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排序方式: 共有310条查询结果,搜索用时 15 毫秒
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Philip S. Wells Anthonie W. A. Lensing Lloyd Haskell Bennett Levitan François Laliberté Michael Durkin 《Journal of medical economics》2018,21(6):587-594
Aims: The EINSTEIN-Extension trial (EINSTEIN-EXT) found that continued treatment with rivaroxaban for an additional 6 or 12 months (vs placebo) after 6–12 months of initial anticoagulation significantly reduced the risk of recurrent venous thromboembolism (VTE) with a small non-significant increased risk of major bleeding (none fatal or in critical site). This study aimed to compare total healthcare cost between rivaroxaban and placebo, based on the EINSTEIN-EXT event rates.Methods: Total healthcare cost was calculated as the sum of treatment and clinical event costs from a US managed care perspective. Treatment duration and event rates were obtained from the EINSTEIN-EXT study. Adjustment on treatment duration was made by assuming a 10% non-adherence rate. Drug costs were based on wholesale acquisition costs. Cost estimates for clinical events (i.e. recurrent deep vein thrombosis [DVT], recurrent pulmonary embolism, major bleeding, clinically relevant non-major bleeding) were determined from the literature. Results were examined over a ±20% range of each cost component and over 95% confidence intervals (CIs) of event rate differences in deterministic (one-way) and probabilistic sensitivity analyses (PSA).Results: Total healthcare cost was $1,454 lower for rivaroxaban-treated (vs placebo-treated) patients in the base-case, with a lower clinical event cost fully offsetting drug cost. The cost savings of recurrent DVT alone (–$3,102) was greater than drug cost ($2,723). Total healthcare cost remained lower for rivaroxaban in the majority (73%) of PSA (cost difference [95% CI]?=?–$1,454 [–$2,396, $1,231]).Limitations: This study was conducted over the 1-year observation period of the EINSTEIN-EXT trial, which limited “real-world” applicability and examination of long-term economic impact. Assumptions on drug and clinical event costs were US-based and, thus, not applicable to other healthcare systems.Conclusions: Total healthcare costs were estimated to be lower for patients continuing rivaroxaban therapy compared to those receiving placebo in VTE patients who had completed 6–12 months of VTE treatment. 相似文献
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This paper examines whether firms which delay earnings announcements engage in earnings management. The cross–sectional version of the modified Jones 1995 model is used to estimate 'normal' accruals. Prior research has documented that, on average, delayed earnings announcements are associated with negative earnings surprises. Our evidence suggests that the market anticipates unfavorable earnings news when it observes reporting delays. As a consequence, late reporters appear to make the most of a bad situation by employing income–decreasing accruals in big–bath–type earnings management and in contractual renegotiations. We find that the magnitude of income–reducing abnormal accruals is related to the reporting lag. 相似文献
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Abstract: This paper examines the characteristics of firms that account for deferred tax liabilities related to government investment grants under an extended adoption timing period. Not only the recognition but also the timing decision is associated with changes in future performance and changes in the debt structure. Recognisers outperform non‐recognisers in the future, while early recognition is related to post recognition performance but only for those firms that currently perform well. Changes in the balance sheet structure are also related to both decisions. Firms with recent increases in the debt level tend to postpone recognition, while currently well‐performing firms that increase their future debt level are less likely to recognise deferred taxes. 相似文献
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Knut?VeistenEmail author Hans?Fredrik?Hoen Jon?Strand 《Environmental and Resource Economics》2004,29(4):419-433
This paper presents tests of the theoretical validity of the contingent valuation (CV) method. The validity of CV is especially a concern when involving environmental goods with a predominant non-use value. One test of theoretical validity is the adding-up property that implies that a specific good should be equally valued irrespectively of it is being valued directly or built-up sequentially. In this CV study four independent sub-samples stated willingness to pay for the same composite good, or package, using different sequences. One sub-sample valued the composite good directly, while two sub-samples faced built-up sequences valuing first subsets of this composite good. A fourth sub-sample valued the composite good from a dividing-out approach, facing first the valuation of a larger multi-package. Theoretically expected sequencing effects were observed; the subset goods obtained higher values earlier in a sequence, and the dividing-out approach decreased the stated value for the composite good. Most importantly, these CV data did pass the tests of the adding-up property. 相似文献
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论废弃产品问题与生产者责任延伸制度的回应 总被引:1,自引:0,他引:1
产品在消费后阶段所凸显的环境污染与资源浪费问题,即废弃产品问题,源于产品的资源性和潜在污染性,自然处置方式的不能和焚烧、填埋处置方式的不当。生产者责任延伸制度概念的提出为废弃产品问题的解决找到了合理的责任承担主体,减轻了政府在此方面的责任,为通过立法建立具体的生产者责任延伸制度提供了雏形。建立生产者责任延伸制度,施行回收处置方式是破解废弃产品问题的制度回应。 相似文献
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Choosing the sample size in advance is a familiar problem: often, additional observations appear to be desirable. The final sample size then becomes a random variable, which has rather serious consequences.
Two such sample extension situations will be considered here. In the first situation, the observed sample variance determines whether or not to double the original sample size. In the second situation, the variances observed in two independent samples are compared; their ratio determines the number of additional observations. 相似文献
Two such sample extension situations will be considered here. In the first situation, the observed sample variance determines whether or not to double the original sample size. In the second situation, the variances observed in two independent samples are compared; their ratio determines the number of additional observations. 相似文献
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为了降低制造业的生产成本,提高收益,在分析生产物流配线闲置和超载成本的基础上,采用粒子群算法对其进行优化,并利用模糊自适应改进惯性权值,通过实证研究表明该方法实用,可操作性强,可以有效降低制造业生产物流成本,具有广泛的应用价值。 相似文献