Acute upper gastrointestinal bleeding(UGIB) is a gastroenterological emergency with a mortality of 6%-13%.The vast majority of these bleeds are due to peptic ulcers.Nonsteroidal anti-inflammatory drugs and Helicobacte...Acute upper gastrointestinal bleeding(UGIB) is a gastroenterological emergency with a mortality of 6%-13%.The vast majority of these bleeds are due to peptic ulcers.Nonsteroidal anti-inflammatory drugs and Helicobacter pylori are the main risk factors for peptic ulcer disease.Endoscopy has become the mainstay for diagnosis and treatment of acute UGIB,and is recommended within 24 h of presentation.Proton pump inhibitor(PPI) administration before endoscopy can downstage the bleeding lesion and reduce the need for endoscopic therapy,but has no effect on rebleeding,mortality and need for surgery.Endoscopic therapy should be undertaken for ulcers with high-risk stigmata,to reduce the risk of rebleeding.This can be done with a variety of modalities.High-dose PPI administration after endoscopy can prevent rebleeding and reduce the need for further intervention and mortality,particularly in patients with high-risk stigmata.展开更多
Objectives Evidence-based healthcare contributes to the improvement of healthcare quality and informs healthcare decision-making.The provision of timely high-quality evidence is always required to fulfil the ever-chan...Objectives Evidence-based healthcare contributes to the improvement of healthcare quality and informs healthcare decision-making.The provision of timely high-quality evidence is always required to fulfil the ever-changing needs and expectations of healthcare personnel.This study aimed to assess the needs and expectations of healthcare personnel regarding evidence-based healthcare in China.Methods We conducted a cross-sectional online survey from December 8,2020 to January 15,2021 involving 901 participants across China.Healthcare providers,policy makers,researchers and educators,and full-time postgraduate medical and nursing students working/living in China were eligible to participate.A self-developed questionnaire was used.Results Participants generally agreed that health-related research evidence was beneficial.Evidence-based resources,such as Cochrane resources,were only known or used by about half of the respondents due to difficulties related to availability and accessibility.Various types of resources,topics of evidence,and themes of workshops were of particular interest to most of the participants.Conclusions The dissemination and translation of evidence,provision of more support in evidence availability,offering evidence-based training,and determining the most in-demand research areas have been identified as priority areas of work which could fulfil the needs and expectations of healthcare personnel in China.展开更多
The objective of this research is to examine the antecedents and consequences of cost management systems (CMS) design effectiveness of manufacturing businesses in Thailand. The effect of CMS design effectiveness on ...The objective of this research is to examine the antecedents and consequences of cost management systems (CMS) design effectiveness of manufacturing businesses in Thailand. The effect of CMS design effectiveness on cost information quality is investigated. Moreover, the effect of cost information quality on business success is investigated. Furthermore, executive management support and cost accountant competency are assumed to become the antecedents of CMS design effectiveness. Electronics manufacturing businesses in Thailand are samples of the research. A mail survey procedure via the questionnaire was used for data collection from accounting controllers. The results indicate that CMS design effectiveness has a positive significant effect on cost information quality. Moreover, cost information quality also has a positive significant effect on business success. Additionally, both executive management support and cost accountant competency have a positive significant effect on CMS design effectiveness.展开更多
China's current inflation differs from that of the 1980s. The Current inflation is being caused by factors from both the supply and demand sides, and should therefore be addressed from both sides as well With a new p...China's current inflation differs from that of the 1980s. The Current inflation is being caused by factors from both the supply and demand sides, and should therefore be addressed from both sides as well With a new policy analysis framework, we suggest that China now needs to adopt a policy combination of "supply expansion and demand tightening." Demand tightening should mainly rely on the policy of quantitative monetary tightening, which specifically includes further tightening of capital controls and encouragement of outbound investment. Supply expansion should mainly rely on policies of tax cuts, Renminbi appreciation, reform, improvement of administration, and technological progress.展开更多
According to the development status of Chinese listed companies, it is important to implement a stock option incentive plan for the top executives (TE) of the companies. It is necessary to establish a set of indices t...According to the development status of Chinese listed companies, it is important to implement a stock option incentive plan for the top executives (TE) of the companies. It is necessary to establish a set of indices to evaluate a top executive’s performance and award performance-based stock options to them scientifically and reasonably. This thesis sets indices from the perspective of the top executive’s behaviour and results, which differs from the traditional methods performance evaluation.展开更多
