Efficacy of Statistical Outlier Analysis for Monitoring Quality of Care

Researchers have proposed that hospitals with excessive statistically unexplained mortality rates are more likely to have quality-of-care problems. The U.S. Health Care Financing Administration currently uses this statistical “outlier” approach to screen for poor quality in hospitals. Little is known, however, about the validity of this technique, since direct measures of quality are difficult to obtain. We use Monte Carlo methods to evaluate the performance of the outlier technique as parameters of the true mortality process are varied. Results indicate that the screening ability of the technique may be very sensitive to how widespread quality-related mortality is among hospitals but insensitive to other factors generally thought to be important.     

隐性财务契约与企业价值关系研究

知识经济时代,以关系资本、客户资本、声誉资本等为代表的隐性财务资本对企业价值的贡献度越来越大.针对现有文献对隐性财务契约的研究空白,本文在系统归纳、梳理国内外文献基础上,探究了隐性财务契约的基本思想、研究模型、构成要素、驱动系统等,并分别从隐性债务契约、隐性股权契约、隐性福利薪酬契约三个视角对隐性财务契约和企业价值的关系进行了深入的分析探讨.研究表明:隐性债务契约可能与企业价值正相关有助于提升企业价值,也可能与企业价值负相关无助于提升企业价值;隐性股权契约是一种基于财务控制权配置的激励约束机制,这种激励约束机制使得隐性股权契约与企业价值创造正相关;隐性消费方式在影响隐性福利报酬契约履行度的同时进一步影响到企业价值的创造.上述研究结论为深入理解隐性财务契约与企业价值的关系奠定了理论基础.     

技术创新融资风险评价模型与实证研究

针对型技术创新融资过程中融资风险难以量化及融资风险评价主体的模糊性问题,建立企业举债背景下的权益资本报酬率服从正态分布 N E,σ2()的融资风险量化与评价模型,将该模型应用于高新技术企业上市公司技术创新融资项目进行实证分析,结果显示,对融资风险量化的准确性高,且融资风险评价模型实用性强,为企业技术创新融资过程中的风险管理决策提供合理依据。     

房产免税立法与税收公平的归位

房产税法律制度的改革折射的是社会演进与经济发展的必然趋势。经济发展加剧了社会成员间资源占有的不公平,但是房产税法律制度的发展却并没有弥合资源分配的不公平,反而在多元利益的指导下出现了三种维度的不公平：政府与市场之间的不公平、中央与地方之间的不公平以及居住者和投机者之间的不公平。刚性的税法常常为社会、经济所不融,免税的设计恰好可以弥补税法柔性的不足,在确保财政收入的情况下兼顾社会公平的维护,这也是深化财税体制改革背景下税法变革的秩序要求。房产税法律制度的变革应以量能课征为依据,以税收中性为准绳,区分房产的普遍性与特殊性,达成税收公平的改革效果。     

积极心理学视角下大学生心理健康教育实效性研究

积极心理学是当今时代下心理学界所兴起的一种全新的研究领域,并在一定程度上应用到了大学的心理健康教育当中,从而能够在一定程度上,增加教育的时效性。通过积极心理学的教学观念,将心理学视角下的健康教育深入大学生的日常教学当中,进而能够深入挖掘以及培养大学生的积极心理品质,全面优化大学生的心理教育的环境,进而用更加先进的积极心理学理念,指导并帮助大学生构建更加完善的心理观念。     

公共物品的提供与中国地方政府层级设置

现代国家的政治本质和公共物品的非排斥性和非竞争性,决定了公共物品的提供是政府的一项重要职能.而效率与公平是政府在提供公共物品时所应追求的最主要价值,公共物品的公共性和规模经济的程度,决定了公共物品在提供上的效率和公平价值的实现与政府的层级和规模的相关性.由此,公共物品理论在推进政府层级设置的过程中也就具有了重要的借鉴意义.     

论运动和营养

不良的饮食习惯和缺乏活动的现代化生活方式 ,引起了各种疾病和特殊病的发生。诸如 ,肥胖症、慢性腰部劳损、高血压、腹部肌肉衰弱和容易罹患的心血管疾病。本文概要地论述关于人体健康的两个方面———运动和营养。     

小企业融资缺口分析及对策研究

小企业在发展中通常会遇到市场难以解决的融资缺口问题 ,即借贷资金缺口与资本缺口。由于小企业规模较小 ,融资成本相对较高、信用担保机制缺乏以及企业自身“存活性”差等条件约束 ,引致小企业在有组织金融市场上的局部市场失效 ,市场融资难以有效形成 ,从而产生小企业的融资缺口。针对小企业存在融资功能的缺陷 ,应强化弥补融资缺口的金融支持政策 ,从法律法规层面加大对小企业的支持力度 ;建立完善的信用担保体系 ,形成小企业融资担保机制 ;规范小企业金融机构 ,构筑小企业融资体系 ;开发资本市场 ,加大对小企业的金融支持     

Impact of mindful self-care and perceived stress on the health related quality of life among young-adult students in West Virginia

ABSTRACT

There are substantial gaps in research on Health Related Quality of Life (HRQoL) in students aged 18 and above in West Virginia. The purpose of this study is to explore the associations between mindful self-care, perceived stress, and the HRQoL in this population. We conducted a cross-sectional study between March and April 2017. We included participants who were students, aged 18 years and above, living in West Virginia and were able to answer online questions in English. Data was obtained from an online survey using a structured questionnaire, including the SF12v2®, mindful self-care scale- SHORT, and Perceived Stress Scale (PSS)-10. We applied linear regressions to determine the predictors of HRQoL (physical health and mental health) using SF12v2®. 194 participants met the inclusion criteria of the study. Mindful self-care was negatively associated with perceived stress. Better mindful self-care mediated the relationship between perceived stress and psychological well-being, controlling for gender, age, race, marital status, education level, annual household income, and chronic disease status. Perceived stress and mindful self-care were not related to the physical well-being. Better mindful self-care may safeguard against perceived stress among students aged 18 years and above. Our findings in this study recommend more mindfulness-based interventions targeted to this subpopulation to improve psychological well-being.