In July 2014,《International Financial Reporting Standard 9:Financial Instruments》(Referred to IFRS 9)was formally published. Compared to the former standard,《International Accounting Standard 39: Financial Instrume...In July 2014,《International Financial Reporting Standard 9:Financial Instruments》(Referred to IFRS 9)was formally published. Compared to the former standard,《International Accounting Standard 39: Financial Instruments》(Referred to IAS 39), rules of two main aspects, the classification and measurement of financial assets and the impairment model of financial assets have been changed in IFRS 9. Taking ICBC as an example, this paper studies the impact of changes in financial instruments on commercial banks. The study shows three impacts on commercial banks’ financial report. Firstly, the changes of the classification and measurement of financial assets will have limited impacts on commercial banks. Secondly, the expected-loss model will significantly increase the loan loss reserves under the new standard, thus reducing the net asset and net profit. Thirdly, the change in the measurement way of the equity instruments of available-for-sale securities will increase the fluctuation of the net profit. This study shows investors and regulators the impact of the new standard of financial instruments on commercial banks.展开更多
Objective The purpose of the present study is to provide scientific evidence for the implementation of standardized management of the loaner instruments by examining the process of receiving through issuing steps and ...Objective The purpose of the present study is to provide scientific evidence for the implementation of standardized management of the loaner instruments by examining the process of receiving through issuing steps and analyzing challenges encountered by the CSSD of our hospital. Methods The loaner instruments were collected and categorized into the control group( 2 639 pieces during the period of January 2013 to December 2014) and the observation group( 2 418 pieces during the period of January 2015 to December 2016). The possible causes of the challenges were carefully investigated and analyzed. Results After the implementation of standardized management procedures,the efficiency and qualified care of the loaner instruments was significantly improved by measuring qualified rate. The difference in the qualified rate between control and observation groups was statistically significant( P < 0. 01). Conclusion The implementation of the standardized management procedures is important for central sterilization supply departments in guarantee of safe supplies of the loaner instruments,reducing operation risks,and ultimately ensuring patient safety.展开更多
In terms of the problem of the evaluation of the utilization efficiency of the opening and sharing of the expensive instruments and equipment in colleges and universities, combined with the Internet plus management mo...In terms of the problem of the evaluation of the utilization efficiency of the opening and sharing of the expensive instruments and equipment in colleges and universities, combined with the Internet plus management mode of the whole process of the valuable instruments, based on the idea of ＂full opening and sharing＂, the author of this paper established the opening and sharing mechanisms of the instruments and equipment, to promote their effective allocation and improve their utilization efficiency. In this paper, the author carries out the thinking and discussion of the construction of a standardized evaluation system of the performance evaluation the valuable instruments and equipment.展开更多
目的对慢性阻塞性肺疾病(COPD)相关性疲劳特异性评估工具进行系统评价,为今后临床选择和开发高质量工具提供依据。方法检索PubMed、Web of Science、CINAHL、Embase、Cochrane Library、中国生物医学文献数据库(CBM)、中国知网(CNKI)、...目的对慢性阻塞性肺疾病(COPD)相关性疲劳特异性评估工具进行系统评价,为今后临床选择和开发高质量工具提供依据。方法检索PubMed、Web of Science、CINAHL、Embase、Cochrane Library、中国生物医学文献数据库(CBM)、中国知网(CNKI)、万方数据库和维普数据库中,所有关于COPD相关性疲劳特异性评估工具相关研究。检索时限为建库至2023年5月22日。使用“基于共识选择健康测量工具的标准(COSMIN)指南”对纳入工具的方法学及测量属性特征进行系统评价,综合评定证据等级并形成推荐意见。结果共纳入8个COPD相关性疲劳特异性评估量表,曼彻斯特COPD疲劳量表(MCFS)为A级推荐,修订版慢性病治疗功能评估—疲劳量表(MFACIT-F)、疲劳影响量表(FIS-25)、COPD和哮喘疲劳量表(CAFS)、疲劳评估工具(TFT)、中文修订版曼彻斯特COPD疲劳量表(MCFS-C)、中文修订版疲劳影响量表(FIS-C)、疲劳严重程度量表(FSS)为B级推荐。结论MCFS量表有高等证据支持内容效度、内部一致性和稳定性、中等证据支持结构效度,故暂被推荐使用,但适合我国的COPD相关性疲劳特异性评估工具仍有待进一步开发。展开更多
Radon observation is an important measurement item of seismic precursor network observation.The radon detector calibration is a key technical link for ensuring radon observation accuracy.At present,the radon detector ...Radon observation is an important measurement item of seismic precursor network observation.The radon detector calibration is a key technical link for ensuring radon observation accuracy.At present,the radon detector calibration in seismic systems in China is faced with a series of bottleneck problems,such as aging and scrap,acquisition difficulties,high supervision costs,and transportation limitations of radon sources.As a result,a large number of radon detectors cannot be accurately calibrated regularly,seriously affecting the accuracy and reliability of radon observation data in China.To solve this problem,a new calibration method for radon detectors was established.The advantage of this method is that the dangerous radioactive substance,i.e.,the radon source,can be avoided,but only“standard instruments”and water samples with certain dissolved radon concentrations can be used to realize radon detector calibration.This method avoids the risk of radioactive leakage and solves the current widespread difficulties and bottleneck of radon detector calibration in seismic systems in China.The comparison experiment with the traditional calibration method shows that the error of the calibration coefficient obtained by the new method is less than 5%compared with that by the traditional method,which meets the requirements of seismic observation systems,confirming the reliability of the new method.This new method can completely replace the traditional calibration method of using a radon source in seismic systems.展开更多
文摘In July 2014,《International Financial Reporting Standard 9:Financial Instruments》(Referred to IFRS 9)was formally published. Compared to the former standard,《International Accounting Standard 39: Financial Instruments》(Referred to IAS 39), rules of two main aspects, the classification and measurement of financial assets and the impairment model of financial assets have been changed in IFRS 9. Taking ICBC as an example, this paper studies the impact of changes in financial instruments on commercial banks. The study shows three impacts on commercial banks’ financial report. Firstly, the changes of the classification and measurement of financial assets will have limited impacts on commercial banks. Secondly, the expected-loss model will significantly increase the loan loss reserves under the new standard, thus reducing the net asset and net profit. Thirdly, the change in the measurement way of the equity instruments of available-for-sale securities will increase the fluctuation of the net profit. This study shows investors and regulators the impact of the new standard of financial instruments on commercial banks.
