Objective:This study aims to explore the benefit analysis of the same disease in different departments of public hospitals under the DIP payment method.Methods:This study is a retrospective analysis that selected clin...Objective:This study aims to explore the benefit analysis of the same disease in different departments of public hospitals under the DIP payment method.Methods:This study is a retrospective analysis that selected clinical data from patients who received treatment in the Department of Orthopedics and the Department of Acupuncture and Moxibustion at our hospital from January 1,2023,to December 31,2023.The study compared the costs of medications,examinations,treatments,laboratory tests,nursing and other expenses,and total treatment costs between the two departments.It analyzed the cost structure of the two departments and proposed further improvement suggestions.Results:The study results indicated that the total costs in the Department of Acupuncture and Moxibustion were significantly higher than those in the Department of Orthopedics.Among medication costs,the total medication costs in the Department of Orthopedics were higher than those in the Department of Acupuncture and Moxibustion,with costs for Western medicine,proprietary Chinese medicine,and herbal medicine all being higher(p<0.05).Regarding examination costs,consultation fees in the Department of Orthopedics were lower than those in the Department of Acupuncture and Moxibustion,while examination costs were higher(p<0.05).In terms of treatment costs,orthopedic treatment and surgical fees were higher than those in the Department of Acupuncture and Moxibustion(p<0.05).For laboratory test costs,orthopedic laboratory fees were significantly higher than those in the Department of Acupuncture and Moxibustion(p<0.05).Among nursing and other expenses,orthopedic blood transfusion,bed fees,and other expenses were higher than those in the Department of Acupuncture and Moxibustion,while nursing fees were lower(p<0.05).Conclusion:Treatment fees in the Department of Acupuncture and Moxibustion are the core and account for a relatively high proportion of the total costs.The benefits generated by the Department of Orthopedics are primarily derived from medication,examination,and laboratory fees,aligning with the characteristics of combining diagnosis,medication,and surgical intervention in orthopedic treatment.Consultation fees,nursing fees,and bed fees in the Department of Acupuncture and Moxibustion are higher than those in the Department of Orthopedics,indicating a longer treatment cycle in acupuncture,which warrants clinical attention.展开更多
Objective To study the innovative drug pricing methods and medical insurance payment standards in foreign countries and to provide reference for China’s government.Methods The official websites were searched for info...Objective To study the innovative drug pricing methods and medical insurance payment standards in foreign countries and to provide reference for China’s government.Methods The official websites were searched for information and related literature,and literature review was used.Results and Conclusion In foreign countries,the clinical value of innovative drugs and their impact on medical insurance funds were comprehensively evaluated based on factors such as quality-adjusted life years,clinical benefit,and improvement of clinical benefit.Then,the evaluation results were taken as an important basis for whether innovative drugs were admitted to the medical insurance catalog and establishing medical insurance payment standards.By using international experience for reference,innovative drug pricing methods and medical insurance payment standards for China’s national conditions can be improved by establishing a basic database of clinical value and drug economic evaluation of innovative drugs,as well as innovative drug payment models based on decision thresholds.展开更多
The In most contingent valuation (CV) studies, WTP (Willingness to pay) and WTA (Willingness to accept) were often used separately, so protesting or no response or even babbling answers are increasing, and the debate ...The In most contingent valuation (CV) studies, WTP (Willingness to pay) and WTA (Willingness to accept) were often used separately, so protesting or no response or even babbling answers are increasing, and the debate persists over the reliability of CV in economic policy analysis. In order to improve the reliability of CV, WTP and WTA is used syn-chronously to estimate the restoration cost of Maqu grassland ecosystem. Data were partly from questionnaire survey, and partly from interviews and authorities. Before conclusions were derived, we assumed these data that came from interviews and authorities were right. The main result is: If we assumed that the degraded grassland of Maqu needs 10 years to be restored, and divided the restoring period into two stages, then the restoration cost was 0.85 × 108 RMB per year in former 4 years, 0.022 × 108 RMB per year in latter 6 years. The total cost of Maqu grassland restoration was 3.62 × 108 RMB. For all the costs of restoration, WTA occupied 94% and WTP only occupied 6%, suggesting that local grassland degradation was mainly caused by overgrazing and that the overloading livestock must be eliminated in order to achieve restoration successfully. Our research also showed that combining WTP and WTA in contingent valuation is very useful in estimating the cost of environmental improvement projects. Of course, whether these results are right or not, further researches are needed in the future, especially for the actual number of livestock in Maqu grassland.展开更多
目的分析新医改以来我国医保支付方式改革的政策现状与不足,为完善医保支付方式改革提供参考。方法运用ROST CM 6软件梳理2009—2024年国家层面出台的医保支付方式改革政策文件,明确此阶段重点推行的主要支付方式并构建政策一致性(Polic...目的分析新医改以来我国医保支付方式改革的政策现状与不足,为完善医保支付方式改革提供参考。方法运用ROST CM 6软件梳理2009—2024年国家层面出台的医保支付方式改革政策文件,明确此阶段重点推行的主要支付方式并构建政策一致性(Policy Modeling Consistency,PMC)指数评价指标体系对其政策文本进行量化及比较分析。结果疾病诊断相关分组(DRG)与按病种分值付费(Diagnosis-Intervention Packet,DIP)支付方式的词频数远高于其他医保支付方式,是国家医保支付方式改革政策制定的侧重点。DRG政策的PMC指数均值为5.76,DIP政策的PMC指数均值为6.25,总体上DIP支付方式政策质量更高。结论新医改以来政策迭代驱动多元复合支付体系构建,医保支付方式改革进入精准发展阶段,2类主要医保支付方式中DIP政策数量与词频数低于DRG政策,但其政策质量却高于DRG政策,另外二者政策存在短期导向、视角局限与激励不足等共性问题。建议出台加强DRG/DIP与其余支付方式的联合使用政策,推动医保支付方式改革发展。展开更多
