刍议价值链成本会计与效益成本法

传统的成本管理方法存在着弊端,随着经济形势的变化,新的成本管理方法应运而生,将价值链分析法运用到成本会计中,采用效益成本法分析价值链每一环节成本,有利于降低成本,提高企业效益。     

Cost-Effective and Stochastic Dominance Approaches to Stochastic Pollution Control

Most economic studies of pollution externalities focus on the relative efficiency or cost-effectiveness of alternative pollution control instruments. Much less attention has been paid to policy goals and objectives. However, a comprehensive pollution control strategy depends on all of these choices. This paper examines several efficiency properties of cost-effective pollution control strategies in a stochastic setting when economic damages from pollution are unknown. A number of policy goals are considered. In this setting and under a primal approach, it is found that certain stochastic dominance conditions must be satisfied for the strategies to exhibit desirable efficiency properties. A dual approach to cost-effective pollution control, which is based on a stochastic dominance objective, is also considered.     

小额诉讼研究与中国的立法选择

近年来,我国法院受理案件数量急剧增加,为了节约司法资源,有效处理大量涌现的社会纠纷,我国不断扩大民事诉讼法中简易程序的适用范围,许多地区的法院也对简易程序进行了改革,并且取得了一定的成就。但是,随着社会经济的发展,小额纠纷引发的矛盾越来越多,比如人们的日常消费领域,这些领域的纠纷有多发性、标的金额小、涉及范围广的特点,人们在想运用法律武器保护自身利益的同时,往往会因诉讼成本过高而止步,由此只能不情愿地接受商家的不负责给自身利益造成的损失。而传统的民事简易程序由于其自身的缺陷已经不能满足小额纠纷解决的需要,一种比民事简易程序更加简化快捷的程序——小额诉讼程序函需引入。小额诉讼程序强调法官职权化和非证据化,这些特点能够有力地克服目前我国民事简易程序"无力化"的特点,真正发挥快速解决小额纠纷的作用。在我国目前案件数量急剧增加,诉讼周期长、效率低、积案大量出现的时期,我们应该积极借鉴并吸收这一优秀制度成果,在多元化纠纷解决机制的基础上建立适合我国具体国情的小额诉讼制度,提高诉讼效率,实现诉讼的效益化。     

Cost-effectiveness of osimertinib in the UK for advanced EGFR-T790M non-small cell lung cancer

Aim: This study presents the cost-utility analysis that was developed to inform the NICE health technology assessment of osimertinib vs platinum-based doublet chemotherapy (PDC) in patients with EGFR-T790M mutation-positive non-small cell lung cancer (NSCLC) who have progressed on epidermal growth factor receptor-tyrosine kinase inhibitor (EGFR-TKI) therapy.

Methods and materials: A partitioned survival model with three health states (progression-free, progressed disease, and death) from a UK payer perspective and over lifetime (15 years) was developed. Direct costs included disease management, treatment-related (acquisition, administration, monitoring, adverse events), and T790M testing costs. Efficacy and safety data were taken from clinical trials AURA extension and AURA2 for osimertinib and IMPRESS for PDC. An adjusted indirect treatment comparison was applied to reduce the potential bias in the non-randomized comparison. Parametric functions were utilized to extrapolate survival beyond the observed period. Health state utility values were calculated from EQ-5D data collected in the trials and valued using UK tariffs. Resource use and costs were based on published sources.

Results: Osimertinib was associated with a gain of 1.541 quality-adjusted life-years (QALYs) at an incremental cost of £64,283 vs PDC (incremental cost-effectiveness ratio [ICER]: £41,705/QALY gained). Scenario analyses showed that none of the plausible scenarios produced an ICER above £44,000 per QALY gained, and probabilistic sensitivity analyses demonstrated a 63.4% probability that osimertinib will be cost-effective at a willingness-to-pay threshold of £50,000.

Limitations: The analysis is subject to some level of uncertainty inherent to phase 2 single-arm data and the immaturity of the currently available survival data for osimertinib.

Conclusions: Osimertinib may be considered a cost-effective treatment option compared with PDC in the second-line setting in patients with EGFR-T790M mutation-positive NSCLC from a UK payer perspective. Further data from the ongoing AURA clinical trial program will reduce the inherent uncertainty in the analysis.     

注册会计师行业的双重属性对独立性和审计质量的影响

近年来,审计合谋、财务欺诈层出不穷,引起了会计审计界一次又一次的巨浪,冲击极大,影响极深,引发了业界大刀阔斧的改革。同时,我们不得不对注册会计师行业的性质重新审视一下:注册会计师行业具有公共性和企业性双重属性。注册会计师的公共性迫切要求其提供独立性,而企业性的属性又制约着独立性的达成,会计师事务所的利益追求要受制于社会目标。不可能有完全的独立,独立性、公共性和企业性三者是一个博弈的过程。     

The cost-effectiveness of somatropin treatment for short children born small for gestational age (SGA) and children with growth hormone deficiency (GHD) in Sweden

Abstract

Objective: Reduction in health-related quality of life is common in children born small for gestational age (SGA) or children with growth hormone deficiency (GHD). Growth hormone treatment with somatropin in these children leads to normalisation of height. The aim of this study was to determine whether somatropin is a cost-effective treatment option for short children born SGA and GHD children in Sweden.

Methods: A Markov decision-tree model was used to calculate the relative costs and health benefits associated with somatropin treatment over the lifetime of SGA and GHD children, compared with no treatment. The analysis was undertaken from a Swedish Health Service perspective. As quality-adjusted life-year (QALY) data were not obtained directly in the clinical studies, a degree of uncertainty is related to these results. Sensitivity analyses assessed the degree of uncertainty surrounding central parameters.

Results: For short children born SGA, somatropin treatment was associated with an additional 3.29 QALYs at an incremental cost of 792,489 SEK (Swedish Krona), compared with no treatment. For GHD, somatropin treatment resulted in 3.25 additional QALYs at an incremental cost of 391,291 SEK. This equates to an incremental cost per QALY of 240,831 SEK and 120,494 SEK for SGA and GHD, respectively, below a cost-effectiveness threshold of 500,000–600,000 SEK/QALY.

Conclusions: Somatropin is a cost-effective treatment strategy in Sweden for children with GHD and SGA. To overcome present study limitations future clinical research should incorporate appropriate quality of life questionnaires.     

基于SWOT分析的建设黄河三角洲高效生态经济区对策研究——以东营市为例

目前,黄河三角洲高效生态经济区建设即将在国家战略层面推开。作为黄河三角洲的中心城市,东营市肩负着重大的责任。如何在共和国最年轻的土地上纵深推进这一国家战略,用足用好国家的各项政策,是各级领导、社会各阶层普遍关心的问题。东营的发展,既有优势又有许多制约因素。本文基于SWOT分析,对东营发展中面临的优劣势进行了详尽分析,并就今后发展方向提出了自己的看法。     

价值工程在CHJ型超声波花边机研制中的应用

为了提高超声波花边机的技术性能和应用范围,增加功能,降低成本,在CHJ型超声波花边机小批生产后,充分应用价值工程理论,以价值分析的方法对CHJ型超声波花边机的主要部件进行分析,并进行针对性改进,有效降低了成本,取得了良好的经济效益和社会效益。