The structures of numerous industries, including the insurance industry, have been altered by the ongoing development of associated technologies. As the insurance industry undergoes this period of technology transform...The structures of numerous industries, including the insurance industry, have been altered by the ongoing development of associated technologies. As the insurance industry undergoes this period of technology transformation, it is important to recognize the key role that big data play in the industry. Most critically, the industry could not function without the utilization of big data, which explains to a large extent why every insurance company maintains its own numeric database. Relatedly, Taiwan's Bureau of National Health Insurance recently established the Information Integration Application Service Center, to which qualified companies and institutions can submit applications for permission to analyze the bureau's collected disease data according to stipulated regulations. In effect, access to the center's data provides insurance companies with a further means of improving their operational effectiveness through the analysis of big data, with targets for potential improvements including the various strategies utilized to react to changes in the environment, such as those involved in marketing, administrative management, and product pricing and services. The foundation of the present study consisted of a literature review and survey, with the key objective being to determine and discuss the effects of big data analysis on the medical insurance industry, including the changes that the utilization of big data results in for the customers of medical insurance companies. With the issues discussed above in mind, the survey was designed to determine whether medical insurance consumers know about and understand the effects of big data. The survey data indicated the following key findings: (1) The two concepts exhibit clear differences in terms of population statistic wxiables; (2) The two concepts exhibit clear differences in terms of insurance purchasing variables; and (3) The two concepts exhibit clear differences in terms of the level of understanding regarding big data.展开更多
The theory of Webb's ideal type of the bureaucratic organization contains the abundant management thoughts, and it has been widely used for its rationality since was put forward. The modem universities are the formal...The theory of Webb's ideal type of the bureaucratic organization contains the abundant management thoughts, and it has been widely used for its rationality since was put forward. The modem universities are the formal social organizations, and that the universities implement the bureaucratic administration has its own rationality which is not negligible. However, the universities are the academic organizations, and their intrinsic attributes, that is, the ambiguity of their goals, the diversified values, and the uncertainty of the processes of their activities and the effects, result in the inevitable limitations in the bureaucratic administration of the universities. Therefore, the improvement of the university bureaucratic administration systems should be implemented based on the inherent logic of the universities.展开更多
Public economics is a science of studying government economic behaviors, and an interdiscipline of politics and economics. As China is at the primary stage of socialism and the development of various domestic causes i...Public economics is a science of studying government economic behaviors, and an interdiscipline of politics and economics. As China is at the primary stage of socialism and the development of various domestic causes is still in a period of exploration, it is very important for the reform of the socialist modernization to strengthen domestic administrative management. Society is the subject of national reform and development in the long run, and thus maintaining the stability of domestic social order is not only the prerequisite for the long-term survival and development of China, but also the key requirement of ensuring people to live and work in peace and contentment. This thesis, first of all, introduces the management concept of public economy and the necessity of government's involvement in supervising economy. And on the basis of these, the thesis put forward the direction of transforming government economic functions and several precautions that should be noticed in government economic behaviors.展开更多
The Accounting Standardization System for Public Administrations (SNC-AP) was approved by Decree-Law No. 192/2015, of September 11 and constituted the new accounting system for public administrations in Portugal...The Accounting Standardization System for Public Administrations (SNC-AP) was approved by Decree-Law No. 192/2015, of September 11 and constituted the new accounting system for public administrations in Portugal, which will take effect from January 1, 2017, although there were pilot entities that are already applying it in the year 2016. The reasons for the approval of these accounting regulations are presented in the approval diploma itself, the existence of a strong fragmentation and outdated accounting standardization for the public sector. This paper intends to analyze the public accounting reform in Portugal based on the SNC-AP and the impacts that it will determine in public institutions in terms of accounting in relation to the previous POC-P regime and sectoral plans as well as the resources involved in the Implementation. Likewise, it is intended to assess whether all public bodies subject to its adoption will proceed to its implementation on January 1, 2017, as planned. For this purpose, the data available on this subject will be used, in particular those of the Directorate-General for the Budget of the Ministry of Finance.展开更多
