论互联网条件下的按需报告模式

本文分析了公司报告中多样化和标准化之间的联系。我们认为,“ 围绕标准报告进行按需报告 ”(Customization Around a Standard Report,以下简称CASR)是未来财务报告的一种可行方法。在此方法下,通用财务报告作为基准,保持了信息的可靠性、可比性,以满足使用者的共同信息需求,而附加的按需报告则满足了使用者的不同信息需求。CAS R 仅靠报告公司本身是无法有效实施的。CASR 应当由报告公司、信息中介和最终使用者共同担当,才能发挥更大的效力。这种联合的 CASR 能在 P2P(Peer-to-Peer)的网络互联环境下实现。在此环境下,原始财务数据(如报告公司)以及财务分析师提供的报告均可通过因特网互联和共享。网络环境将对按需报告和标准化产生极大需求。在这种数据互联和文档共享的条件下,为提高未来网上可能出现的大量按需报告的合法性和可靠性,对鉴证服务的需求将大大增加。     

The medical director as educator: an interview with Elizabeth M. Gallup, MD, JD, MBA. Interview by Richard L. Reece

Richard L. Reece, MD, interviewed Elizabeth M. Gallup, MD, JD, MBA, on July 9, 1999, to talk about the evolving role of the physician executive. Dr. Gallup discusses how medical directors have evolved from a purely clinical role to participating in the business side of medicine as well. The traditional medical director, a Dr. No who denies treatment and watches clinical performance, is now becoming an educator helping physicians to manage their behavior and change their practices based on comparative data. Her book, How Physicians Can Avoid Surrender and Lead Change: Gaining Real Influence in Your Own Health Care Organization Before It's Too Late, (American College of Physician Executives, 1996) promotes acting together as a group if physicians want to stay independent and not become employed. Independent physicians can form IPAs and act together as a group, avoiding some antitrust laws. Unless physicians get together and act as a group, she says, they are doomed to further and further erosion of their economic interests as well as their clinical autonomy.     

Female "birds of passage" a decade later: gender and immigration in the European Union

"First, this article critically assesses the dominant accounts of the sequence of labor migration and family reunification and argues that it is time to reclaim the heterogeneity of women's past migratory experiences in our understanding of European patterns of post-war immigration. Second, it examines family migration, covering diverse forms of family reunification and formation which, although the dominant form of legal immigration into Europe since the 1970s, has received relatively little attention. Third, it explores the implications of the diversification of contemporary female migration in the European Union and argues for the necessity of taking account of the reality of changing patterns of employment, households and social structures to advance our understanding of European immigration."     

Psychometric properties of the work environment impact scale: a cross-cultural study

This study examined the psychometric properties of the Work Environment Impact Scale in the United States and Sweden. Thirteen American and four Swedish occupational therapists used the scale (in English and Swedish respectively) to rate 21 (11 American and 10 Swedish) subjects. Results of a Rasch analysis of the data, indicate that the items work well together to measure the construct of work environment impact. The scale is also suitably matched to the clients in this study and effectively discriminated different levels of work environment impact. The findings also suggest that both language versions of the scale are equivalent and that the scale is culture-free.     

Gender,pain, and doctor involvement: high school student attitudes toward doctor-assisted suicide

The present study concentrates on the attitudes of high school students toward active doctor-assisted suicide as described in hypothetical doctor-patient scenarios, orthogonally manipulating doctor's reaction to patient's wishes to end his/her life (whether discussed, accepted or encouraged), presence of patient's physical pain, presence of patient's emotional pain, and the gender of the hypothetical patient. Doctor-assisted suicides thoroughly discussed with the patient are judged to be more moral, acceptable, and "legal" than assisted suicides that are simply accepted by the doctor or actively encouraged by him. Significantly, this is not a distinction that is relevant in the eyes of the law. Further, the presence of both physical and emotional pain on the part of the patient make the patient death more acceptable in the eyes of high school students. This latter effect is striking, given the result of the Wooddell and Kaplan (1999-2000) study showing that patient depression tends to weaken acceptability of death. Finally, respondents, both male and female, tend to view deaths of patients of the opposite gender as more acceptable than patients of the same gender.     

