电子商务环境下网络审计面临的问题及解决对策

随着电子商务的迅速发展和广泛应用,电子商务环境下的网络审计面临许多问题。本文分析了电子商务的网络环境对传统审计的影响和目前我国网络审计存在的问题,并给出了相应的解决对策。     

浅议我校内部审计的现状及对策

本文根据我校改革和发展的新形势,在分析内部审计工作实际情况的基础上,紧紧抓住学校改革建设的一些重点和热点问题,明确提出了今后内审工作的重点,并就如何搞好各项审计提高审计成效,分别进行了阐述。     

会计信息系统审计中内部控制评价的步骤

会计信息系统审计在我国还处于起步阶段，充分认识会计信息系统内部控制，按部就班地做好内部控制评价工作，对有效开展审计工作具有重要的现实意义。本文从实务操作角度，分七个步骤，探讨了如何评价会计信息系统内部控制。     

内部审计在公司治理中的效用评价及其发展趋势

企业内部审计的独立性问题一直是困扰我国公司治理有效性的难题.通过内部控制在公司治理风险和控制中的作用研究,与公司治理的有关理论相结合,寻求两者的共赢区间,以扩大公司治理的有效空间,提高内部审计的效用.     

电气化建设对农村居民生活消费的影响分析——以浙江省为例

电气化作为新农村建设的动力,改善了农村的消费环境,在一定程度上促进了农村居民家庭设备、用品特别是主要耐用消费品的消费,但影响的持续性不高,因此要激活农村的消费市场,除加大农村生活基础设施投入力度,完善农村消费环境外,还应在提高农民收入等方面加大对农民的支持力度。     

高校财务审核刍议

原始凭证是反映经济业务最基本的依据。对其进行审核是会计核算工作的重要组成部分,也是高校财务管理工作的基础。文中针对高校财务审核的内容,分析了高校财务审核监督的现实状况及其原因,并提出了加强审核监督职能的建议。     

科学发展观视角下的审计责任

审计树立什么样的责任观对审计积极发挥建设性的作用,进而对构建社会主义和谐社会和落实科学发展观具有重要的理论意义和现实价值。审计责任观是科学发展观在审计层面的具体体现和实践;审计责任有助于更好地实现审计的目标;审计承担社会责任应该从被动而为转向战略导向;审计承担社会责任既要重视外部环境的建设,也要注重审计责任自身标准的制定和审计责任内化机制的建立与强化。     

Anxiety disorders,major depressive disorder and the dynamic relationship between these conditions: treatment patterns and cost analysis

Abstract

Objective: To determine the treatment pattern and impact on healthcare costs of anxiety disorders and major depressive disorder (MDD), and influence of their concomitance and subsequence.

Methods: A retrospective cohort study was conducted using a US reimbursement claims database. Adult patients with an incident diagnosis of anxiety or MDD (index date) were included. Their sociodemographic data, diagnoses, healthcare resource use and associated costs were collected over the 6 months preceding and 12 months following index date.

Results: A total of 599,624 patients were identified and included. Patients with phobia or post-traumatic stress disorder had the highest 12-month costs ($8,442 and $8,383, respectively). Patients with social anxiety disorder had the lowest costs ($3,772); generalized anxiety disorder ($6,472) incurred costs similar to MDD ($7,170). Costs were substantially increased with emergence of anxiety during follow-up in MDD patients ($10,031) or emergence of MDD in anxiety patients ($9,387). This was not observed in patients with both anxiety and MDD at index date ($6,148).

Conclusion: This study confirms the high burden of costs of anxiety, which were within the same range as MDD. Interestingly, the emergence of anxiety or MDD in the year following a first diagnosis of MDD or anxiety, respectively, increased costs substantially. Major limitations were short follow-up and lack of absenteeism costs.