After joining the World Trade Organization (WTO), China has intensified market-oriented reforms in the renminbi exchange rate, foreign trade, utilization of foreign funds, and foreign-related economic laws etc. In t...After joining the World Trade Organization (WTO), China has intensified market-oriented reforms in the renminbi exchange rate, foreign trade, utilization of foreign funds, and foreign-related economic laws etc. In terms of ownership structure, a move from state-owned asset management system policies toward non-publiclyowned enterprises has been undertaken. In addition, China has proactively reformed the government administration system.展开更多
In this paper, combined with the "Enterprise Accounting Standards No. eighteenth issued -- income tax" and "Enterprise Accounting Standards No. twentieth" -- the merger of enterprises and the State Administration ...In this paper, combined with the "Enterprise Accounting Standards No. eighteenth issued -- income tax" and "Enterprise Accounting Standards No. twentieth" -- the merger of enterprises and the State Administration of Taxation on enterprise merger business related income tax provisions of the problem of enterprise income tax, from the perspective that enterprise merger accounting is divided into the same control and the different control corresponds to the general tax treatment and special tax treatment, I compare the process of enterprises under different circumstances of income tax with an example.展开更多
Administrative issues in community autonomy are a hot topic of all levels of government and grass-roots society in recent years. We summarized the main trend and performance of community autonomy administration, in te...Administrative issues in community autonomy are a hot topic of all levels of government and grass-roots society in recent years. We summarized the main trend and performance of community autonomy administration, in terms of government functions, cadre staff work mode and operation mechanism. Then based on the analysis of its root cause, we proposed some strategies to solve the issues of community autonomy administration.展开更多
Issues are arising regarding the large amount of money provided to top executives in many compames tor Uaetr bonuses and incentives. These huge amounts for executive compensation are being questioned in comparison to ...Issues are arising regarding the large amount of money provided to top executives in many compames tor Uaetr bonuses and incentives. These huge amounts for executive compensation are being questioned in comparison to the dividends received by stockholders. Four companies are analyzed: Citigroup, Starbucks, General Electric (GE), and Kraft Foods. Present issues faced by Citigroup show that the company's provision in their executive compensation is not acceptable, On the other hand, Starbucks, GE, and Kraft Foods are the companies that follow legal rules provided by the Securities and Exchange Commission (SEC) in providing compensations to executives. Thus, they are good exemplars to other companies.展开更多
This research aimed to study on the people and the local government. The samples were 395 respondents over 18 years old, selected locally of Mahasarakham Municipality, Thailand. The research found that the level of kn...This research aimed to study on the people and the local government. The samples were 395 respondents over 18 years old, selected locally of Mahasarakham Municipality, Thailand. The research found that the level of knowledge, understanding, and attitudes toward civic rights and duties of administrative affairs was at a high level but participation in the local administration was rated at a low level. The relationship between knowledge, understanding, and attitudes toward civic rights and duties of administrative affairs of the community was positive correlated. The relationship between knowledge and understanding toward civic rights and duties and participation in the community administration and the relationship between attitudes toward civic rights and duties in administrative affairs and participation in the local government administration were not correlated. Some recommendations were the local government organizations should promote and provide more information to build the right understandings and improve good attitudes toward civic rights and duties in administrative affairs. Local administrators and local leaders should play an important role to advocate and encourage public opinions toward a political ideology to ensure the public mind and make the vision "people-centered". Most importantly, the State shall pursue directive principles of State policies in relation to public participation.展开更多
In recent years, with the deepening of financial reform, administrative institutions continue to strengthen the reforms of financial management, and gradually established a relatively sound system of budge management,...In recent years, with the deepening of financial reform, administrative institutions continue to strengthen the reforms of financial management, and gradually established a relatively sound system of budge management, revenue and expenditure management. However, in the current system of financial management, there are still many problems that can not be ignored.展开更多
