完善医院财务核算提高经济管理意识

医院财务部门受传统观念和体制的影响与束缚,只偏重于日常经济业务的记账、算账和报账,经济管理意识相对淡漠。提高医院财务部门的经济管理意识,应转变财务部门的职能,建立与医院业务活动相适应的成本核算方法和体系,规范财务工作,提高财务人员的素质和财务部门的管理水平。     

共产党员要增强党的意识

党的意识是执政党带有根本性的问题。党的意识首先是角色意识，还包括信党、爱党、忧党意识和公仆意识、执政意识等。共产党员要牢固树立党的意识，认真履行党员职责，充分发挥先锋作用。     

Flypaper Effect and Sluggishness: Evidence from Regional Health Expenditure in Italy

In Italy, public expenditure reduction is achieved through a revision of social security and health care programs. In particular, public health expenditure control has been implemented through a reform that imposes more stringent budget rules to local governments and a considerable reduction in grants-in-aid from the central government. This paper investigates empirically whether the response to this decrease in categorical lump-sum grants from the central to local governments results in an asymmetric response to intergovernmental grants. Hard budget and soft budget constraint hypotheses are estimated by using a sample of cross-sectional and time observations covering the 20 Italian regions over the period 1989–1993. The main finding is the existence of a standard and a super flypaper effect in both models. The introduction of the soft-budget constraint hypothesis results in a stronger effect of grants and a lower response of own resources which shows that local governments prefer to incur some deficit instead of reducing health care expenditure.     

技术服务企业实施QHSE管理体系的探讨

QHSE管理体系是质量、健康、安全、环境为一体的管理模式。该管理体系的建立使企业内的职责和权限更明确、清晰．为企业节省了大量的审核时间及审核经费，为企业带来了经济效益。结合企业管理现状，通过对管理体系的具体分析．提出企业实施QHSE管理体系的几点建议。     

我国二元经济与二元意识互动性分析

我国经济的二元性决定社会意识的二元性,两者之间具有互动性的关系。伴随着二元经济向完全现代经 济转化。二元意识也向完全现代意识发展。但在转化过程中,社会意识,尤其是传统意识,或者成为我国经济发展 的障碍性因素;或者渗透到经济运行中,使我国经济的运行具有了某些来自传统意识的特性。     

非遗烹饪技艺创新融合促进传统饮食健康化

中国烹饪技术源远流长,技艺精湛,众多食品烹饪技法均为非物质文化遗产.对传统的非物质文化遗产烹饪技艺进行创新融合,既能达到保健、养生的目的,又能很好的传承中国的非物质文化遗产,值得深入研究和实践.根据笔者多年的研究和实践,众多非遗烹饪技艺需要创新以便适应现代人们的饮食需求.比如在非遗烹饪技法中,腌制带来的高钠摄入可以通过...     

Risk‐Coping Measures against Health Shocks during the Process of Penetration of Health Insurance in Vietnam

Does the recent introduction of public health insurance influence households' risk‐coping measures in developing countries? This study investigates risk‐coping measures for health shocks using a Living Standard Measurement Survey in Vietnam where universal health coverage is aimed to be achieved. The estimated results suggest that precautionary savings are the main form of assets in poor households. Health insurance seems to be used by people in poor health, which indicates that the problem of adverse selection exits. Importantly, get well gifts in the form of money play a significant role in helping households cope with health shocks. A traditional informal insurance system still exists in close Vietnamese communities.     

马铃薯保健面包制备工艺优化及品质分析

以马铃薯雪花全粉、鸡油菌多糖溶液、高筋面粉为主要原料制备马铃薯保健面包,优化了马铃薯保健面包的制备工艺条件,并以普通马铃薯面包为对照,分析了二者质构参数、保水性、膳食纤维和蛋白质含量的差异.结果表明,马铃薯保健面包的最佳工艺条件为鸡油菌多糖溶液添加量15％,发酵时间2.0 h,烘烤温度200℃,烘烤时间21 min;马...     

论企业自主创新意识的培养

首先介绍了自主创新意识的内涵,其次简要说明了企业培养自主创新意识的必要性,最后论述了企业培养自主创新意识的两大机制:动力机制和约束机制。     

共同富裕目标下互联网可及性对健康支出的影响研究

运用两部分模型、倾向得分匹配等方法,依据CFPS数据库中成人与家庭数据匹配及分类处理,考量共同富裕进程中互联网可及性对潜在因病返贫风险的阻断效应。结果显示,互联网可及性引致健康支出绝对量增加,但灾难性健康支出发生率显著降低,对潜在因病返贫风险具有一定的阻断效应。异质性分析显示,互联网使用对农村居民、低收入群体的健康支出影响较大。鉴于此,应加大互联网基础设施建设力度,引导农村居民、低收入群体更有效地利用医疗资源,阻断其潜在因病返贫风险。