选定思路 找准门路 才有出路

1995年3月，联合国社会发展世界前脑会议将1996年确定为“国际消除贫困年”。这是人类首次将消除贫困作为全人类的共同任务。李鹏总理代表中国政府在这里表达了消除本国贫困的坚定决心，并就本世界未消除绝对贫困向国际社会做出了庄严承诺。过去的几十年里，世界经济不断发展，社会财富迅速增加。

给玩具的家安门牌

在幼儿已初步掌握了分类知识的基础上,我在各个玩具筐的外侧系吊一种玩具当门牌,游戏结束时强调:玩具的家也有门牌,小朋友送玩具回家时要找准门牌,别送错了,不然玩具会想家的。这样幼儿就有条不紊地收拾、整理起玩具来。假如有谁不注意送错了玩具,立即就有人提醒他:“这不是它的家,那才是呢。”给玩具的家安门牌,有效地解决了游戏结束时幼儿混装玩具的现象。

话真“假”实

一天,乡下苍蝇因肚子疼,要到城里蚊子处买药。它们一见如故,臭气相投。 “老兄,别来无恙?”蚊子文绉绉地问。 “凑合,还算活着,”苍蝇无精打彩地答道。抬头一看,只见蚊子红光满面,大肚隆起如身怀六甲,苍蝇眼睛一亮,急趋两步问:“好久不见,你又发福了,腰这么粗,准是又坑人家‘娘们’了。”

致富七忌

一忌没胆量,遇事下不了决心。二忌盲目行动,看不准门道。三忌缺乏信息、缺乏产品销路和原料前景。四忌不从实际出发,看不起小本生意。五忌缺乏创造精神,总跟在人家后面,找不到新路子。六忌目光短浅,不注意智力投资,如不读报刊、不听广播、不看电视,舍不得花钱学新技术等等。七忌“挤热门”,人家干什么我干什么,不另辟新径。

Azithromycin-containing versus standard triple therapy for Helicobacter pylori eradication:A meta-analysis

AIM： To evaluate whether adding azithromycin to firstline Helicobacter pylori （H pylorl） eradication improved eradication and reduced side effects. METHODS： Eligible articles were identified by searches of electronic databases. We included all randomized trials that compared azithromycin-containing with standard triple-therapy regimens for first-line treatment of H pylori infection. Statistical analysis was performed with Review Manager 5.0.10. Sub-analyses were also performed. RESULTS： We identified 14 randomized trials （1431 patients）. Pooled Hpylori eradication rates were 72.01% （95% CI： 58.09%-85.93%） and 69.78% （95% CI： 66.47%-73.09%） for patients with or without azithromycin by intention-to-treat analysis, and the odds ratio （OR） was 1.17 （95% CI： 0.64-2.14）. The occurrence of side effects differed significantly and was 15.81% （95% CI： 12.50%-19.12%） and 25.20% （95% CI： 21.44%-28.96%） for treatment with or without azithromycin, respectively, and the summary OR was 0.58 （95% CI： 0.41-0.82）. Furthermore, the azithromycin-containing group had a lower occurrence of diarrhea, nausea and taste disturbance. CONCLUSION： Our review suggests that azithromycincontaining triple-therapy regimens could be equally effective in eradication of Hpylori compared with standard first-line triple-therapy regimens.

Multi-Criterion Optimal Design of Automotive Door Based on Metamodeling Technique and Genetic Algorithm

A method for optimizing automotive doors under multiple criteria involving the side impact, stiffness, natural frequency, and structure weight is presented. Metamodeling technique is employed to construct approximations to replace the high computational simulation models. The approximating functions for stiffness and natural frequency are constructed using Taylor series approximation. Three popular approximation techniques,i.e.polynomial response surface (PRS), stepwise regression (SR), and Kriging are studied on their accuracy in the construction of side impact functions. Uniform design is employed to sample the design space of the door impact analysis. The optimization problem is solved by a multi-objective genetic algorithm. It is found that SR technique is superior to PRS and Kriging techniques in terms of accuracy in this study. The numerical results demonstrate that the method successfully generates a well-spread Pareto optimal set. From this Pareto optimal set, decision makers can select the most suitable design according to the vehicle program and its application.

