利用EVA-ABC模型评价供应链的运作绩效

随着经济全球化,出现了新的市场竞争主体--供应链.供应链的运作绩效评价是一个复杂而困难的任务,不仅要协调各企业内部各部门,也要平衡供应链上各企业的经营行为.利用EVA-ABC模型可以评价跨企业和整个供应链的绩效,并能最优化和协调整个供应链的作业绩效.     

“思想道德修养与法律基础”课和中学政治课教学衔接的对策

目前,"思想道德修养与法律基础"课教学实效性比较低的原因是多方面的,其中比较重要的原因是没有搞好与中学政治课教学的衔接,本文诣在探讨搞好"基础"课和中学政治课教学衔接的对策。     

Potential Spatial Labor and Human Capital Mobility in China: Evidence from College Admissions Under the National College Entrance Examination System

Abstract:

Higher education in China plays an important role in promoting labor and human capital mobility. In this paper, I empirically address the issue of regional disparities, college admissions under the National College Entrance Examination (CEE) system, and potential interregional labor and human capital mobility in China. The results show that examinees from western provinces have a strong preference for coastal universities, compared with examinees from central provinces. College admissions in China then seem to have a stronger effect on potential labor and human capital movement from the western to the coastal regions than from the central to the coastal regions.     

浅谈BSC—ABC集成物流成本管理

随着企业对物流成本日益重视,成本作业法被越来越多的用于物流成本核算上,但仍有不足。文章针对其不足,在战略导向思想基础上,分析了BSC和ABC的特点,提出了BSC-ABC物流成本管理模式。     

Cost effectiveness of tiotropium for chronic obstructive pulmonary disease: a systematic review of the evidence

Abstract

Background:

Tiotropium has been shown to reduce exacerbations and improve quality of life for patients with chronic obstructive pulmonary disease (COPD), a lung disease characterized by a persistent and progressive airflow limitation.

Objectives:

To present a systematic literature review of the cost effectiveness of treatment with tiotropium compared with other currently used treatments for COPD.

Methods:

A systematic search was performed via PubMed, the Cochrane database, and EMBASE from 2002 to 2009. Methods and results by study design and by country were compared.

Results:

Seventeen studies were included in the review. Study designs were characterized as follows: modeling based on clinical trial data, and empirical analysis based on either clinical trial or observational data. Comparing monotherapy regimens (12 studies), all study designs found that treatment with tiotropium was associated with lower costs for hospitalisation and other non-drug services. Total costs, including the costs of maintenance drugs, were lower with tiotropium in some, but not all, of the studies. Tiotropium was shown to be cost effective based on commonly accepted benchmark values. Limitations of the review included the wide variety of outcome measures used in different studies, the limited number of observational database studies for monotherapy, and limited data for combination therapy regimens.

Conclusions:

The main conclusions of the economic evaluations derived from clinical trial data at the time of product approval and from later observational data reflecting clinical use are similar: use of tiotropium monotherapy is associated with lower hospital and other non-drug costs and better health outcomes and is either cost saving or cost effective compared with other maintenance monotherapies.     

基于作业成本法的北京市公交车运营成本测算研究

北京公交的运营成本过高是北京市公交发展中的一个比较突出的问题,而且目前北京公交缺乏科学、精确的运营成本测算方法与体系。为解决相关问题,应该结合国内外相关研究与调研资料对北京市公交运营成本的构成体系进行确定与分析,并运用作业成本法对北京市公交运营成本展开测算研究。     

收购方为什么要在兼并交易中雇用投资银行

本文考察了当兼并交易具有哪些特征时,收购方公司更可能会在兼并交易中雇用投资银行作为其兼并交易的财务顾问。研究结果表明,在下列情况下,收购方公司更有可能雇用投资银行作为其兼并交易的财务顾问：兼并交易较复杂,收购方公司的兼并交易经验不足,收购方公司仅收购目标公司部分资产或股权,兼并交易价格较高,兼并交易为敌意收购,收购方公司在金融行业运营,目标公司在很多行业经营。     

会计学专业课程建设和“五化三结合”教学模式的构建

根据广东省江门市五邑地区的经济特点以及会计人才的需求情况，探索了我校会计学专业课程平台体系的构成并在此基础上，从系统的观点出发，构建了“五化三结合”的专业人才培养模式。     

业权实现与交易成本——以《物权法》为视角

本文从《物权法》所设定的商品房住宅小区业主委员会的权益出发,通过对业主权利实现成本的诸方面分析,提出了业权实现中制度安排的调整设想。