Tobacco smoking and the sex mortality differential

This paper examines the effects of tobacco smoking on the sex mortality differential in the United States. It is found that all forms of smoking combined account for about 47 percent of the female-male difference in ₅₀ e ₃₇ (life expectancy between ages 37 and 87) in 1962,and about 75 percent of the increase in the female-male difference in ₅₀ e ₃₇over the period 1910–62. When these percentage effects of smoking are decomposed each into a sum of contributions by age and immediate medical cause of death, the degenerative diseases acting at the older ages are found to be of primary importance. The above results appear in large part to explain why the degenerative diseases also account for most of the 1910–65 increase in the female-male difference in life expectancy at birth. The analysis assumes that spurious effects due to the correlation of tobacco consumption with other mortality-related factors are small compared to the causal effects of tobacco consumption itself.     

A computer model of family building based on expected values

A computerized probability model of family building is described. Called FERMOD, the model is designed to follow the changing distribution of children ever born and birth intervals of a large homogeneous population as it moves through the reproductive period. Use of the model presupposes assumptions about such factors as risks of fetal wastage, lengths of pregnancy, and postdelivery amenorrhea conditional to outcome of pregnancy, length of reproductive period, fecundability, desired family size, preferred birth spacing!, and effectiveness of contraception. Use of FERMOD is illustrated in a limited application to United States fertility. Relations to other models are briefly discussed.     

超高效液相色谱的七年之痒:未来在何方

这篇文章对超高效液相色谱(UHPLC)技术进行了调查。文章中讨论的主题包括了使用者的受益,如何将传统方法过渡到UHPLC以及是否所有常规高效液相色谱(HPLC)模式都能应用到相应的UHPLC上。在接下来的10年中,我们可以期望这项技术得到不断改进,并且由于色谱仪器的使用寿命一般为10年,下一代的UHPLC色谱仪应该就会在1到2年之内开始出现。     

Zur Zeitwertbilanzierung latenter Steuern in der internationalen Rechnungslegung

The significance of deferred taxes was increased by the introduction of international financial reporting standards. However, the usefulness of the information provided by interperiod tax allocation is regarded with skepticism by researchers and practitioners alike. This is largely due to the overestimation of the book value of non-current deferred tax liabilities and deferred tax assets as the present value of these items is disregarded. The IASB refuses to discount deferred taxes even though this would comply with the underlying asset-liability-concept. The IASB justifies the ban on discounting deferred taxes by the ??supposed?? high complexity; hence, cost-benefit considerations. The paper at hand analyses critical issues regarding the determination of the present value of deferred taxes. An approach for determining the maturity of deferred taxes, a risk-adequate discount rate and an approach for the derivation of a feasible net present value calculation are proposed. It is shown that discounting of deferred taxes is generally possible without resulting in more complex estimations than in those of other accounting areas. Despite the inevitable discretion management has in estimating the present value, it is still possible to represent such information faithfully so that the relevant information is useful to external users.     

Reporting quality data on your hospital website: what? why? how?

Explore the challenges in making performance improvement data publicly available on hospital websites, and consider some practical tips and suggestions for aligning organizational goals with community and consumer needs.     

文学与文化——以欧洲文学与欧洲文学史研究为例

本文探讨了文学与文化的关系问题,强调文化的整体性和有机性以及文化传统的历史影响,主张文学与文学史的研究必须在相应的文化传统的框架里进行。作者以欧洲文学和文学史研究为例,指出缺乏欧洲文化传统整体意识的文学研究往往容易使研究成果沦为地理与时间的碎片。     

Examining Community Life “in the Making”: Emile Durkheim’s <Emphasis Type="Italic">Moral Education</Emphasis>

Although often overlooked in sociological circles, Emile Durkheim’s (1902–1903) Moral Education provides an important cornerstone in the quest to understand community life. Not only does Moral Education give a vibrant realism to the sociological venture in ways that Durkheim’s earlier works (1893, 1895, 1897) fail to achieve, but in addressing discipline, devotion, and informed reasoning as humanly engaged, collectively accomplished fields of activity Emile Durkheim also provides an exceptionally consequential baseline analysis of human knowing and acting. Notably as well, focusing on the organizational, intersubjectively achieved features of elementary education, Durkheim’s Moral Education lays bare the interactional nature of the moral order of community life. Indeed, as a sustained analysis of the way of life of a group of people collectively participating in the educational process, this text addresses the most basic features of people’s relations to one another and the broader society in which they find themselves. Much more than an account of childhood socialization, Durkheim’s Moral Education also presages the more thoroughly humanist sociology that Durkheim develops in The Evolution of Educational Thought (1904–1905), The Elementary Forms of the Religious Life (1912) and Pragmatism and Sociology (1913–1914).