Understanding the diverse needs of the Medicare population: implications for Medicare reform

Meeting the health care needs of millions of elderly and disabled Americans is central to the debate over Medicare's future. Using data from a nationally representative survey of 3,309 beneficiaries, Medicare's most vulnerable beneficiaries were profiled, examining variations in coverage, satisfaction, access, and financial difficulties. A substantial portion of the Medicare population--two thirds--were found to have health problems or low incomes. The analysis found that about 40% of beneficiaries with incomes below the poverty level, in fair or poor health, or with ADL limitations, have difficulties paying their medical bills or getting needed health care. Medicare's disabled, under-65 beneficiaries are at even higher risk: nearly half (47%) have health care access problems or deal with financial hardship due to medical bills. The diverse needs and experiences of the Medicare population are underscored, providing new insights into the challenge of maintaining or improving protection for those with greatest need while assuring the long-term fiscal viability of the program.     

Quasi-experimental evaluation of a national primary school HIV intervention in Kenya

This study examined the impact of a primary-school HIV education initiative on the knowledge, self-efficacy and sexual and condom use activities of upper primary-school pupils in Kenya. A quasi-experimental mixed qualitative-quantitative pre- and 18-month post-design using 40 intervention and 40 matched control schools demonstrated significant program impact on targeted objectives of (1) adequate program delivery and, for standard 6 and 7 pupils (ages 11-16 years), (2) increased HIV-related knowledge; (3) increased communication with parents and teachers about HIV and sexuality; (4) increased assistance to fellow pupils to avoid sexual activity; (5) increased self-efficacy related to abstinence and condom use; (6) decreased exposure to HIV through delayed first intercourse, decreased sexual activity and increased condom. Results support the conclusions that the existing infrastructure is adequate for national roll-out of the program; that the program has its most beneficial effect on sexually inexperienced youth and should therefore be implemented with the youngest age groups possible; and that gains are gender specific, with boys reporting increased condom use while girls are more likely to decrease or delay sexual activity. Based on these results, the program began national roll-out to all primary schools in 2005. By June 2006, the program was operating in 11,000 of the country's nearly 19,000 schools.     

Alcohol-related fan behavior on college football game day

High-risk drinking on game day represents a unique public health challenge. OBJECTIVE: The authors examined the drinking behavior of college football fans and assessed the support for related interventions. PARTICIPANTS: The authors randomly selected 762 football fans, including college students, alumni, and other college football fans, to complete an anonymous online game-day survey. METHODS: The authors collected data on participants' drinking behaviors and support for specific game-day interventions. RESULTS: Analysis revealed that, overall, fans drank significantly more on game day than they did the last time they partied or socialized. Nondrinkers were the most supportive of game-day interventions, followed by moderate drinkers, whereas heavy drinkers offered the least support. CONCLUSIONS: With the exception of limiting tailgating hours on game day, fans support game-day interventions, including alcohol-free alternatives, designating tailgating areas where open containers are permitted, and increasing law enforcement efforts.     

The effect of a college sexual assault prevention program on first-year students' victimization rates

OBJECTIVE: Although a variety of sexual assault prevention programs are currently available to college health professionals, there is a dearth of information about the effect of these programs on sexual assault victimization rates. PARTICIPANTS: The authors evaluated the efficacy of a sexual assault prevention program for first-year students at a college in the Northeast (N = 1,982). METHODS: They used a retrospective cohort design and assessed the prevalence of sexual assault victimization among students exposed to the sexual assault prevention program and students 1 year their senior who were not exposed. RESULTS: Students who had no exposure were more likely to report that they were sexually assaulted during their first year of college (odds ratio = 1.74, 95% confidence interval [1.32-2.29]). Results suggest that the program was effective for males and females, but not for students with a prior history of sexual assault victimization. Gay, lesbian, and bisexual students were at increased risk for victimization as compared with heterosexual students, and students who drank alcohol or engaged in binge drinking were at increased risk as compared with alcohol abstinent students. CONCLUSIONS: Findings suggest that this program had a positive effect on victimization rates for certain sub-groups of students.