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直岁非寺院会计辩 被引量:1
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作者 张秀春 宋小明 《会计与经济研究》 CSSCI 北大核心 2020年第6期60-75,共16页
直岁是古代寺院中一个特殊而重要的职位,敦煌遗书中多见其踪,吸引了学界较多关注。对于直岁的职掌究竟是什么,是否为寺院专职会计,其职位是高是低,人们看法各不相同。延伸下去,则涉及寺院管理中是否设专职会计,以及寺院财计管理的体制... 直岁是古代寺院中一个特殊而重要的职位,敦煌遗书中多见其踪,吸引了学界较多关注。对于直岁的职掌究竟是什么,是否为寺院专职会计,其职位是高是低,人们看法各不相同。延伸下去,则涉及寺院管理中是否设专职会计,以及寺院财计管理的体制、状况等问题。这些问题实涉及对中国古代民间会计业务组织及工作状况的整体判断,具有重要的历史意义。敦煌寺院文书中包含诸多有关寺院直岁的原始材料,结合宋元时期的丛林清规进行分析,发现直岁并非寺院专职会计,而是具有轮值性质的职事人员。宋元时期的寺院作为一种兼具宗教与经济双重性质的组织,是民间经济中颇具代表性的组织形式。随着经济规模的膨胀,寺院的会计业务体系获得了长足进步。虽未专设会计机构,却已发生由以负责库藏管理的库头向更具全局意义的副寺的提升,会计报告、核查及内部分工日趋完备。 展开更多
关键词 寺院会计 直岁 写账人 库头 副寺
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Octogenarian patients with colorectal cancer: Characterizing an emerging clinical entity 被引量:1
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作者 Hadar Goldvaser Noa Katz Shroitman +6 位作者 Irit Ben-Aharon Ofer Purim Yulia Kundel Daniel Shepshelovich Tzippy Shochat Aaron Sulkes Baruch Brenner 《World Journal of Gastroenterology》 SCIE CAS 2017年第8期1387-1396,共10页
To characterize colorectal cancer (CRC) in octogenarians as compared with younger patients.METHODSA single-center, retrospective cohort study which included patients diagnosed with CRC at the age of 80 years or older ... To characterize colorectal cancer (CRC) in octogenarians as compared with younger patients.METHODSA single-center, retrospective cohort study which included patients diagnosed with CRC at the age of 80 years or older between 2008-2013. A control group included consecutive patients younger than 80 years diagnosed with CRC during the same period. Clinicopathological characteristics, treatment and outcome were compared between the groups. Fisher’s exact test was used for dichotomous variables and χ<sup>2</sup> was used for variables with more than two categories. Overall survival was assessed by Kaplan-Meier survival analysis, with the log-rank test. Cancer specific survival (CSS) and disease-free survival were assessed by the Cox proportional hazards model, with the Fine and Gray correction for non-cancer death as a competing risk.RESULTSThe study included 350 patients, 175 patients in each group. Median follow-up was 40.2 mo (range 1.8-97.5). Several significant differences were noted. Octogenarians had a higher proportion of Ashkenazi ethnicity (64.8% vs 47.9%, P < 0.001), a higher rate of personal history of other malignancies (22.4% vs 13.7%, P = 0.035) and lower rates of family history of any cancer (36.6% vs 64.6%, P < 0.001) and family history of CRC (14.4% vs 27.3%, P = 0.006). CRC diagnosis by screening was less frequent in octogenarians (5.7% vs 20%, P < 0.001) and presentation with performance status (PS) of 0-1 was less common in octogenarians (71% vs 93.9%, P < 0.001). Octogenarians were more likely to have tumors located in the right colon (45.7% vs 34.3%, P = 0.029) and had a lower prevalence of well differentiated histology (10.4% vs 19.3%, P = 0.025). They received less treatment and treatment was less aggressive, both in patients with metastatic and non-metastatic disease, regardless of PS. Their 5-year CSS was worse (63.4% vs 77.6%, P = 0.009), both for metastatic (21% vs 43%, P = 0.03) and for non-metastatic disease (76% vs 88%, P = 0.028).CONCLUSIONOctogenarians presented with several distinct characteristics and had worse outcome. Further research is warranted to better define this growing population. 展开更多
关键词 COLON RECTUM ELDERLY OCTOGENARIAN Age
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