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1.
全成本绩效奖金核算制度是目前国內医院奖金核算和分配的主流模式.但在现代医院管理日趋强调集约化和精细化的今天,该制度对医护人员的激励效用正逐渐下降,以致难以适应现代医院管理对医疗服务风险和医院成本管控的需求.如果片面为发奖金而算奖金,将奖金核算模式与医院人力资源管理体系剥离,则不利于医院人事制度改革的进一步完善.  相似文献   

2.
居民消费价格指数是反映一定时期居民支付所购买的生活消费品价格和获得服务项目价格趋势和程度的一种相对数,它可以观察居民生活消费品及服务项目价格的变动对居民生活的影响,为各级政府掌握居民消费价格状况,研究和制定居民消费价格政策、工资政策以及为新国民经济核算体系中消除价格变动因素的核算提供科学依据,可以说对宏观经济的运行有很重要的影响。  相似文献   

3.
王巍  宿明 《现代情报》2017,37(2):19-24
本文以问卷调查的形式获取影响用户感知价值的医疗信息服务的因素,并以用户感知价值为导向,通过SPSS统计软件及文献回顾对当前医疗信息服务项目进行整理、总结,最终从总价值和总成本两个维度共8个评价指标的角度构建了医疗信息服务项目的感知价值指标体系,以期为后续提高医疗信息服务质量的研究提供参考。本文的研究结果可用于建设和完善医疗信息服务项目,评价医疗信息服务质量。  相似文献   

4.
针对项目物资精细化管理的理念,施工企业对工程项目的物资控制,从人员管理、价格掌控、耗材控制等方面进行了相应的策略,而这些成本核算都是物资精细化管理的成本理念。  相似文献   

5.
在市场经济条件下,企业之间的竞争说到底就是价格的竞争,而价格的竞争也就是企业成本管理水平的竞争。作业成本管理——作为目前国际上较为先进的成本管理控制方法,从传统的以"产品"为中心的成本计算模式,转为以作业为中心模式的作业成本法,不仅克服了传统成本计算方法的许多缺陷,可以提供准确而相关的成本信息,而且对成本控制提供了方便的条件。本文分析了家族型RH建筑电气公司现行成本系统存在的问题。然后以作业成本法的内容和方法为基础,对RH建筑电气公司的典型电气产品进行核算。将核算结果与公司原有成本法下核算出来的成本进行比较分析,发现两者之间存在着差异。建议RH建筑电气公司实行作业成本管理。  相似文献   

6.
医院的医疗服务收费一直为政府和群众所关注,而近年来关于“看病贵”、“看病难”的呼声更是此起彼伏。国家也曾经下发《中华人民共和国价格法》、《价格违法行为行政处罚条例》制止谋取暴利行为。2001年国家更是制定了全国统一的医疗服务项目标准,同时还要求执行价格公示以及一日清单等各种制度,物价部门也多次开展专项检查,以确保患者的利益不被损害。应当说目前的医疗服务收费是走在一条健康发展的道路上。但也有个别部门、个别单位乱收费情况仍然存在,甚至比较严重,这不但损害了患者的合法权益和医护人员白衣天使的形象,也影响了政府的公信力,还影响了社会的发展和稳定,妨碍了和谐社会的构建。所以,继续加强医疗服务项目及价格管理,仍然是当前医院管理的一条重要任务。  相似文献   

7.
建筑施工项目成本核算指的是采用一定的成本载体对施工项目发生的成本费用进行归集,从而形成满足施工项目成本管理需要的成本信息。作业成本法把成本计算深入到作业层次,以“产品耗费作业、作业耗费资源”为主线,通过对作业成本的确认和计量,对所有的作业活动进行追踪和动态反映。施工项目成本精细核算是在成本范围内,以项目为核算中心,在细化成本核算单元的基础上,利用一定的方法,精细分解并分析成本收支,全面反映施工项目成本耗费的核算过程。  相似文献   

8.
分析了公立医院实行取消药品加成、调整医疗服务项目价格等相关政策后的经济运营情况,试图为现代公立医院的经济管理工作提供一些可以借鉴的建议。  相似文献   

9.
基于在孵企业观点的孵化服务重要性评估研究   总被引:3,自引:1,他引:3  
将孵化服务分为八大类共66个具体项目,通过问卷调查收集在孵企业对各项孵化服务的需求信息,采用R id it方法进行排序。发现:在孵企业对孵化器提供的各项服务的需求是有差别的,被认为最重要的服务是孵化器提供的政策法律支持和财务及融资服务;在各具体服务项目中,在孵企业钟情于容易评估的服务项目,对那些可以自行解决的简单服务和不容易在短时期内见成效的服务项目普遍不感兴趣;不同行业的在孵企业对孵化服务的需求既有共同点也存在较多差异;以成立时间为基准分成的三组在孵企业在孵化需求方面并不存在大的差别。  相似文献   

10.
本文运用财务软件的项目管理模块,在用友U8.72系统中开发出核算物流成本的功能。通过对物流成本核算项目的分类和汇总,将指定的会计科目纳入物流成本核算项目之中,并成功地将物流显性成本从会计记录中剥离出来,最终形成较为完整的物流成本报表,为企业物流成本的核算提供一种新的借鉴方法。  相似文献   