Safety and effectiveness of propofol sedation during and after outpatient colonoscopy

AIM:To study the safety and effectiveness of propofol sedation for outpatient colonoscopy.METHODS:Propofol was given by bolus injection with an age-adjusted standard protocol consisting of 60 mg for patients < 70 years old,40 mg for patients age 70-89 years,and 20 mg for those ≥ 90 years,and additional injections of 20 mg propofol were given up to a maximum of 200 mg.The principal parameters were the occurrence of adverse events within 24 h after colonoscopy and overall satisfaction for this procedure.Secondary parameters included successful procedure,respiratory depression,and other complications.RESULTS:Consecutive patients were entered prospectively and all 2101 entered successfully completed outpatient colonoscopy.The mean dose of propofol used was 96.4 mg(range 40-200 mg).Younger patients required higher doses of propofol than older patients(20-40 years vs ≥ 61 years:115.3 ± 32 mg vs 89.7 ± 21 mg,P < 0.001).Transient supplemental oxygen supply was needed by five patients(0.2%);no other complications occurred.The questionnaires were completed by 1820(87%) of 2101 patients and most rated their overall satisfaction as excellent(80%) or good(17%).The majority(65%) of patients drove home or to their office after their colonoscopy.Most(99%) were willing to repeat the same procedure.No incidents occurred within 24 h after colonoscopy.CONCLUSION:Propofol sedation using a dose < 200 mg proved both safe and practical for outpatient colonoscopy.

Joint Spectrum Sensing Based on Variance and Correlation Analysis

In this paper, a novel detection criterion is proposed to decide whether primary user(PU) exists based on joint analysis of the variance and correlation for observation signal,considering a correlation within the observed signal. Simultaneously, the corresponding detection thresholds are also designed. Simulation experiments verify the proposed method suits for the observation signal in Additive White Gaussian Noise(AWGN), Rayleigh,Rician channel and the detection performance is improved greatly.

International Public Sector Accounting Standards （IPSAS） Implementation in the European Union （EU） Member States

The aim of this paper is to analyze the implementation level of International Public Sector Accounting Standards （IPSAS） in the member states of the European Union （EU）. After an introduction of the legislative framework in the EU and a review of the literature about the implementation of IPSAS in the EU member states, this paper classifies, on the basis of a survey, the states according to their formal implementation levels of IPSAS. It also analyzes the types of accounting （cash basis accounting, modified cash basis accotmting, accrual accounting, and modified accrual basis accounting） used by the states studied. The survey shows that there are important disparities among the member states, both for the application of IPSAS and for the type of accounting that is used. Furthermore, it appears that even if IPSAS is not legally adopted in most European member states, there is a tendency to use modern accounting systems based on accrual accounting close to IPSAS.

Comparative outcome of stapled trans-anal rectal resection and macrogol in the treatment of defecation disorders

AIM:To prospectively assess the eff icacy and safety of stapled trans-anal rectal resection(STARR) compared to standard conservative treatment,and whether preoperative symptoms and findings at defecography and anorectal manometry can predict the outcome of STARR.METHODS:Thirty patients(Female,28;age:51 ± 9 years) with rectocele or rectal intussusception,a defecation disorder,and functional constipation were submitted for STARR.Thirty comparable patients(Female,30;age 53 ± 13 years),who presented with symptoms of rectocele or rectal intussusception and were treated with macrogol,were assessed.Patients were interviewed with a standardized questionnaire at study enrollment and 38 ± 18 mo after the STARR procedure or during macrogol treatment.A responder was def ined as an absence of the Rome Ⅲ diagnostic criteria for functional constipation.Defecography and rectoanal manometry were performed before and after the STARR procedure in 16 and 12 patients,respectively.RESULTS:After STARR,53% of patients were responders;during conservative treatment,75% were responders.After STARR,30% of the patients reported the use of laxatives,17% had intermittent anal pain,13% had anal leakage,13% required digital facilitation,6% experienced defecatory urgency,6% experienced fecal incontinence,and 6% required re-intervention.During macrogol therapy,23% of the patients complained of abdominal bloating and 13% of borborygmi,and 3% required digital facilitation.No preoperative symptom,defecographic,or manometric finding predicted the outcome of STARR.Post-operative defecography showed a statistically significant reduction(P < 0.05) of the rectal diameter and rectocele.The postoperative anorectal manometry showed that anal pressure and rectal sensitivity were not significantly modified,and that rectal compliance was reduced(P = 0.01).CONCLUSION:STARR is not better and is less safe than macrogol in the treatment of defecation disorders.It could be considered as an alternative therapy in patients unresponsive to macrogol.