From a theoretical perspective,the use of earnouts should mitigate valuation risk of the acquirer involved in mergers and acquisitions(M&A)transaction.Earnouts contracts should reduce information asymmetries and m...From a theoretical perspective,the use of earnouts should mitigate valuation risk of the acquirer involved in mergers and acquisitions(M&A)transaction.Earnouts contracts should reduce information asymmetries and moral hazard issues.By contrast,the definition of the terms of such contracts can be difficult and they provide several implementation issues to be faced.Based on these premises,this study aims to examine if the inclusion of earnouts is convenient and who benefits from their use.To this aim,I scrutinize academic literature examining the impact of earnouts.I perform a systematic review of studies in both accounting and financial domains that provide empirical evidence of main consequences due to the use of earnouts in M&A.Findings generally highlight a positive impact on the stock market performance of the acquirer in earnout-financed deals.Nevertheless,the positive reaction of acquirers’investors is influenced by specific features to be managed.Several issues are still uncovered and need further examination.展开更多
Along with the rapid development of information technologies, traditional trade has moved to electronic area. Today, many business activities are performed in electronic environment. Since electronic commerce is rapid...Along with the rapid development of information technologies, traditional trade has moved to electronic area. Today, many business activities are performed in electronic environment. Since electronic commerce is rapid and easily reachable, it has begun to attract much more attention by consumers and businesses over time. In this study, a brief review about e-commerce is provided. The main aim is to examine the hot topic of e-commerce with different aspects. The increasing importance of e-commerce is presented by providing statistical support which shows a dramatic increase in total e-commerce sales worldwide. Tools, types, payment methods, and critical success factors of e-commerce are investigated. Eight different tools which can be used in e-commerce are explained. Seven types of e-commerce are classified. In addition, nine payment methods of e-commerce are elaborated. Moreover, three main critical success factors including eight sub-factors are structured in a hierarchical form to aid the companies in e-commerce. Depending on these critical success factors, this study aims to set a well-organized base in order to decide the best e-commerce company in further studies.展开更多
After the breakout of COVID-19,many entity industries have to shut down.The rapid decline of money transaction caused by the shutdown of the entity industries has shocked the financial service industry while the incre...After the breakout of COVID-19,many entity industries have to shut down.The rapid decline of money transaction caused by the shutdown of the entity industries has shocked the financial service industry while the increase in digital transactions also offers them opportunities.Facing both challenges and opportunities,financial services firms should change their target and compensation policy during the pandemic to survive.After analysing three major firms in this industry by using SOAR method,we conclude four keys for financial services firms to survive in COVID-19.展开更多
文摘Objective:This study aims to explore the benefit analysis of the same disease in different departments of public hospitals under the DIP payment method.Methods:This study is a retrospective analysis that selected clinical data from patients who received treatment in the Department of Orthopedics and the Department of Acupuncture and Moxibustion at our hospital from January 1,2023,to December 31,2023.The study compared the costs of medications,examinations,treatments,laboratory tests,nursing and other expenses,and total treatment costs between the two departments.It analyzed the cost structure of the two departments and proposed further improvement suggestions.Results:The study results indicated that the total costs in the Department of Acupuncture and Moxibustion were significantly higher than those in the Department of Orthopedics.Among medication costs,the total medication costs in the Department of Orthopedics were higher than those in the Department of Acupuncture and Moxibustion,with costs for Western medicine,proprietary Chinese medicine,and herbal medicine all being higher(p<0.05).Regarding examination costs,consultation fees in the Department of Orthopedics were lower than those in the Department of Acupuncture and Moxibustion,while examination costs were higher(p<0.05).In terms of treatment costs,orthopedic treatment and surgical fees were higher than those in the Department of Acupuncture and Moxibustion(p<0.05).For laboratory test costs,orthopedic laboratory fees were significantly higher than those in the Department of Acupuncture and Moxibustion(p<0.05).Among nursing and other expenses,orthopedic blood transfusion,bed fees,and other expenses were higher than those in the Department of Acupuncture and Moxibustion,while nursing fees were lower(p<0.05).Conclusion:Treatment fees in the Department of Acupuncture and Moxibustion are the core and account for a relatively high proportion of the total costs.The benefits generated by the Department of Orthopedics are primarily derived from medication,examination,and laboratory fees,aligning with the characteristics of combining diagnosis,medication,and surgical intervention in orthopedic treatment.Consultation fees,nursing fees,and bed fees in the Department of Acupuncture and Moxibustion are higher than those in the Department of Orthopedics,indicating a longer treatment cycle in acupuncture,which warrants clinical attention.