China after the efforts of reform and opening up for 30 years, has established a relatively complete featuring system of sports administration, providing a system of protection for sports development in China. With th...China after the efforts of reform and opening up for 30 years, has established a relatively complete featuring system of sports administration, providing a system of protection for sports development in China. With the further improvement of the socialist market economy, the existing sports administrative functions are incompatible with the economic and social side of the market gradually. The current sports administrative functions can no longer adapt to the development and deeper reforms of sports system are imminent. Only by speeding up the reform of sports administration, can eliminate obstacles and promote rapid and healthy development of China's sports industry. In this paper, the object is the administrative functions of the sport in the social transformation period, through expert interviews, literature, and logical analysis, comparative study to discuss the problems of the administrative functions of sport in the social transformation period and propose appropriate countermeasures. Studies suggest that: sports administration departments should focus to implementing national policies, the development of the sports industry policy research and development planning, management and delivery of services. In accordance with the uniform principles of responsibility, rights and interests, to further clarify the responsibilities of all levels of sports administration, handling good working relationship between them. By Complete separation between rowing and steering, governance and administration, government and industry, to achieve "four transformations", and to break plan "all-round" type of government in the economic system, and establish "limited" government, effectively carry out the functions of guidance, policy regulation, market supervision, social management and public services.展开更多
文摘Acute upper gastrointestinal bleeding(UGIB) is a gastroenterological emergency with a mortality of 6%-13%.The vast majority of these bleeds are due to peptic ulcers.Nonsteroidal anti-inflammatory drugs and Helicobacter pylori are the main risk factors for peptic ulcer disease.Endoscopy has become the mainstay for diagnosis and treatment of acute UGIB,and is recommended within 24 h of presentation.Proton pump inhibitor(PPI) administration before endoscopy can downstage the bleeding lesion and reduce the need for endoscopic therapy,but has no effect on rebleeding,mortality and need for surgery.Endoscopic therapy should be undertaken for ulcers with high-risk stigmata,to reduce the risk of rebleeding.This can be done with a variety of modalities.High-dose PPI administration after endoscopy can prevent rebleeding and reduce the need for further intervention and mortality,particularly in patients with high-risk stigmata.
文摘Objectives Evidence-based healthcare contributes to the improvement of healthcare quality and informs healthcare decision-making.The provision of timely high-quality evidence is always required to fulfil the ever-changing needs and expectations of healthcare personnel.This study aimed to assess the needs and expectations of healthcare personnel regarding evidence-based healthcare in China.Methods We conducted a cross-sectional online survey from December 8,2020 to January 15,2021 involving 901 participants across China.Healthcare providers,policy makers,researchers and educators,and full-time postgraduate medical and nursing students working/living in China were eligible to participate.A self-developed questionnaire was used.Results Participants generally agreed that health-related research evidence was beneficial.Evidence-based resources,such as Cochrane resources,were only known or used by about half of the respondents due to difficulties related to availability and accessibility.Various types of resources,topics of evidence,and themes of workshops were of particular interest to most of the participants.Conclusions The dissemination and translation of evidence,provision of more support in evidence availability,offering evidence-based training,and determining the most in-demand research areas have been identified as priority areas of work which could fulfil the needs and expectations of healthcare personnel in China.
文摘The objective of this research is to examine the antecedents and consequences of cost management systems (CMS) design effectiveness of manufacturing businesses in Thailand. The effect of CMS design effectiveness on cost information quality is investigated. Moreover, the effect of cost information quality on business success is investigated. Furthermore, executive management support and cost accountant competency are assumed to become the antecedents of CMS design effectiveness. Electronics manufacturing businesses in Thailand are samples of the research. A mail survey procedure via the questionnaire was used for data collection from accounting controllers. The results indicate that CMS design effectiveness has a positive significant effect on cost information quality. Moreover, cost information quality also has a positive significant effect on business success. Additionally, both executive management support and cost accountant competency have a positive significant effect on CMS design effectiveness.
