论税收依据

以往评鉴税收依据的学说都存在一定缺陷。应从考察组织存在的必要性和国家起源入手，建立以国家类型、国家与公民关系和不同的观察视角为要素的分析框架。探究税收产生和存在的原因乃因为它是社会组织弥补运行费用的交易成本最低的方式，是国家作为社会组织的最高形态运行的内在经济逻辑要求。     

国有资产分级管理模式中政企联系度的比较

借助于“政企联系度－政府管理成本”模型,本文运用实证分析方法,从国有资产经营公司的政府管理成本角度比较分析了青岛、深圳在相似的国有资产分级管理模式中实际的政企关系和政企分开程度,并就如何优化国有资产分级管理模式和促进政企分开提出了相应的对策建议。     

Does simplifying divorce and marriage registration matter? Evidence from China

This article evaluates the marital consequences of easier access to divorce and marriage by exploiting a major policy change in China that simplifies both. I first use a regression discontinuity design to examine the short-run effect and find that simplified registration immediately triggered more and faster divorces and marriages. In estimating the long-run effect, I adopt a difference-in-differences strategy that further exploits cross-sectional variation in urbanization rate. Results indicate that the positive effect on marital outcomes, especially on marriage rate, persisted in the medium run for 4 years.     

Adjusting for comorbidities in cost of illness studies

Abstract

Motivation:

Differences in cost of illness (COI) methodological approaches have led to disparate results. This analysis examines two sources of this variation: specification of comorbidities in the estimated cost models and assumed prevalence rates used for generating aggregate costs. The study provides guidance in determining which comorbidities are important to include and how to handle uncertainty in optimal model specification and prevalence rate assumptions.

Methods:

Comorbidities are categorized into four types. Type I comorbidities are those that increase the risk of the disease of interest; Type II comorbidities have no causal link to the disease of interest but are, nonetheless, highly correlated with that disease; Type III comorbidities are illnesses that the disease of interest may cause, and Type IV are comorbidities that have no causal link to the disease of interest and are only weakly correlated with that disease. Two-part models are used to estimate the direct costs of rheumatoid arthritis and diabetes mellitus using 2000–2007 Medical Expenditure Panel Survey data.

Results:

COI estimates are sensitive to the specification of comorbidities. The odds of incurring any expenses varies by 71% for diabetes mellitus and by 27% for rheumatoid arthritis, while conditional expenditures (e.g., expenditures among subjects incurring at least some expenditures) vary by 62% and 45%, respectively. Uncertainty in prevalence rates cause costs to vary. A sensitivity analysis estimated the COI for diabetes ranges from $131.7–$172.0 billion, while rheumatoid arthritis varies from $12.8–$26.2 billion.

Conclusions:

The decision to include Type II and Type III comorbidities is crucial in COI studies. Alternative models should be included with and without the Type III comorbidities to gauge the range of cost effects of the disease. In generating costs, alternative values for prevalence rates should be used and a sensitivity analysis should be performed.     

Annual cost of hospitalization,inpatient rehabilitation and sick leave of anal cancer in Germany

Abstract

Objective:

Literature on the economic burden of anal cancer in Germany is scarce. About 84% of these cancers are associated with human papillomavirus infection. This study, therefore, aimed to assess the annual costs of human papillomavirus-related anal cancer incurred by hospitalization, inpatient rehabilitation, and sick leave in 2008 in Germany.

Methods:

A cross-sectional retrospective analysis of five German databases covering hospital treatment, inpatient rehabilitation, and sick leave in 2008 was performed. All hospital, inpatient rehabilitation, and sick leave cases due to anal cancer in 2008 were analyzed. Associated numbers of anal cancer hospitalizations, healthcare resource use, and costs were identified and extracted using the ICD-10 code C21 as the main diagnosis. The annual cost of human papillomavirus-related anal cancer was estimated based on the percentage of anal cancer likely to be attributable to human papillomavirus.

Results:

In 2008, there were 5774 hospitalizations (39% males, 61% females), 517 inpatient rehabilitations, and 897 sick leaves due to anal cancer representing costs of €34.11 million. The estimated annual costs associated with human papillomavirus-related anal cancer were €28.72 million, mainly attributed to females (62%). Direct costs accounted for 90% (86% for hospital treatment, 4% for inpatient rehabilitation) and indirect costs due to sick leave accounted for 10% of human papillomavirus-related costs.

Conclusions:

The economic burden of human papillomavirus-related anal cancer in 2008 in Germany is under-estimated, since costs incurred by outpatient management, outpatient chemotherapy, long-term care, premature retirement, and premature death were not included. However, this study is the first analysis to investigate the economic burden of anal cancer in Germany. The estimated annual costs of human papillomavirus-related anal cancer contribute to a significant economic burden in Germany and should be considered when assessing health and economic benefits of human papillomavirus vaccination in both genders.     