文摘Objective To study the innovative drug pricing methods and medical insurance payment standards in foreign countries and to provide reference for China’s government.Methods The official websites were searched for information and related literature,and literature review was used.Results and Conclusion In foreign countries,the clinical value of innovative drugs and their impact on medical insurance funds were comprehensively evaluated based on factors such as quality-adjusted life years,clinical benefit,and improvement of clinical benefit.Then,the evaluation results were taken as an important basis for whether innovative drugs were admitted to the medical insurance catalog and establishing medical insurance payment standards.By using international experience for reference,innovative drug pricing methods and medical insurance payment standards for China’s national conditions can be improved by establishing a basic database of clinical value and drug economic evaluation of innovative drugs,as well as innovative drug payment models based on decision thresholds.
文摘The In most contingent valuation (CV) studies, WTP (Willingness to pay) and WTA (Willingness to accept) were often used separately, so protesting or no response or even babbling answers are increasing, and the debate persists over the reliability of CV in economic policy analysis. In order to improve the reliability of CV, WTP and WTA is used syn-chronously to estimate the restoration cost of Maqu grassland ecosystem. Data were partly from questionnaire survey, and partly from interviews and authorities. Before conclusions were derived, we assumed these data that came from interviews and authorities were right. The main result is: If we assumed that the degraded grassland of Maqu needs 10 years to be restored, and divided the restoring period into two stages, then the restoration cost was 0.85 × 108 RMB per year in former 4 years, 0.022 × 108 RMB per year in latter 6 years. The total cost of Maqu grassland restoration was 3.62 × 108 RMB. For all the costs of restoration, WTA occupied 94% and WTP only occupied 6%, suggesting that local grassland degradation was mainly caused by overgrazing and that the overloading livestock must be eliminated in order to achieve restoration successfully. Our research also showed that combining WTP and WTA in contingent valuation is very useful in estimating the cost of environmental improvement projects. Of course, whether these results are right or not, further researches are needed in the future, especially for the actual number of livestock in Maqu grassland.
文摘From a theoretical perspective,the use of earnouts should mitigate valuation risk of the acquirer involved in mergers and acquisitions(M&A)transaction.Earnouts contracts should reduce information asymmetries and moral hazard issues.By contrast,the definition of the terms of such contracts can be difficult and they provide several implementation issues to be faced.Based on these premises,this study aims to examine if the inclusion of earnouts is convenient and who benefits from their use.To this aim,I scrutinize academic literature examining the impact of earnouts.I perform a systematic review of studies in both accounting and financial domains that provide empirical evidence of main consequences due to the use of earnouts in M&A.Findings generally highlight a positive impact on the stock market performance of the acquirer in earnout-financed deals.Nevertheless,the positive reaction of acquirers’investors is influenced by specific features to be managed.Several issues are still uncovered and need further examination.
文摘Along with the rapid development of information technologies, traditional trade has moved to electronic area. Today, many business activities are performed in electronic environment. Since electronic commerce is rapid and easily reachable, it has begun to attract much more attention by consumers and businesses over time. In this study, a brief review about e-commerce is provided. The main aim is to examine the hot topic of e-commerce with different aspects. The increasing importance of e-commerce is presented by providing statistical support which shows a dramatic increase in total e-commerce sales worldwide. Tools, types, payment methods, and critical success factors of e-commerce are investigated. Eight different tools which can be used in e-commerce are explained. Seven types of e-commerce are classified. In addition, nine payment methods of e-commerce are elaborated. Moreover, three main critical success factors including eight sub-factors are structured in a hierarchical form to aid the companies in e-commerce. Depending on these critical success factors, this study aims to set a well-organized base in order to decide the best e-commerce company in further studies.
文摘After the breakout of COVID-19,many entity industries have to shut down.The rapid decline of money transaction caused by the shutdown of the entity industries has shocked the financial service industry while the increase in digital transactions also offers them opportunities.Facing both challenges and opportunities,financial services firms should change their target and compensation policy during the pandemic to survive.After analysing three major firms in this industry by using SOAR method,we conclude four keys for financial services firms to survive in COVID-19.
