutional theory and the resource-based view of the firm (RBV), we propose competing hypotheses on the relationship between RHR slack and firms’ accounting performance. We also examine whether the relationship between RHR slack and firm performance should be linear or curvilinear. Finally, we also test the relationship between RHR slack and other dimensions of firm performance. Several interesting findings have been obtained. For instance, neither the perspective based on institutional theory nor that based on RBV can fully predict all types of RHR slack-performance relationships, be these relationships linear or curvilinear.     

测绘项目应注意安全生产

随着国家经济建设的快速发展,测绘作为各建设项目的基础工作越发重要,因为从业门槛较低和从业人员队伍庞大,所以测绘安全生产显得尤为重要,如何进行安全生产管理,值得每个从业人员深思。     

浅谈独立学院教学秘书队伍建设

独立学院教学秘书是教学管理中最基层的实施者,其工作质量直接影响着整个学院的教学管理水平,本文结合独立学院教学秘书队伍的现状提出了有针对性的建议。     

Government Regulation,Corporate Board,and Firm Value: Evidence from China

This paper investigates the determinants of board composition and its consequences on firm value in China by focusing on the impact of ultimate owner type and financial needs under the institution environment with government intervention and weak investor protection. We find that State‐Owned Enterprises (SOEs) are more likely to choose politically connected directors without professional backgrounds, but non‐SOEs are more likely to have independent directors, or politically connected directors with professional business backgrounds. Appointment of independent directors has no effect on firm value. Due to weak legal investor protection in China, a dominant shareholder can easily remove independent directors, as there is no mature market for directors. Politically connected directors without professional business backgrounds are negatively associated with a firm's value. Although such directors can help a company establish relationships with the government, their firms may suffer due to inferior professionalism.