文摘China's current inflation differs from that of the 1980s. The Current inflation is being caused by factors from both the supply and demand sides, and should therefore be addressed from both sides as well With a new policy analysis framework, we suggest that China now needs to adopt a policy combination of "supply expansion and demand tightening." Demand tightening should mainly rely on the policy of quantitative monetary tightening, which specifically includes further tightening of capital controls and encouragement of outbound investment. Supply expansion should mainly rely on policies of tax cuts, Renminbi appreciation, reform, improvement of administration, and technological progress.
文摘According to the development status of Chinese listed companies, it is important to implement a stock option incentive plan for the top executives (TE) of the companies. It is necessary to establish a set of indices to evaluate a top executive’s performance and award performance-based stock options to them scientifically and reasonably. This thesis sets indices from the perspective of the top executive’s behaviour and results, which differs from the traditional methods performance evaluation.
文摘The structures of numerous industries, including the insurance industry, have been altered by the ongoing development of associated technologies. As the insurance industry undergoes this period of technology transformation, it is important to recognize the key role that big data play in the industry. Most critically, the industry could not function without the utilization of big data, which explains to a large extent why every insurance company maintains its own numeric database. Relatedly, Taiwan's Bureau of National Health Insurance recently established the Information Integration Application Service Center, to which qualified companies and institutions can submit applications for permission to analyze the bureau's collected disease data according to stipulated regulations. In effect, access to the center's data provides insurance companies with a further means of improving their operational effectiveness through the analysis of big data, with targets for potential improvements including the various strategies utilized to react to changes in the environment, such as those involved in marketing, administrative management, and product pricing and services. The foundation of the present study consisted of a literature review and survey, with the key objective being to determine and discuss the effects of big data analysis on the medical insurance industry, including the changes that the utilization of big data results in for the customers of medical insurance companies. With the issues discussed above in mind, the survey was designed to determine whether medical insurance consumers know about and understand the effects of big data. The survey data indicated the following key findings: (1) The two concepts exhibit clear differences in terms of population statistic wxiables; (2) The two concepts exhibit clear differences in terms of insurance purchasing variables; and (3) The two concepts exhibit clear differences in terms of the level of understanding regarding big data.
文摘The theory of Webb's ideal type of the bureaucratic organization contains the abundant management thoughts, and it has been widely used for its rationality since was put forward. The modem universities are the formal social organizations, and that the universities implement the bureaucratic administration has its own rationality which is not negligible. However, the universities are the academic organizations, and their intrinsic attributes, that is, the ambiguity of their goals, the diversified values, and the uncertainty of the processes of their activities and the effects, result in the inevitable limitations in the bureaucratic administration of the universities. Therefore, the improvement of the university bureaucratic administration systems should be implemented based on the inherent logic of the universities.
文摘Public economics is a science of studying government economic behaviors, and an interdiscipline of politics and economics. As China is at the primary stage of socialism and the development of various domestic causes is still in a period of exploration, it is very important for the reform of the socialist modernization to strengthen domestic administrative management. Society is the subject of national reform and development in the long run, and thus maintaining the stability of domestic social order is not only the prerequisite for the long-term survival and development of China, but also the key requirement of ensuring people to live and work in peace and contentment. This thesis, first of all, introduces the management concept of public economy and the necessity of government's involvement in supervising economy. And on the basis of these, the thesis put forward the direction of transforming government economic functions and several precautions that should be noticed in government economic behaviors.
文摘The Accounting Standardization System for Public Administrations (SNC-AP) was approved by Decree-Law No. 192/2015, of September 11 and constituted the new accounting system for public administrations in Portugal, which will take effect from January 1, 2017, although there were pilot entities that are already applying it in the year 2016. The reasons for the approval of these accounting regulations are presented in the approval diploma itself, the existence of a strong fragmentation and outdated accounting standardization for the public sector. This paper intends to analyze the public accounting reform in Portugal based on the SNC-AP and the impacts that it will determine in public institutions in terms of accounting in relation to the previous POC-P regime and sectoral plans as well as the resources involved in the Implementation. Likewise, it is intended to assess whether all public bodies subject to its adoption will proceed to its implementation on January 1, 2017, as planned. For this purpose, the data available on this subject will be used, in particular those of the Directorate-General for the Budget of the Ministry of Finance.
