会计信息失真原因与治理——从企业信用视角

文章从企业信用与会计信息关系来研究会计信息失真的原因与治理,认为会计信息是企业信用的基础,会计信息失真是企业信用基础性缺失,并通过对会计信息失真的市场信用环境和企业信用系统缺失两个方面原因的考察提出了建立和完善现代企业制度、完善会计法规和准则、改变会计生产模式及加强和完善各种约束来机制等针对性措施来治理会计信息失真重构企业信用。     

浅谈体育教学中的"热损伤"

夏季的到来,炎热高温的天气给室外体育课带来了许多安全问题;在教学中做好预防和治疗高温对学生机体产生的影响。     

启蒙现代性之尴尬——与《五四遗事》有关的遗事

张爱玲的小说《五四遗事》写了两对五四青年追求高雅的爱情而最终落入世俗的故事。《五四遗事》是关于启蒙现代性的命运的叙事。启蒙现代性不仅为中国知识分子酿造了“启蒙”和“救亡”的国家意志,而且还构想出一种“伟大爱情”的神话,作为元叙事来教化和改造中国知识分子的日常生活。作为宿命论者的张爱玲,清楚地意识到了启蒙现代性的尴尬;她既拒绝审美救世主义者用诗意来超越日常生活,也无法像鲁迅那样以社会革命论的态度来对待日常生活。     

单味大黄煎液治疗滴虫性阴道炎2例的报告

有些患有滴虫性阴道炎的妇女,不能服用西药,作者采用单味大黄煎液治疗滴虫性阴道炎,并对疗效进行了观察,疗效显著。     

全面建设小康社会与发展政治文明

通过分析社会主义政治文明及其优势 ,揭示了全面建设小康社会过程中实现政治发展目标的重要性 ,把努力建设中国特色社会主义政治文明作为全面建设小康社会的极其重要内容 ,并提出发展社会主义政治文明的有效途径。     

Regression,Self-Disclosure,and the Teach or Treat Dilemma: Implications of a Relational Approach for Social Work Supervision

This paper presents a brief review of a relational approach to clinical supervision and argues for its application in social work settings. Although an integral and essential part of practice, clinical supervision is underrepresented in the practice literature. Given this paucity of writings on supervision, the recent book by Mary Gail Frawley-O'Dea and Joan Sarnat, The Supervisory Relationship: A Contemporary Psychodynamic Approach, stands out as a seminal contribution because the authors present a fully developed relational model of supervision that fills a major gap in the development of contemporary relational theory and practice. We selectively review the basic concepts and principles of Frawley-O'Dea and Sarnat's model and apply this supervisory approach to current social work practice. Our focus will be on exploring three controversial and much-debated topics: self-disclosure, regression, and the teach or treat dilemma. Case vignettes from two supervisory experiences will serve to illustrate how a relational approach enhances both the treatment and the supervisory relationship.     

高校体育教学中“区别对待”新论

通过对普通高校体育课程教学存在问题的分析,提出需要增加体育理论课的内容和教学时数,减少体育实践课中的基础课,普及选项课,开设选修课,同时要淡化竞技,注重健身、娱乐、休闲的体育活动项目,高校体育教学要符合学生自己的专业特点,对不同专业的学生选用不同的教学内容和教学方法,以便能更好地发挥与实现体育课程的教育和发展功能。     

Refusal of recommended maternity care: Time to make a pact with women?

Background

The right to refuse medical treatment can be contentious in maternity care. Professional guidance for midwives and obstetricians emphasises informed consent and respect for patient autonomy, but there is little guidance available to clinicians about the appropriate clinical responses when women decline recommended care.

Treatment effect measures under nonproportional hazards

In a clinical trial with a time-to-event endpoint the treatment effect can be measured in various ways. Under proportional hazards all reasonable measures (such as the hazard ratio and the difference in restricted mean survival time) are consistent in the following sense: Take any control group survival distribution such that the hazard rate remains above zero; if there is no benefit by any measure there is no benefit by all measures, and as the magnitude of treatment benefit increases by any measure it increases by all measures. Under nonproportional hazards, however, survival curves can cross, and the direction of the effect for any pair of measures can be inconsistent. In this paper we critically evaluate a variety of treatment effect measures in common use and identify flaws with them. In particular, we demonstrate that a treatment's benefit has two distinct and independent dimensions which can be measured by the difference in the survival rate at the end of follow-up and the difference in restricted mean survival time, and that commonly used measures do not adequately capture both dimensions. We demonstrate that a generalized hazard difference, which can be estimated by the difference in exposure-adjusted subject incidence rates, captures both dimensions, and that its inverse, the number of patient-years of follow-up that results in one fewer event (the NYNT), is an easily interpretable measure of the magnitude of clinical benefit.     

Parametric and nonparametric methods for confidence intervals and sample size planning for win probability in parallel-group randomized trials with Likert item and Likert scale data

Data on the Likert scale are ubiquitous in medical research, including randomized trials. Statistical analysis of such data may be conducted using the means of raw scores or the rank information of the scores. In the context of parallel-group randomized trials, we quantify treatment effects by the probability that a subject in the treatment group has a better score than (or a win over) a subject in the control group. Asymptotic parametric and nonparametric confidence intervals for this win probability and associated sample size formulas are derived for studies with only follow-up scores, and those with both baseline and follow-up measurements. We assessed the performance of both the parametric and nonparametric approaches using simulation studies based on real studies with Likert item and Likert scale data. The simulation results demonstrate that even without baseline adjustment, the parametric methods did not perform well, in terms of bias, interval coverage percentage, balance of tail error, and assurance of achieving a pre-specified precision. In contrast, the nonparametric approach performed very well for both the unadjusted and adjusted win probability. We illustrate the methods with two examples: one using Likert item data and the other using Like scale data. We conclude that non-parametric methods are preferable for two-group randomization trials with Likert data. Illustrative SAS code for the nonparametric approach using existing procedures is provided.