失信企业对正常企业审计费用的溢出效应

企业诚信情况对审计师定价决策具有重要影响,某些企业的不良声誉是否会对所在区域内其他正常企业的审计费用产生声誉溢出效应呢?文章以2007—2021年沪深A股上市公司为研究样本,实证检验了失信企业对当地正常企业审计费用的溢出效应。研究发现:失信企业存在负向溢出效应,即失信企业比例越高,该地区正常企业审计费用越高;企业自身声誉和媒体正面报道均能缓解失信企业对当地正常企业审计费用的负向溢出效应。机制检验发现,失信企业主要通过增加审计师投入来提高正常企业的审计费用。研究结果丰富和补充了诚信及审计领域的研究成果,为企业、审计师和监管部门等市场参与者提供了决策参考。

Smart Cellulose‑Based Janus Fabrics with Switchable Liquid Transportation for Personal Moisture and Thermal Management

The Janus fabrics designed for personal moisture/thermal regulation have garnered significant attention for their potential to enhance human comfort.However,the development of smart and dynamic fabrics capable of managing personal moisture/thermal comfort in response to changing external environments remains a challenge.Herein,a smart cellulose-based Janus fabric was designed to dynamically manage personal moisture/heat.The cotton fabric was grafted with N-isopropylacrylamide to construct a temperature-stimulated transport channel.Subsequently,hydrophobic ethyl cellulose and hydrophilic cellulose nanofiber were sprayed on the bottom and top sides of the fabric to obtain wettability gradient.The fabric exhibits anti-gravity directional liquid transportation from hydrophobic side to hydrophilic side,and can dynamically and continuously control the transportation time in a wide range of 3–66 s as the temperature increases from 10 to 40℃.This smart fabric can quickly dissipate heat at high temperatures,while at low temperatures,it can slow down the heat dissipation rate and prevent the human from becoming too cold.In addition,the fabric has UV shielding and photodynamic antibacterial properties through depositing graphitic carbon nitride nanosheets on the hydrophilic side.This smart fabric offers an innovative approach to maximizing personal comfort in environments with significant temperature variations.

Increased excitatory amino acid transporter 2 levels in basolateral amygdala astrocytes mediate chronic stress–induced anxiety-like behavior

The conventional perception of astrocytes as mere supportive cells within the brain has recently been called into question by empirical evidence, which has revealed their active involvement in regulating brain function and encoding behaviors associated with emotions.Specifically, astrocytes in the basolateral amygdala have been found to play a role in the modulation of anxiety-like behaviors triggered by chronic stress. Nevertheless, the precise molecular mechanisms by which basolateral amygdala astrocytes regulate chronic stress–induced anxiety-like behaviors remain to be fully elucidated. In this study, we found that in a mouse model of anxiety triggered by unpredictable chronic mild stress, the expression of excitatory amino acid transporter 2 was upregulated in the basolateral amygdala. Interestingly, our findings indicate that the targeted knockdown of excitatory amino acid transporter 2 specifically within the basolateral amygdala astrocytes was able to rescue the anxiety-like behavior in mice subjected to stress. Furthermore, we found that the overexpression of excitatory amino acid transporter 2 in the basolateral amygdala, whether achieved through intracranial administration of excitatory amino acid transporter 2agonists or through injection of excitatory amino acid transporter 2-overexpressing viruses with GfaABC1D promoters, evoked anxiety-like behavior in mice. Our single-nucleus RNA sequencing analysis further confirmed that chronic stress induced an upregulation of excitatory amino acid transporter 2 specifically in astrocytes in the basolateral amygdala. Moreover, through in vivo calcium signal recordings, we found that the frequency of calcium activity in the basolateral amygdala of mice subjected to chronic stress was higher compared with normal mice.After knocking down the expression of excitatory amino acid transporter 2 in the basolateral amygdala, the frequency of calcium activity was not significantly increased, and anxiety-like behavior was obviously mitigated. Additionally, administration of an excitatory amino acid transporter 2 inhibitor in the basolateral amygdala yielded a notable reduction in anxiety level among mice subjected to stress. These results suggest that basolateral amygdala astrocytic excitatory amino acid transporter 2 plays a role in in the regulation of unpredictable chronic mild stress-induced anxiety-like behavior by impacting the activity of local glutamatergic neurons, and targeting excitatory amino acid transporter 2 in the basolateral amygdala holds therapeutic promise for addressing anxiety disorders.