文摘After joining the World Trade Organization (WTO), China has intensified market-oriented reforms in the renminbi exchange rate, foreign trade, utilization of foreign funds, and foreign-related economic laws etc. In terms of ownership structure, a move from state-owned asset management system policies toward non-publiclyowned enterprises has been undertaken. In addition, China has proactively reformed the government administration system.
文摘In this paper, combined with the "Enterprise Accounting Standards No. eighteenth issued -- income tax" and "Enterprise Accounting Standards No. twentieth" -- the merger of enterprises and the State Administration of Taxation on enterprise merger business related income tax provisions of the problem of enterprise income tax, from the perspective that enterprise merger accounting is divided into the same control and the different control corresponds to the general tax treatment and special tax treatment, I compare the process of enterprises under different circumstances of income tax with an example.
文摘Administrative issues in community autonomy are a hot topic of all levels of government and grass-roots society in recent years. We summarized the main trend and performance of community autonomy administration, in terms of government functions, cadre staff work mode and operation mechanism. Then based on the analysis of its root cause, we proposed some strategies to solve the issues of community autonomy administration.
文摘Issues are arising regarding the large amount of money provided to top executives in many compames tor Uaetr bonuses and incentives. These huge amounts for executive compensation are being questioned in comparison to the dividends received by stockholders. Four companies are analyzed: Citigroup, Starbucks, General Electric (GE), and Kraft Foods. Present issues faced by Citigroup show that the company's provision in their executive compensation is not acceptable, On the other hand, Starbucks, GE, and Kraft Foods are the companies that follow legal rules provided by the Securities and Exchange Commission (SEC) in providing compensations to executives. Thus, they are good exemplars to other companies.
文摘This research aimed to study on the people and the local government. The samples were 395 respondents over 18 years old, selected locally of Mahasarakham Municipality, Thailand. The research found that the level of knowledge, understanding, and attitudes toward civic rights and duties of administrative affairs was at a high level but participation in the local administration was rated at a low level. The relationship between knowledge, understanding, and attitudes toward civic rights and duties of administrative affairs of the community was positive correlated. The relationship between knowledge and understanding toward civic rights and duties and participation in the community administration and the relationship between attitudes toward civic rights and duties in administrative affairs and participation in the local government administration were not correlated. Some recommendations were the local government organizations should promote and provide more information to build the right understandings and improve good attitudes toward civic rights and duties in administrative affairs. Local administrators and local leaders should play an important role to advocate and encourage public opinions toward a political ideology to ensure the public mind and make the vision "people-centered". Most importantly, the State shall pursue directive principles of State policies in relation to public participation.
文摘In recent years, with the deepening of financial reform, administrative institutions continue to strengthen the reforms of financial management, and gradually established a relatively sound system of budge management, revenue and expenditure management. However, in the current system of financial management, there are still many problems that can not be ignored.
文摘China after the efforts of reform and opening up for 30 years, has established a relatively complete featuring system of sports administration, providing a system of protection for sports development in China. With the further improvement of the socialist market economy, the existing sports administrative functions are incompatible with the economic and social side of the market gradually. The current sports administrative functions can no longer adapt to the development and deeper reforms of sports system are imminent. Only by speeding up the reform of sports administration, can eliminate obstacles and promote rapid and healthy development of China's sports industry. In this paper, the object is the administrative functions of the sport in the social transformation period, through expert interviews, literature, and logical analysis, comparative study to discuss the problems of the administrative functions of sport in the social transformation period and propose appropriate countermeasures. Studies suggest that: sports administration departments should focus to implementing national policies, the development of the sports industry policy research and development planning, management and delivery of services. In accordance with the uniform principles of responsibility, rights and interests, to further clarify the responsibilities of all levels of sports administration, handling good working relationship between them. By Complete separation between rowing and steering, governance and administration, government and industry, to achieve "four transformations", and to break plan "all-round" type of government in the economic system, and establish "limited" government, effectively carry out the functions of guidance, policy regulation, market supervision, social management and public services.