11.
Aresearch group led by Prof. ZHAI Qiwei from the Institute for Nutritional Sciences under the CAS Shanghai Institutes for Biological Sciences has discovered that even relatively low doses of resveratrol--a chemical found in the skins of red grapes and in red wine--can improve the sensitivity of mice to the hormone insulin, according to a report in the October,2007 issue of Cell Metabolism. As insulin resistance is often characterized as the most critical factor contributing to the development of Type 2 diabetes, the findings“provide a potential new therapeutic approach for preventing or treating” both conditions, the researchers said.  相似文献   

12.
This study examined how students who had no prior experience with videoconferencing would react to the use of videoconferencing as an instructional medium. Students enrolled in seven different courses completed a questionnaire at the beginning of the semester and again at the end of the semester. Students at the origination and remote sites did not differ in their reactions toward videoconferencing but there was a significant difference for gender. Women reacted less favorably to videoconferencing. Compared to the beginning of the semester, students reported significantly less positive attitudes toward taking a course through videoconferencing at the end of the semester. There were no significant differences in students' attitudes toward videoconferencing across courses at the beginning of the semester but there were significant differences across the courses at the end of the semester. The results suggest the need for better preparation for both students and instructors.  相似文献   

13.
Ajoint study by Prof. ZHANG Zhibin from the CAS Institute of Zoology and his co-workers from Norway, US and Swiss have indicated that historical outbreaks of migratory locusts in China were associated with cold spells, suggesting that China's projected climate warming could decrease the pest's numbers. The study was published in Proceedings of theNational Academy of Sciences on 17 September, 2007.  相似文献   

14.
A computer-mediated group is a complex entity whose members exchange many types of information via multiple means of communication in pursuit of goals specific to their environment. Over time, they coordinate technical features of media with locally enacted use to achieve a viable working arrangement. To explore this complex interaction, a case study is presented of the social networks of interactions and media use among members of a class of computer-supported distance learners. Results show how group structures associated with project teams dominated who communicated with whom, about what, and via which media over the term, and how media came to occupy their own communication niches: Webboard for diffuse class-wide communication; Internet Relay Chat more to named others but still for general communication across the class; and e-mail primarily for intrateam communication. Face-to-face interaction, occurring only during a short on-campus session, appears to have had a catalytic effect on social and emotional exchanges. Results suggest the need to structure exchanges to balance class-wide sharing of ideas with subgroup interactions that facilitate project completion, and to provide media that support these two modes of interaction.  相似文献   

15.
Active biological molecules and functional structures can be fabricated into a bio-mimetic system by using molecular assembly method. Such materials can be used for the drug delivery, disease diagnosis and therapy, and new nanodevice construction.  相似文献   

16.
CAS should stick to the principle of rendering service to, and giving impetus for, the development of China's science enterprise by making S&T innovations, said CAS President LU Yongxiang. The CAS president made the remarks in a recent talk to communicate the gist of the winter session of the Party's Leading-member Group at CAS, which was held from 7 to 11 January in Beijing.  相似文献   

17.
With great care, Dr. ZHOU Zhonghe takes out a package wrapped by cotton tissue from a drawer and says: "This is the gem of our collections: the fossil of a bird that lived 125 million years ago!" Then, pointing at a tiny mound, he explains: "Look, this is the claw and that is the head. It was in the egg shell and ready to hatch ... The species fell into a family of waterside inhabitants."  相似文献   

18.
Electronic data interchange (EDI) provides means for interorganizational communication, creates network externalities, requires an advanced information technology (IT) infrastructure, and relies on standards. In the diffusion of such innovations, institutional involvement is imperative. Such institutions contain governmental agencies, national and global standardization organizations, local government, and nonprofit private organizations like industry associations. The last type of organizations we call intermediating institutions. They intermediate or coordinate ("inscribe") the activities of a group of would-be adopters. Unfortunately, little is known of how these organizations shape the EDI diffusion trajectory. In this article we examine one specific type of intermediating organizations?industry associations?and how they advanced the EDI diffusion process in the grocery sectors of Hong Kong, Denmark and Finland. We identify six institutional measures, placed into a matrix formed by the mode of involvement (influence vs. regulation) and the type of diffusion force (supply push vs. demand pull), that can be mobilized to further the EDI diffusion. Industry associations were found to be active users of all these measures to varying degrees. Their role was critical especially in knowledge building, knowledge deployment, and standard setting. Furthermore, institutional involvement varied due to policy and cultural contingencies and power dependencies.  相似文献   

19.
This essay focuses on universal service and the Internet as means to support social and political participation. The emphasis on access to telecommunications systems in conventional approaches to universal service is contrasted with access to content. A model of the information environment is described that accounts for the roles of content and conduit, both of which are necessary conditions to achieve true access. A method is outlined for employing information indicators to observe or measure the information environment.  相似文献   

20.
The increasing prospects of digital piracy has prompted the perceived need by electronic publishers to adopt technical systems of protection, and governments to reform their copyright laws. This article is a preliminary study of the management of intellectual property by electronic publishers, defined as those involved in the production of online databases, and CD-ROMs. It focuses on three main issues: (1) how electronic publishers view the increasing threat of piracy; (2) the methods of protection employed to protect intellectual property in digital format; and (3) the importance of technological protection of intellectual property in electronic publications. The analysis is based on a sample of 23 UK electronic publishers. The interviews revealed an interesting assortment of protection methods and did not show that technological protection was a preferred way. Instead, the means of protection, in addition to copyright law, comprised niche markets, pricing, trust, bad publicity, and nontechnical and technical means.  相似文献   

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