DRG支付模式下肿瘤专科医院病组盈亏与费用结构分析

目的:通过分析DRG支付模式下肿瘤专科医院病组盈亏与费用结构,精准找到低倍病组与亏损病组,加强肿瘤专科医院服务成本控制与疾病管理,为调整费用结构和优化临床路径提供借鉴依据。方法:采用SPSS 20.0软件对DRG病组盈亏与费用结构进行描述性分析。结果:病组入组率为99.83%,低倍病组占比较大,约占10%。排名首位的亏损病组与盈余病组均为RE13(恶性增生性疾患的化学治疗/其他治疗,伴有并发症或合并症),其中,亏损病组费用结构占比最大的为耗材费。结论:在肿瘤专科医院中,亏损病组中权重大于4的病组比例较高,盈余病组的权重主要集中在1~3,低倍病组主要集中在内科化疗、免疫和靶向病组,亟需积极落实门诊化疗和日间化疗;同时,医保经办机构应尽快完善医保目录政策,提供配套支持。

贵州省人均经常性卫生费用影响因素的灰色关联度分析

目的运用灰色关联度法分析贵州省2016—2022年人均经常性卫生费用影响因素。方法基于“SHA2011”贵州省经常性卫生费用核算结果,及《贵州统计年鉴》及《贵州卫生统计年鉴》数据,运用灰色关联度法,对贵州省2016—2022年人均经常性卫生费用影响因素进行分析。结果与贵州省人均经常性卫生费用关联度最高的卫生健康支出(0.829),其次为每千人卫生技术人员数(0.715)、每千人执业(助理)医师(0.705)、人均GDP(0.704);关联度最低的是第三产业占GDP比重(0.543)。结论卫生经费投入与贵州省人均经常性卫生费用的关联度最强,卫生资源投入及卫生服务能力是贵州省人均经常性卫生费用的主要影响因素,同时应充分重视经济社会因素对经常性卫生费用的影响。

The sexually dimorphic expression of glutamate transporters and their implication in pain after spinal cord injury

In addition to the loss of motor function,~60% of patients develop pain after spinal cord injury.The cellular-molecular mechanisms are not well understood,but the data suggests that plasticity within the rostral,epicenter,and caudal penumbra of the injury site initiates a cellularmolecular interplay that acts as a rewiring mechanism leading to central neuropathic pain.Sprouting can lead to the formation of new connections triggering abnormal sensory transmission.The excitatory glutamate transporters are responsible for the reuptake of extracellular glutamate which makes them a critical target to prevent neuronal hyperexcitability and excitotoxicity.Our previous studies showed a sexually dimorphic therapeutic window for spinal cord injury after treatment with the selective estrogen receptor modulator tamoxifen.In this study,we investigated the anti-allodynic effects of tamoxifen in male and female rats with spinal cord injury.We hypothesized that tamoxifen exerts anti-allodynic effects by increasing the expression of glutamate transporters,leading to reduced hyperexcitability of the secondary neuron or by decreasing aberrant sprouting.Male and female rats received a moderate contusion to the thoracic spinal cord followed by subcutaneous slow-release treatment of tamoxifen or matrix pellets as a control(placebo).We used von Frey monofilaments and the“up-down method”to evaluate mechanical allodynia.Tamoxifen treatment decreased allodynia only in female rats with spinal cord injury revealing a sexdependent effect.The expression profile of glutamatergic transporters(excitatory amino acid transporter 1/glutamate aspartate transporter and excitatory amino acid transporter 2/glutamate transporter-1)revealed a sexual dimorphism in the rostral,epicenter,and caudal areas of the spinal cord with a pattern of expression primarily on astrocytes.Female rodents showed a significantly higher level of excitatory amino acid transporter-1 expression while male rodents showed increased excitatory amino acid transporter-2 expression compared with female rodents.Analyses of peptidergic(calcitonin gene-related peptide-α)and non-peptidergic(isolectin B4)fibers outgrowth in the dorsal horn after spinal cord injury showed an increased calcitonin gene-related peptide-α/isolectin B4 ratio in comparison with sham,suggesting increased receptive fields in the dorsal horn.Although the behavioral assay shows decreased allodynia in tamoxifen-treated female rats,this was not associated with overexpression of glutamate transporters or alterations in the dorsal horn laminae fibers at 28 days post-injury.Our findings provide new evidence of the sexually dimorphic expression of glutamate transporters in the spinal cord.The dimorphic expression revealed in this study provides a therapeutic opportunity for treating chronic pain,an area with a critical need for treatment.