Diagnostic accuracy of tests for Helicobacter pylori in an Alaska Native population

AIM： TO evaluate the accuracy of two non-invasive tests in a population of Alaska Native persons. High rates of Helicobacter pylori （H. pylon] infection, H. pyIori treatment failure, and gastric cancer in this population necessitate documentation of infection status at multiple time points over a patient＇s life.urease test, 13C urea breath test （UBT）, and immunoglobulin G antibodies to H. pylori in serum. The performances of 13C-UBT and antibody test were compared to a gold standard defined by a positive H. pylori test by culture or, in case of a negative culture result, by positive histology and a positive rapid urease test.RESULTS： The sensitivity and specificity of the 13C- UBT were 93% and 88%, respectively, relative to the gold standard. The antibody test had an equivalent sensitivity of 93% with a reduced specificity of 68%. The false positive results for the antibody test were associated with previous treatment for an H. pylorlinfection [relative risk （RR） = 2.8]. High levels of antibodies to H. py/or/were associated with chronic gastritis and male gender, while high scores in the 13C-UBT test were associated with older age and with theH. pylori bacteria load on histological examination （RR = 4.4）. CONCLUSION： The 13C-UBT outperformed the antibody test for H. pylori and could be used when a noninvasive test is clinically necessary to document treatment outcome or when monitoring for reinfection.

Vietnamese State Budget Accounting With the Relationships Between the State Budget Law and International Public Sector Accounting Standards （IPSAS）＊ Pham Quang Huy University of Economics, Ho Chi Minh City, Vietnam

For a long time, Vietnam has modifications in all aspects in the society. For many years, Vietnam has improved features in administrative works as well as in different areas, such as public administration, finance, and accounting In the accounting content, budget accounting is an important thing which is worth noting. However, along with the achievements, Vietnam is also facing a number of limitations to be overcome for ensuring transparency in the state budget. Since then, the main purpose of the article is to provide a general picture of budget accounting in Vietnam and what has not been done through finding the relationships with budget regulations and international public sector accounting. The results showed that Vietnam will transform and issue the new law on budget and build up a new model for controlling information published by data accounting system in the future.

A Study of How Market Entry and Exit Matter for Productivity in China＇s 426 Industries

Based on extensive micro data sets, this paper examines the relationship among large-scale entry and exit, competition and total factor productivity （TFP） growth of China＇s industry during economic transition and market opening. We have arrived at these findings： market opening spurs entry and exit of large numbers of non-state-owned enterprises （non-SOEs） and facilitates dynamic competition; through the stimulation effect of competition, entry and exit push TFP growth on the part of enterprises; through the resource reallocation effect, entry and exit promote growth of the aggregate TFP. However, results indicate that the resource allocation efficiency remains very low in capital-intensive industries where the government intervenes a lot. To conclude, promoting open competition is significant to the growth of industrial sectors ＇productivity.

Application of International Public Sector Accounting Standards in Vietnam in Current Conditions

The objective of improving the state accounting system is to build a state accounting system based on a single and complete database which is applied uniformly across all public authorities and agencies from central to local. Such an accounting system must ensure a reliable and smooth flow of information among all the entities that take part in the preparation, allocation, execution, and finalization of the state budget. In order to improve the quality of financial information, to harmonize, and to develop accounting profession globally, the trend of international economic integration requires the standardization of accounting legislative framework among countries and first of all, the harmonization and unification of the preparation, presentation, and disclosure of financial information. Financial statements of each business in the private sector and financial statements of the government in the public sector in different countries should be transparent and presented in accordance with the accounting standards and principles and in line with international practices so that the financial information will be able to be compared and evaluated. Therefore, financial statements of each entity in the public sector and the consolidated financial statements of public sector entities issued by the government in different countries must be prepared and presented in a unified form to suit the international public sector accounting standards. Accordingly, with the application of the interview method in research, the main objective of this article is to focus on searching for the bases and consideration for the application of international public sector accounting standards in Vietnam in current conditions. This article consists of eight sections： （1） what are international public sector accounting standards？ （2） accounting entities of the public sector; （3） the limitations of current public sector accounting in Vietnam; （4） financial information to meet the requirements of state management and to comply with international practices; （5） the advantages of applying international public sector accounting standards in Vietnam; （6） the difficulties and challenges of applying international public sector accounting standards in Vietnam; （7） learning experiences from other countries; and （8） conclusion.

IPSAS and Accounting Systems in the Italian Public Administrations： Expected Changes and Implementation Scenarios

This paper proposes to identify the main features of a possible implementation path of the International Public Sector Accounting Standard （IPSAS） standards within the Italian local public administration. In perspective, local Public Administrations （PA） may represent the reference target for the introduction of IPSAS standards but a direct application in the short-run can hardly be imagined in the Italian context. According to the CFOs of medium-small Municipalities in the Lazio Region, the IPSAS enforcement strategy swings between the ＂forced＂ model and the ＂spontaneous＂ model. The application of IPSAS standards to Italian PAs depends on specific law provisions at all institutional levels and requires a process of implementation based on a bottom-up model ＂governed by the center＂.