基金Special Fund of Academic Competence Improvement Project in Nursing of Integrated Traditional Chinese and Western M edicine(TG20180002g)
文摘Objective The purpose of the present study is to provide scientific evidence for the implementation of standardized management of the loaner instruments by examining the process of receiving through issuing steps and analyzing challenges encountered by the CSSD of our hospital. Methods The loaner instruments were collected and categorized into the control group( 2 639 pieces during the period of January 2013 to December 2014) and the observation group( 2 418 pieces during the period of January 2015 to December 2016). The possible causes of the challenges were carefully investigated and analyzed. Results After the implementation of standardized management procedures,the efficiency and qualified care of the loaner instruments was significantly improved by measuring qualified rate. The difference in the qualified rate between control and observation groups was statistically significant( P < 0. 01). Conclusion The implementation of the standardized management procedures is important for central sterilization supply departments in guarantee of safe supplies of the loaner instruments,reducing operation risks,and ultimately ensuring patient safety.
文摘In terms of the problem of the evaluation of the utilization efficiency of the opening and sharing of the expensive instruments and equipment in colleges and universities, combined with the Internet plus management mode of the whole process of the valuable instruments, based on the idea of ＂full opening and sharing＂, the author of this paper established the opening and sharing mechanisms of the instruments and equipment, to promote their effective allocation and improve their utilization efficiency. In this paper, the author carries out the thinking and discussion of the construction of a standardized evaluation system of the performance evaluation the valuable instruments and equipment.
文摘目的对慢性阻塞性肺疾病(COPD)相关性疲劳特异性评估工具进行系统评价,为今后临床选择和开发高质量工具提供依据。方法检索PubMed、Web of Science、CINAHL、Embase、Cochrane Library、中国生物医学文献数据库(CBM)、中国知网(CNKI)、万方数据库和维普数据库中,所有关于COPD相关性疲劳特异性评估工具相关研究。检索时限为建库至2023年5月22日。使用“基于共识选择健康测量工具的标准(COSMIN)指南”对纳入工具的方法学及测量属性特征进行系统评价,综合评定证据等级并形成推荐意见。结果共纳入8个COPD相关性疲劳特异性评估量表,曼彻斯特COPD疲劳量表(MCFS)为A级推荐,修订版慢性病治疗功能评估—疲劳量表(MFACIT-F)、疲劳影响量表(FIS-25)、COPD和哮喘疲劳量表(CAFS)、疲劳评估工具(TFT)、中文修订版曼彻斯特COPD疲劳量表(MCFS-C)、中文修订版疲劳影响量表(FIS-C)、疲劳严重程度量表(FSS)为B级推荐。结论MCFS量表有高等证据支持内容效度、内部一致性和稳定性、中等证据支持结构效度,故暂被推荐使用,但适合我国的COPD相关性疲劳特异性评估工具仍有待进一步开发。
基金supported by the National Natural Science Foundation of China Study on the Key Technology of Non-radium Source Radon Chamber(No.42274235).
文摘Radon observation is an important measurement item of seismic precursor network observation.The radon detector calibration is a key technical link for ensuring radon observation accuracy.At present,the radon detector calibration in seismic systems in China is faced with a series of bottleneck problems,such as aging and scrap,acquisition difficulties,high supervision costs,and transportation limitations of radon sources.As a result,a large number of radon detectors cannot be accurately calibrated regularly,seriously affecting the accuracy and reliability of radon observation data in China.To solve this problem,a new calibration method for radon detectors was established.The advantage of this method is that the dangerous radioactive substance,i.e.,the radon source,can be avoided,but only“standard instruments”and water samples with certain dissolved radon concentrations can be used to realize radon detector calibration.This method avoids the risk of radioactive leakage and solves the current widespread difficulties and bottleneck of radon detector calibration in seismic systems in China.The comparison experiment with the traditional calibration method shows that the error of the calibration coefficient obtained by the new method is less than 5%compared with that by the traditional method,which meets the requirements of seismic observation systems,confirming the reliability of the new method.This new method can completely replace the traditional calibration method of using a radon source in seismic systems.
