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会计学视角下高等教育成本计量研究 被引量:5
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作者 徐莉萍 龚光明 《江苏高教》 CSSCI 北大核心 2006年第4期30-32,共3页
现行高等教育成本计量方法不符合国家整体利益最大化原则和激励原则,已无法为有效的教育决策提供有用的信息。本文认为,在现行高等教育成本核算方法中引入作业成本法将有助于建立一套平行的、自行设计的、成本低廉的,且既可提供外部成... 现行高等教育成本计量方法不符合国家整体利益最大化原则和激励原则,已无法为有效的教育决策提供有用的信息。本文认为,在现行高等教育成本核算方法中引入作业成本法将有助于建立一套平行的、自行设计的、成本低廉的,且既可提供外部成本信息,又可提供内部成本信息的核算系统。 展开更多
关键词 会计学 教育决策信息 成本计量 作业成本 高等教育
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The Impact of Information Technology on Admission Decisions
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作者 Ofir Ben-Assuli Moshe Leshno Itamar Shabtai 《Computer Technology and Application》 2011年第7期539-544,共6页
Information systems have been adopted in many fields including the health industry. Indeed, keeping abreast of the advances of the technological age, many medical organizations have invested heavily in information tec... Information systems have been adopted in many fields including the health industry. Indeed, keeping abreast of the advances of the technological age, many medical organizations have invested heavily in information technologies (IT), aiming at improving medical decision-making and increasing its efficiency. Despite their obvious advantages, the systems do not always immediately provide the vital medical information required for critical decision-making, and the decisions that are based on this partial information may result in a decreased level of quality of care and unnecessary costs. The objective of this research is to evaluate the contribution of IT to decision-makers (physicians) at the point of care of emergency departments (EDs) by investigating whether the information systems (IS) have improved the medical outcomes, in the complex and highly stressful environment of the ED, with time constraints and overcrowding. The authors evaluated the contribution of the medical information to admission decisions by using the track log-file analysis method. The results were obtained using a unique database containing referrals to the ED from seven main hospitals in Israel. The authors' results lead to the major conclusion that viewing medical history contributes to admission decisions and clearly reduces the number of avoidable admissions. 展开更多
关键词 Medical informatics medical decision-making health informatics
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基础教育如何迎接数字化生存的挑战 被引量:15
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作者 桑新民 《人民教育》 北大核心 2001年第8期14-16,共3页
关键词 基础教育 教育信息 教育决策管理系统信息化建设 教育资源信息 基地建设 区域教育
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