This paper is an exploratory study which investigates the introduction and implementation of management accounting changes in Australia. The study first examines the introduction of relatively new management accountin...This paper is an exploratory study which investigates the introduction and implementation of management accounting changes in Australia. The study first examines the introduction of relatively new management accounting techniques in professional journals, conferences, workshops, and professional development programs over a four-year period in Australia. These are among the main sources of transferring information on cost and management accounting changes to potential users in Australia. The purpose of such a study is to get a clear picture of the scope and extent of recently developed cost and management accounting techniques introduced to practitioners in Australia. By identifying the major management accounting changes and developments faced by organizations, the study then investigates the extent of implementations of such changes in practice. The study further explores the hindering and facilitating factors contributing to the implementation of new management accounting changes in organizations.展开更多
OBJECTIVE:To systematically assess the clinical effectiveness of Chinese medicines for prevention and treatment of radiation esophagitis by meta-analysis.METHODS:The articles were mainly retrieved from the "CHKD(...OBJECTIVE:To systematically assess the clinical effectiveness of Chinese medicines for prevention and treatment of radiation esophagitis by meta-analysis.METHODS:The articles were mainly retrieved from the "CHKD(China Hospital Knowledge Database) periodical full text databank",the "China periodical full text databank",the "CHKD doctor's and Master's degree student full text databank",and the "China doctor's degree student thesis databank",and they were selected according to the literature selection standard.The effects of Chinese medicines and Western medicines on radiation esophagitis were compared by meta-analysis.RESULTS:Based on 13 articles,we found that the effectiveness of Chinese medicines for prevention and treatment of radiation esophagitis was superior to Western medicines,with no obvious side effects.Meta-analysis showed that the total odds ratio was 0.426 and the 95% confidence interval was 0.368,0.493.CONCLUSION:Chinese medicines are superior to Western medicines in preventing and treating radiation esophagitis.However,some methodological problems in the literature may have affected the authenticity of the results.Therefore,more rigorous,multi-central,randomized controlled trials with a large sample size should be designed to obtain a more reliable conclusion.展开更多
OBJECTIVE:To explore consensus among Traditional Chinese Medicine(TCM)/ integrative medicine(IM) journal executive editors in China regarding:(a)Their perceptions about the differences between papers published in Chin...OBJECTIVE:To explore consensus among Traditional Chinese Medicine(TCM)/ integrative medicine(IM) journal executive editors in China regarding:(a)Their perceptions about the differences between papers published in Chinese/English journals;(b)the key elements required for publishing a good quality paper;(c) how editors manage and decide on the manuscripts submitted to their journals.METHODS:A three classic round Delphi was conducted with a purposive sample of TCIWIM Chinese journal executive editors.The key themes and items generated from six open ended questions in the first round were redistributed to the editors in two subsequent questionnaire rounds and scored on a five-point Likert scale.Consensus,reliability and stability of responses were assessed between the editors in the same round and between rounds.RESULTS:All ten editors initially agreeing to participate completed the three rounds,provided 60 comments in the first round,relating to 6 themes on:elements of publishing good quality article;differences between Chinese and English published articles;reasons for low quality of Chinese studies;maintaining the journal's good reputation;initiatives and strategies;and differences between Chinese and English versions of the same journal.High levels of consensus were reached for 97%items.Intra-class correlation(ICC) coefficient for agreement among editors was high in both second and third round and there was a good stability between the two rounds.CONCLUSION:High inter/intra-editor agreement was identified in the differences between TCM/IM research papers published in English and Chinese.Publishing standards and probity are keys in elevating the reputation of research.Editors' perspectives in maintaining and improving quality journal can be viewed as fundamental for editors and researchers in publishing any articles.展开更多
文摘This paper is an exploratory study which investigates the introduction and implementation of management accounting changes in Australia. The study first examines the introduction of relatively new management accounting techniques in professional journals, conferences, workshops, and professional development programs over a four-year period in Australia. These are among the main sources of transferring information on cost and management accounting changes to potential users in Australia. The purpose of such a study is to get a clear picture of the scope and extent of recently developed cost and management accounting techniques introduced to practitioners in Australia. By identifying the major management accounting changes and developments faced by organizations, the study then investigates the extent of implementations of such changes in practice. The study further explores the hindering and facilitating factors contributing to the implementation of new management accounting changes in organizations.
基金Supported by the National Natural Science Fund(No. 81173195)Capital Medical Development Fund(TCM class) (No.SF-2009-III-45)
文摘OBJECTIVE:To systematically assess the clinical effectiveness of Chinese medicines for prevention and treatment of radiation esophagitis by meta-analysis.METHODS:The articles were mainly retrieved from the "CHKD(China Hospital Knowledge Database) periodical full text databank",the "China periodical full text databank",the "CHKD doctor's and Master's degree student full text databank",and the "China doctor's degree student thesis databank",and they were selected according to the literature selection standard.The effects of Chinese medicines and Western medicines on radiation esophagitis were compared by meta-analysis.RESULTS:Based on 13 articles,we found that the effectiveness of Chinese medicines for prevention and treatment of radiation esophagitis was superior to Western medicines,with no obvious side effects.Meta-analysis showed that the total odds ratio was 0.426 and the 95% confidence interval was 0.368,0.493.CONCLUSION:Chinese medicines are superior to Western medicines in preventing and treating radiation esophagitis.However,some methodological problems in the literature may have affected the authenticity of the results.Therefore,more rigorous,multi-central,randomized controlled trials with a large sample size should be designed to obtain a more reliable conclusion.
文摘OBJECTIVE:To explore consensus among Traditional Chinese Medicine(TCM)/ integrative medicine(IM) journal executive editors in China regarding:(a)Their perceptions about the differences between papers published in Chinese/English journals;(b)the key elements required for publishing a good quality paper;(c) how editors manage and decide on the manuscripts submitted to their journals.METHODS:A three classic round Delphi was conducted with a purposive sample of TCIWIM Chinese journal executive editors.The key themes and items generated from six open ended questions in the first round were redistributed to the editors in two subsequent questionnaire rounds and scored on a five-point Likert scale.Consensus,reliability and stability of responses were assessed between the editors in the same round and between rounds.RESULTS:All ten editors initially agreeing to participate completed the three rounds,provided 60 comments in the first round,relating to 6 themes on:elements of publishing good quality article;differences between Chinese and English published articles;reasons for low quality of Chinese studies;maintaining the journal's good reputation;initiatives and strategies;and differences between Chinese and English versions of the same journal.High levels of consensus were reached for 97%items.Intra-class correlation(ICC) coefficient for agreement among editors was high in both second and third round and there was a good stability between the two rounds.CONCLUSION:High inter/intra-editor agreement was identified in the differences between TCM/IM research papers published in English and Chinese.Publishing standards and probity are keys in elevating the reputation of research.Editors' perspectives in maintaining and improving quality journal can be viewed as fundamental for editors and researchers in publishing any articles.