解决两个问题 提高中职生作文质量

制约中职生作文质量的因素很多,涉及的方面很广,提高作文质量要做的工作也很多,但我觉得首先要解决两个问题。第一是要解决学生对作文存在的畏难心理,第二是帮助学生提高运用素材的能力。这是中职生写作文时普遍存在的两个基础问题,而提高运用素材的能力则更为重要。     

Medical resource utilisation and healthcare costs in patients with chronic hepatitis C viral infection and thrombocytopenia

Abstract

Background:

Thrombocytopenia is a significant risk for patients with chronic HCV infection and a common side-effect of treatment with pegylated (PEG) interferon (IFN). Thrombocytopenia predisposes patients to bleeding and requirements for platelet transfusions, and may thus place an increased burden on patients and on medical resource utilisation.

Scope:

In a retrospective analysis of an integrated, longitudinal database of medical and pharmacy claims and laboratory results in a US commercial health (insurance) plan, patients with chronic hepatitis C viral (HCV) infection were identified by reviewing ICD-9-CM HCV-, chronic liver disease-, and cirrhosis-related diagnoses. Medical resource utilisation and laboratory results were evaluated during the year following the HCV diagnosis index date as well as during the baseline year prior to that index date. Medical resource utilisation was determined by comparing outpatient visits, emergency department (ER) visits, and inpatient hospital stays for HCV patients with or without thrombocytopenia.

Findings:

HCV patients diagnosed with thrombocytopenia had a greater incidence of bleeding events (27.3 vs. 9.9%), platelet transfusions (8.5 vs. <1%), liver disease-related ambulatory visits (10.4 vs. 4.4; odds ratio [OR]?=?2.3; p?<?0.001), ER visits (OR?=?8.6; p?<?0.01), and inpatient hospital stays (OR?=?17.7; p?<?0.01) during the study period compared with HCV patients without a thrombocytopenia diagnosis. HCV patients with thrombocytopenia had significantly higher overall healthcare costs ($37,924 vs. $12,174; p?<?0.001) and liver disease-related costs ($14,569 vs. $4107; p?<?0.001) than patients without thrombocytopenia.

Limitations:

Administrative claims data are subject to coding errors; additionally, the patient population may not be completely representative of the general chronic HCV population.

Conclusions:

Diagnosis of thrombocytopenia in patients with HCV is associated with increased incidence of certain comorbidities, complications, and medical interventions, and significantly increased medical resource utilisation.     

L服装企业增值税的纳税筹划

在市场竞争激烈的情况下,纳税筹划的重要性越来越显著。减少增值税税额的支出对企业来说很重要。文章介绍的是L服装企业如何进行增值税的纳税筹划,来减轻企业税收负担的。     

The management of acid-related disorders: the burden of disease and the need for effective treatment

Summary

A large and increasing number of people suffer from acid-related disorders such as dyspepsia, gastro-oesophageal reflux disease (GORD), and peptic ulcer disease. In 1994 alone, about 2 million patients consulted their family doctor for an acid-related disorder. Treatment of these patients represents a high cost to the NHS in terms of medications, consultations, referrals and treatment of complications. UK government statistics also indicate that there is a huge economic burden associated with acid-related disorders in terms of lost productivity.

Effective management of acid-related disorders is required to ensure that the available resources are used efficiently and to the benefit of the NHS, society and the patient.

Proton pump inhibitors are the most effective and predictable therapy available for acid-related disorders and many clinical studies have demonstrated their superior efficacy over H2-receptor antagonists in the management of these conditions. These therapeutic advantages translate into economic gains. Several economic studies have shown that it is more cost-effective to treat GORD and peptic ulcer disease with the proton pump inhibitor omeprazole than with H2-receptor antagonists.     

人口结构调整对我国 城镇居民消费的影响

本文通过我国31个省的城镇居民消费结构数据，利用扩展线性支出系统（ELES），分析了人口结构调整对我国居民消费结构的影响。研究结果表明：（1）随着老龄化程度的加深，社会总抚养系数的提高会增加人们基本生活支出；（2）从边际消费倾向来看，虽然未来我国居民消费结构升级表现为娱乐文化和教育等支出的提高，但是因老龄化引起的社会总负担系数的提高很可能对该部分的消费产生挤压；（3）家庭耐用品、交通通信和娱乐文化教育的收入弹性大于1，未来消费结构优化的重点也应当增加其贡献，提高我国居民的消费潜力。     

营业税改征增值税试点方案对港口企业的影响研究

2012年国家在上海等11个省市开展了交通运输业和部分现代服务业营业税改征增值税的试点工作,这一改革给港口企业一般纳税人的税负带来了影响,通过两种税负的比较分析,其因素包括税率偏高、可抵扣成本低等多个方面,应当采取扩大改革范围、给予企业过渡期补贴扶持、择机统一下调税率等措施。     

加快农业税制改革 减轻农民负担

减轻农民负担的政策效果不理想，其根源在于“税轻费重”的体制性障碍，“农业税制失衡”的结构性障碍和人们的“轻税=低负担”的观念性障碍，要切实减轻农民负担应改费立税，加快农业税制的改革。     

国有企业过度负债现状分析

国有企业债务负担沉重，资产负债率过高，正常生产经营难以为继，不仅直接危及国有企业本身的生存和发展，对国有经济的持续稳定也会产生不利影响，通过对国有企业进行债务重组，建立现代企业的治理结构，对国有经济进行战略性调整，根本解决国有企业的过度负债。     

国有企业改革核心:是明晰产权还是剥离国企政策性负担

国有企业改革是目前经济体制改革的重心,学术界和国家有关当局认为国企改革的核心在于明晰产权。但笔者认为不剥离国企政策性负担就不能从根本上解决国企改革问题。国企改革的思路应是剥离政策性负担,硬化企业预算约束,理顺价格体系,完善外部治理。