Rational drug use in hospital settings – areas that can be changed

Abstract

Irrational use of drugs occurs at all levels of healthcare. This phenomenon can also be observed in hospitals. Irrational use of a drug contributes to a decrease in the patient's quality of treatment and often causes negative health consequences. For this reason, it is essential to consider methods that can be introduced in hospitals to increase the safety and effectiveness of the drugs used. The article presents selected methods of rationalization of drug management that can be used in hospitals.     

企业会计制度与涉外企业所得税政策差异分析

企业会计制度在收入、费用和损失的确认和计量方面的变化,使得会计制度与涉外企业所得税法在收益、费用和损失的确认和计量标准上产生较大差异,导致会计实务中,涉外企业计缴所得税时调整项目增多,难度加大。为避免涉外企业因会计制度与涉外税收政策之间的差异,影响企业所得税的计算,本文分别从收入、资产和费用三个方面进行了会计与涉外税收差异的比较分析。     

我国企业境外借壳上市的实证分析与法律规范

随着我国证券市场国际化向纵深方向发展 ,我国企业境外借壳上市的活动日趋增多。本文在对我国企业境外借壳上市进行实证分析的基础上 ,提出了对其进行有效规范的几点管见。     

Dimensions of International Negotiations: Structures, Processes, and Outcomes

Cases of international negotiation are compared in terms of their similarities and dissimilarities. Using both primary and secondary source materials, each case is coded in terms of aspects of the issues, structure, situation, processes, and outcomes of negotiation. One analysis consisted of 23 cases in which Austrian delegations participated. Multidimensional scaling results indicated that a key dimension was the distinction between small bilateral talks and larger multilateral negotiations. Bilateral talks were more likely to be characterized by treaties, low turnover, stage-like processes, and no deadlines. Correlational findings also showed that outside influences had stronger impacts on outcomes than such internal factors as bureaucratic support. A second scaling analysis, based on cases published by the Johns Hopkins' Foreign Policy Institute, produced two dimensions, number and complexity of the issues. The groupings of the cases also corresponded to Ikle's distinctions among types of negotiation. Correlational findings indicated relationships among aspects of the negotiating situation and outcomes. The article concludes with a comparison of the two analyses.     

科技成果转化中团队之间知识学习与共享的博弈研究

科技成果转化是一项复杂的系统工程,其本质是知识流的运动。科技成果的转化需要团队之间的协作、配合。团队之间的知识共享方式分为两种:紧密知识共享联合体和松散知识共享联合体。当共享知识为显性知识时,双方都采用弱联系策略,当共享知识为隐性知识时,双方都采用强联系策略。知识共享方式也会对双方的学习态度产生影响。     

中小型高科技企业融资瓶颈原因分析

本文分析了我国中小型高科技企业面临的风险、收益及其资金来源特征,指出风险投资机制而非高风险是制约中小型高科技企业资金瓶颈的主要原因。     

4D cadastres: First analysis of legal,organizational, and technical impact—With a case study on utility networks

The increasing complexity and flexibility of modern land use requires that cadastres need an improved capacity to manage the third dimension. As the world is per definition not static, there also will be needs in relation to the representation of the temporal (fourth) dimension either integrated with the spatial dimensions or as separate attribute(s). In this paper, registration of utility networks in cadastre are considered in this 3D + time (=4D) context. A number of countries in the world have developed methods to register utility networks complying with their legal, organizational, and technical structure. We researched the different approaches of three specific countries: Turkey, The Netherlands and Queensland, Australia. These are analysed to evaluate a solution that matches legal, organizational, and technical cadastral requirements in the most optimal way.     

教育、收入与房价：关系探讨与实证分析

为探究教育、收入与房价间的影响关系,基于VAR模型,以2002-2020年普通高等学校毕业生数、城镇居民人均可支配收入与商品房平均销售价格的数据为样本对三者关系进行实证分析。研究发现：普通高等学校毕业生数每增长1%,商品房平均销售价格同方向增长0.84%;城镇居民人均可支配收入每增长1%,商品房平均销售价格同方向增长0.79%,两者之间都呈正相关关系;普通高等学校毕业生数对商品房平均销售价格贡献度最高值为2.98%,城镇居民人均可支配收入对商品房平均销售价格贡献度最高值为15.13%。针对房价稳健发展提出合理性建议。