完善企业项目成本管理之我见

企业工程项目成本管理是当前亟待解决的一个重要问题。项目成本管理是对工程项目建设中所发生的各项成本,有系统地进行预测、核算、分析等一系列的科学管理工作。通过分析其存在的问题,提出了加强和完善企业工程项目成本管理的对策。     

论作业成本管理与企业资源计划的结合

本论文对ERP理论和作业成本管理理论的形成与原理进行了阐释,并介绍了这两种理论目前的研究水平和实践情况。在此基础上,着重分析了目前ERP实施过程中遇到的部分问题,提出了可以将作业成本管理理论引入ERP的管理理论体系,并分析了二者相结合的基础,在理论上指出这种结合不仅可以为作业成本管理理论的应用创造条件,更可以使ERP的理论和实践得到进一步发展。     

The cost effectiveness of palivizumab: a systematic review of the evidence

Abstract

Objective:

Palivizumab is a prophylactic therapy shown to reduce the number of respiratory syncytial virus (RSV)-related hospitalizations but has a high acquisition cost. The objective was to systematically examine the cost effectiveness of palivizumab in defined infant groups and identify important cost and outcome determinants.

Methods:

Literature searches of MedLine, the Cost-Effectiveness Analysis registry and the UK NHS Economic Evaluation Database (NHS EED) were conducted to identify economic evaluations of palivizumab compared to no prophylactic treatment for RSV prevention in any infant population. Study quality was evaluated using Quality of Health Economic Studies (QHES) criteria and results converted to 2009 CAN$ for comparison.

Results:

A total of 23 articles meeting inclusion criteria were identified, including 11 cost-utility analyses (CUAs) and 12 cost-effectiveness analyses (CEAs). Quality of individual analyses was fairly high (range 60–100, median 86). Results ranged from cost dominance for prophylaxis to $3,365,769/QALY depending on population, outcome measures, and input parameters. Base-case and sensitivity-analysis mortality rates varied between studies and influenced results.

Conclusions:

RSV prophylaxis with palivizumab is cost effective in specific groups of high-risk infants, especially those with multiple environmental risk factors. Cost-effectiveness estimates vary between populations and settings and are more positive in those at highest risk for RSV hospitalization.

Limitations:

Direct comparison of the published reports was limited by restriction to English language articles and the varied methodologies, input measures, and populations across the studies reviewed. Although reported currencies were converted to a common unit for comparison, this does not completely account for monetary and inflation differences.     

Evaluation of the long-term cost-effectiveness of liraglutide therapy for patients with type 2 diabetes in France

Objectives:

The present study aimed to compare the projected long-term clinical and cost implications associated with liraglutide, sitagliptin and glimepiride in patients with type 2 diabetes mellitus failing to achieve glycemic control on metformin monotherapy in France.

Methods:

Clinical input data for the modeling analysis were taken from two randomized, controlled trials (LIRA-DPP4 and LEAD-2). Long-term (patient lifetime) projections of clinical outcomes and direct costs (2013 Euros; €) were made using a validated computer simulation model of type 2 diabetes. Costs were taken from published France-specific sources. Future costs and clinical benefits were discounted at 3% annually. Sensitivity analyses were performed.

Results:

Liraglutide was associated with an increase in quality-adjusted life expectancy of 0.25 quality-adjusted life years (QALYs) and an increase in mean direct healthcare costs of €2558 per patient compared with sitagliptin. In the comparison with glimepiride, liraglutide was associated with an increase in quality-adjusted life expectancy of 0.23 QALYs and an increase in direct costs of €4695. Based on these estimates, liraglutide was associated with an incremental cost-effectiveness ratio (ICER) of €10,275 per QALY gained vs sitagliptin and €20,709 per QALY gained vs glimepiride in France.

Conclusion:

Calculated ICERs for both comparisons fell below the commonly quoted willingness-to-pay threshold of €30,000 per QALY gained. Therefore, liraglutide is likely to be cost-effective vs sitagliptin and glimepiride from a healthcare payer perspective in France.     

中国银行业引进境外战略投资者的绩效分析

引进境外战略投资者是近几年中国银行业改革的一项重要措施。自2001年加入世界贸易组织后,已先后有十几家中资银行引入了境外战略投资者。中国银行业引进境外战略投资者这一改革措施的选取是正确的,但外资持股比例与银行绩效没有必然联系的实证检验结果提示我们,银行绩效的提升不一定非要以外资控股为前提。对于中国这样一个大国来说,保持国内力量的银行控股权应该具有重要战略意义。