From Consolidation to Segment Reporting in Local Government： Accountability Needs, Accounting Standards, and the Effect on Decision-Makers

Consolidated Financial Statements （CFSs） in the public sector represent useful financial tools to improve transparency and accountability toward internal and external users. This aggregate view is only a part of the information needed in order to give politicians, managers, employees, financial institutions, rating agencies, and citizens a whole view of a local government＇s financial performance. It emerges the need to have segment information, covering specific policy areas for which it is appropriate to separately report financial and non-financial information. This paper, after having discussed the need for accountability and decision-making in a theoretical framework, gives account of a pilot project realized by the municipality of Reggio Emilia, which introduced CFSs and segment reporting. The empirical study is based on an action research as a methodological approach to solving practical problems. Finally, the paper also offers some practical suggestions to contribute to the applicability of the segment reporting in the public sector.

Wastewater Treatment and Sludge Utilisation in Hungary

Hungary＇s accession to the European Union in 2004 marked the start of a new era. The completion of legal harmonization brought in new emission standards and thresholds, and this was followed by EU-assisted projects to build and reconstruct wastewater treatment plants. The utilization of sludge after it leaves the wastewater treatment plant is now a solely private-sector operation. There are new political priorities： increasing state involvement, buying out of major--formerly privatized--service providers, reintegration of isolated service providers, legally-imposed reduction of public utility charges. As a result, a demand has arisen for a greater central, i.e. government role in sludge utilization.

Accounting regulation and IPSAS implementation： Efforts of transition countries toward IPSAS compliance

The need for high quality standards to enhance sound and consistent financial reporting and the fact that the inefficiency and ineffectiveness of public sector extended to a belief that public and private sectors did not have to be managed in fundamentally different ways, fostered a wide-ranging discussion about the harmonization of public sector accounting systems and their convergence towards the private sector financial reporting standards. This paper discusses the state and perspective of public sector accounting and financial reporting in transition countries. Precisely, this paper aims to examine the adequacy of governmental accounting and financial reporting model, reflecting the existing accounting regulation and financial reporting framework in Slovenia, Croatia and Bosnia and Herzegovina. The motivation for this paper emerges from international discussions about IPSASs development and adoption, and the fact that the topic is becoming more and more relevant as many countries are moving towards adopting full accrual accounting using IPSASs as their method of financial reporting. Our results show that the degree and dynamics of government accounting systems＇ transformation in transition countries depends upon several specific factors which have to be taken into account when evaluating the systems and making comparison between government accounting system reforms in countries in the analysis. Thus, the study distinguishes certain similarities but also discrepancies regarding the status and possible further development of governmental accounting in countries examined.

Call for an Institution with the Authority and Mandate with Regard to Technical Disputes and Fundamental Consideration for the System

Based on this evidence and many other examples, this paper advocates a drastic overhaul of the system, in which a distinction is made between simple, standard projects, less simple solutions that can be assessed with performance requirements, and high-value projects which are handled in accordance with the science of probabilistics. Next to or in addition to the Council of State, there has to be a technical body appointed under statute with non-departmental public body status, which can issue binding rulings in technical disputes, with very short procedural delays.

Economic Cost-Effectiveness of the Implementation of the Quality Standard ISO 9001 in the Health Sector

The quality standard ISO 9001 helps and enables organizations, regardless of the sector where they exist, to implement the quality management properly. Recent years have attracted attention to the possibilities of implementing this standard in the health sector and the economic viability of that long-term investment. Health care organizations are recognizing the value system that combines all the criteria for managing quality, including management of business, compliance and management of procedural steps, and most importantly, the total quality management. In general, the implementation of ISO 9001：2008 standard for quality in health care institutions is seen as an opportunity to improve the quality of health care, and the entire process is to be completed by reducing costs and improving services in the sector. The implementation of a quality standard is directed towards patients, medical staff, and management in order to achieve reduction and complete relief from the pain, correct and professional services, conducted services with an appropriate skilled and professional care to obtain results that are comparable to known standards, and protection services with appropriate insurance policies, and the management expects the implementation of a quality system to justify and return their investments. The methods used in this paper are based on the quality standard ISO 9001：2008--Quality Management System and the Guidelines for Improving Performance, developed based on ISO 9004：2000： Quality Management System-43uidelines for Continuous Improvement. These guidelines contain a big part of the text in ISO 9004：2000, but they are supplemented with specific guidelines for their implementation in the health sector. The implementation of the system and monitoring guidelines evidently contributes to the overall resolution and closure of problems in over 50% of cases. This not only results in saving money for the institution, but it also globally leads to reduced variations in the healing process. Expected benefits from implementing the system in the health care sector in the Republic of Macedonia relate to providing a substantial foundation for obtaining all the necessary facilities and reduction of the costs by reducing the inappropriate staff in exactly determined departments. Implementation of future accreditation processes can be accomplished in a much shorter period of time, especially when there is good communication and cooperation among the departments. Improved working systems, processes, and final results inevitably contribute to happy and healthy patients.