DRG支付对住院患者医疗费用负担的影响研究

目的:分析DRG支付对住院患者医疗费用负担的影响,助力我国医保支付方式的深化改革。方法:以2020—2022年江苏省常州市30家医院的医保住院患者为样本,采用双重差分模型,实证分析DRG支付前后住院患者医疗费用负担的差异。结果:实行DRG支付后,试点医院住院患者的医疗费用总额和个人账户自付金额分别下降了12.1%和11.2%;耗材费和药品费分别下降了17.1%和18.9%;城镇职工医保患者的医疗费用负担低于城乡居民医保患者,年龄越大的患者医疗费用负担越重;三级医院的降费减负效应强于二级及以下医院。结论:DRG支付具有显著的降费减负效应,其作用的着力点是降低了耗材费和药品费;在遵循我国医改顶层设计的基础上,应加快推进DRG支付方式改革,根据医院等级分层次探索匹配的DRG支付方式,同时关注患者的个体特征。

SlPGR5/SlPGRL1 pathway-dependent cyclic electron transport regulates photoprotection and chloroplast quality in tomato plants

The essential photoprotective role of proton gradient regulation 5(PGR5)-dependent cyclic electron flow(CEF)has been reported in Arabidopsis,rice,and algae.However,its functional assessment has not been performed in tomato yet.In this study,we focused on elucidate the function of SlPGR5 and SlPGR5-like photosynthetic phenotype 1(PGRL1)in tomato.We performed RNA interference and found that SlPGR5/SlPGRL1-suppressed transformants exhibited extremely low CO_(2)assimilation capacity,their photosystem I(PSI)and PSII were severely photoinhibited and chloroplasts were obviously damaged.The SlPGR5/SlPGRL1-suppressed plants almost completely inhibited CEF and Y(ND),and PSII photoinhibition may be directly related to the inability to produce sufficient proton motive force to induce NPQ.The transgenic plants overexpressing SlPGR5 and SlPGRL1 driven by 35S promoter capable alleviate photoinhibition of plants under low night temperature.The transcriptomic and proteomic analyses suggested that the nuclear gene transcription and turnover of chloroplast proteins,including the plastoglobule-related proteins,were closely related to SlPGR5/SlPGRL1 pathway dependent CEF.The bridge relationship between CEF and chloroplast quality maintenance was a novel report to our knowledge.In conclusion,these results revealed the regulatory mechanism of the SlPGR5/SlPGRL1 pathway in photoprotection and maintenance of chloroplast function in tomato,which is crucial for reduce yield loss,especially under adverse environmental conditions.

某精神专科医院DRGs总费用的影响因素研究

文章的目的在于探究不同因素对DRG总费用的影响。通过收集并分析相关数据,采用单因素分析等方法,从年龄、住院天数、统筹层次等多个维度进行了深入研究。结果表明:年龄、住院天数及统筹层次等因素均与DRGs总费用存在显著关联。具体来说,年轻患者和住院天数较短的患者DRGs总费用相对较低,而省级统筹层次的患者DRGs总费用相对较高。同时,还对其他相关因素进行了探讨。

交易费用理论视角下数字乡村建设障碍与跨越

从交易费用理论视角出发,探讨数字乡村建设过程中面临的障碍,剖析城乡数字鸿沟、政策支持与资源配置不均、环境不确定性以及资产专用性等4大障碍对沟通协调成本、监督执行成本、风险管理成本和重新配置资源成本的影响。并针对障碍,提出相应的跨越策略,建议从缩小数字鸿沟、加大政策支持与资源配置的精准性、强化应对环境不确定性的风险管理策略、进行资产专用性调整等方面突破障碍,以降低交易费用,推动数字乡村建设。

企业研发费用核算与管理

近年来,企业所面对的市场竞争愈发激烈,如何强化企业研发实力,从而在市场竞争当中脱颖而出已成为从业者所关注的焦点。本文以企业研发费用核算管理的重要性作为切入点,从实际出发介绍当前企业研发费用核算管理过程中存在的主要问题,同时就提升企业研发费用核算管理水平具体措施进行阐述,以期为有关人员提供参考依据。

企业财务管理工作中费用控制存在的问题与对策

随着经济发展步入新常态,企业在正常经营管理中面临着较为激烈的市场竞争。要想在激烈的市场竞争中占得先机,就必须从优化财务管理的角度入手,加强费用管控,保证各项工作都能得到充足的现金流量支持。文章阐述了财务管理的概念与原则,以及费用控制的内容,梳理了费用控制中存在的问题,最后从多个角度提出了解决对策。

浅谈企业研发费用核算存在的问题及对策

近年来,随着经济水平提升以及科学技术快速发展,高新技术企业迎来了前所未有的机遇与挑战。高新技术企业要想更好地适应外部环境变化,应积极研发新型产品,并做好研发费用核算,不断提高经济收益,强化综合实力。本文首先阐述了高新技术企业概念,然后介绍了高新技术企业研发费用核算流程,并分析了高新技术企业研发费用核算存在的问题,最后提出了相应解决对策,力求有效增强研发费用核算质量。

曹家铭:科技型企业研发费用核算与管理方法

研发是科技型企业成功的驱动力之一,因此,科技型企业需要有效核算和管理研发费用以确保资源的最佳利用。首先,文章探讨了科技型企业研发费用核算与管理方法,并提出了与之相适应的核算方法。其次,文章探讨了研发费用的管理方法,如预算与规划、绩效评估和风险管理。最后,文章强调了科技型企业在研发费用核算与管理方面的重要性,以及未来研究和发展的方向。

第三方清污单位的强制清费用追偿路径分析

我国目前司法实践中对于受行政机关委托的清污单位是否有权直接要求污染责任人支付清污费用以及清污费用本身的性质有争议,为解决此问题应当认定清污单位的清污费用产生于委托关系属民事性质。进而可以通过请求权基础分析寻找清污费用的追偿路径。通过请求权基础分析可以明确清污单位与行政机关之间存在合同关系,与污染责任人之间存在不当得利法律关系,据此,清污单位可以选择以上述请求权追偿清污费用。

上市公司审计费用的影响研究

审计费用构成了审计研究的基石。审计服务质量的高低通过审计收费的高低表现出来,审计费用的高低关系整个审计行业是否可以健康地存续下去。本文利用相关回归模型,对中国上市公司审计费用产生的影响因素进行研究筛选和分析,调查结果显示:资产负债率以及流动比率、董事会是否独立以及董事会的勤勉程度是影响审计收费的主要因素,接受审计方的审计收费对上市公司资产总和等的影响并不显著。本文对我国公司审计也有较多的研究,在市场以及审计费用现状的基础上,指出中国上市公司审计和服务对会计师事务所审计费用的影响及其潜在问题,以及可能的影响因素,最后依据实证数据提出了相应的对策。

化工装备企业固定制造费用标准成本制定方法研究——以J企业为例

为提高化工装备企业的成本控制能力,文章提出了一种改进的固定制造费用标准成本制定方法。改进方法首先明确作业中心,然后利用灰色关联分析客观确定成本动因,计算订单的固定制造费用标准成本。解决了传统制定方法与生产流程不匹配、成本分配依据单一化等问题。通过在J企业的实际应用,证明了新方法的科学性和合理性,增强了成本差异分析的实际意义,有效提升了成本控制水平。同时,也为其他化工装备企业提供了新的标准成本制定思路。

基于SHA2011的某省中小学生重点精神疾病治疗费用核算分析

通过对某省中小学生主要心理疾病的诊治成本进行统计与分析发现,该省中小学生精神疾病治疗存在患者个人经济负担高、机构流向不合理、重点病种和人群的治疗费用居高不下等问题。因此,本文从完善政府投入保障机制和医疗保障政策,减轻患者及家庭治疗负担;重视重点人群和重点疾病的预防,控制治疗费用;加大基层医疗水平建设,合理引导患者就医流向等三个方面提出对策建议,以期为改进我国中小学心理健康教育经费筹措政策提供依据。

隐性关联关系与审计费用——基于供应链工商大数据的研究

近年来,上市公司将其供应链商业关系隐藏化以规避信息披露要求的趋势越来越明显,不利于投资者评估和判断上市公司的交易性质和盈利能力。本文从审计师角度出发,以2010-2021年度我国A股上市公司为研究对象,基于供应链工商大数据度量隐性关联关系,分析隐性关联关系与审计费用之间的关系,结果发现上市公司与重要交易对象之间存在隐性关联关系提高了审计费用,一系列稳健性检验结果保持一致。在渠道检验中,研究发现隐性关联关系通过影响审计师投入,进一步影响审计费用。在分组检验中,研究发现隐性关联关系对审计费用的影响在高市场化进程地区、低信息透明度的公司以及当上市公司为事务所重要客户时更为显著。本文研究为审计师如何判断隐性关联关系问题提供了经验数据。

数字金融与商业银行审计费用

以2011—2021年中国商业银行为研究对象,探究数字金融对审计费用的影响机理与传导效应。研究发现:数字金融发展初期会增加商业银行的审计费用,当数字金融发展到一定水平后,金融科技增强带来的审计费用下降效应会超过因审计投入和审计风险提升的审计费用上升效应,进而降低商业银行的审计费用,说明数字金融与审计费用之间呈先扬后抑的倒U形关系。机制检验发现,数字金融主要通过作用于代理冲突和信息不对称导致审计风险与成本变动,最终影响审计费用。异质性分析显示,审计主体来自国内四大审计事务所时,数字金融对审计费用的非线性作用增强;审计客体是上市银行与资本充足率较高的商业银行时,数字技术能更有效地对审计费用产生非线性效应;商业银行在市场化程度和法律水平较高、数字金融监管较严的地区时,数字金融与审计费用的倒U形关系更显著。研究结论从审计费用角度丰富了数字金融经济后果研究,为商业银行实施数字化转型战略、注册会计师审计收费决策提供参考。