应该重视出纳工作

出纳工作是财务部门的前哨。一切资金收付业务均由出纳人员办理,因此,做好出纳工作对于加强财务管理具有重要意义。过去有些单位对出纳工作不够重视,认为出纳工作不是什么技术性的工作,只是收收付付,任何人都可以做。所以在配备出纳人员时,一不考虑有没有财会专业     

浅谈疾病预防控制中心的出纳工作

出纳工作是会计工作的重要环节,涉及现金收付、银行结算、有价证券和票据管理等各项工作。本文就疾病预防控制中心(疾控中心)应重视出纳工作、提高出纳工作财经政策规章制度执行水平以及加强内部会计控制等提出建设性意见,以提升疾控中心会计工作质量,促进疾控事业发展。     

浅析新的会计流程--前台制

为加强内部控制,提高财务管理效率,提高会计工作质量,自2002年2月起浙江省省级医院率先推行新的会计流程,实行前台制. 一、前台制的内涵 前台制是指财务部门一切收付款业务经审核签字后必须先由会计凭证制单人员制单确认,出纳人员凭制单人员确认后的收付款凭证收付款项的一种会计流程.即为审批→凭证制单→出纳收付款→凭证审核……→会计报表的一种会计流程模式.     

要加强医院其他收入的收费管理

医院财务部门一般都对门诊、住院收入的收费管理比较重视,但对进修实习收入、废品变价收入、回收水电费等收入的管理不够重视,没有严格地按内部控制制度办理领用、注销、复核手续,往往易出现漏洞,甚至更为严重的贪污、挪用现象。我院财务部门通过学习新颁布的《会计基础工作规范),根据我院具体情况,在加强这部分收入管理上做了以下几点规定:1 针对我院出纳业务量大的特点,我们在现金出纳岗位设置两个人:一人负责开具收费收据,另一人负责收款。收款出纳每日工作终了,编制注明收据号码的收入现金、银行存款日报表给开票出纳,开票出纳经复核后编制收入记账凭证入     

实施医院成本核算的难点与体会

1．目前，医院的各种会计报表、统计报表是在计划经济体制下设计的，核算方式是收付实现制，造成各种资料、数据统计相对单一。     

改革会计工作程序提高会计核算效率--介绍实时制会计工作程序

一直以来 ,医院会计工作都是按照会计核算的基本原理执行会计工作程序 :当一笔经济业务发生时 ,审核人员首先对原始凭证进行审核 ;出纳人员根据审核无误的原始凭证收付款 ,一日终了 ,再逐笔登记现金或银行存款日记账 ,并编制资金收付日报表 ,交给制单人员 ;制单人员根据每日审核无误的原始凭证 ,按经济业务的性质和会计科目设定的具体要求 ,归类汇总编制记账凭证 ,然后记账 ;月底 ,在与出纳账、库房账核对相符后再编制会计报表。这是在手工记账年代所形成的一套会计工作流程。在当今信息时代 ,如何将计算机高效、科学的特点运用到会计核算中…     

谈出纳工作的几项牵制制度

出纳工作是负责办理收支业务和保管现金及银行存款的一个重要工作岗位。如何加强管理、监督,防止贪污舞弊,虚报冒领问题,笔者谈几点看法。 一、签发支票印章的管理 对支票印章管理的一般要求是:出纳人员对支票印章必须妥善保管。同时,还要实行印章分管制度,即签发支票所用的     

电算化下应加强现金管理

会计电算化条件下加强现金管理,除严格执行国家关于现金管理的有关规定外,笔者认为还应采取以下措施。 一、实行“款单分离制” “款单分离制”,就是现金收付款单据的填制及账务处理与现金的收付款业务相分离,即现金出纳不得兼填制现金收付单据和进行现金账务处理。首先,现金制单人根据实际发生的经济业务填制收付款单据,交出纳进行收付款。接着,出纳收付款完毕后,将签章的收付款单据再传递给制单人,然后,由制单人及时利用会计核算软件进行账务处理。每日终了,制单人根据当日现金日记账余额与出纳一起核对库存,核对无误后,出纳…     

华西医院构建住院结算处绩效考核模式的实践

1背景介绍 四川大学华西医院是国内知名的大型公立医院．近年来规模迅速扩张．年业务量连续多年保持两位数速度高速增长。到2007年．全院年门诊量达235．4万人次．出院病人达10．7万人次。住院结算处作为医院财务部结算科所属的住院病员人出院办理、款项收付、账目审核和费用结算的承办机构．对医院规模的扩张及业务量的增长有着最直观的感受和压力：一方面，出院结算处员工的服务态度、服务质量和工作效率直接影响到病员流转速度、病员满意度和医院声誉;     

医院会计制度的改革内容及特点

一、改“收付实现制”为“权责发生制”为适应医院会计核算的需要,新医院会计制度规定将医院会计事项的处理原则由“收付     

Calcium intake in the elderly: validation of a dietary questionnaire

Epidemiological studies of calcium and osteoporosis have been hampered by the lack of a suitable tool for assessing calcium intake. This report describes a new frequency and amount questionnaire for measuring present and past calcium intake in the elderly. The validity of the questionnaire was tested against two commonly used standards of dietary assessment, five-day duplicate diets and seven-day weighed dietary inventories. The resulting correlation coefficients were, respectively, r = 0.76 and r = 0.69, while that for repeatability was r = 0.84. Furthermore, the questionnaire categorized subjects into thirds of the distribution of intake with almost no gross misclassification. It is suggested that the present findings may be extended to the majority of normal, healthy elderly subjects, implying wide application for the questionnaire in the assessment of calcium intake in the elderly.     

The human drama of genetics: 'hard' and 'soft' media representations of inherited breast cancer

This paper examines media coverage of 'breast cancer genetics', and explores its implications for public understanding. We present a content analysis of coverage in British newspapers and look at a variety of popular forms, including women's magazines, television soap opera and radio drama. Genetic/inherited risk receives a great deal of coverage across a wide range of media formats and outlets. Much of this attention has focused on individuals from 'high risk families' and dilemmas around prophylactic mastectomies. Through examining media coverage, combined with interviews with media personnel and their sources, we show why this story proved so attractive to the media and highlight the different production values which influence coverage. Finally, we introduce preliminary findings from focus group discussions to demonstrate how such 'human interest' framing has engaged audience attention and influenced public understandings. The paper concludes by highlighting the implications for analysing, predicting, and engaging with, media representations of science.     

Self-reported health problems among Swedish miners one year after unemployment

Unemployment is considered to be a public health concern sincedeterioration in the health of the unemployed is often anticipated.However, for some groups, such as miners, unemployment mightimprove health due to a cessation of potentially harmful occupationalexposures. This study evaluates the health of 79 miners in oneSwedish iron-ore mine, and 226 age-matched controls from thegeneral population, during one year after the closure of themine. The participants received a questionnaire regarding medicalhistory and subjective symptoms at the beginning of the studyperiod, and after one year. Statistically significant negativeeffects on self-reported health attributable to unemploymentwere not found, although neuropsychiatric symptoms were morecommon among the unemployed miners. The miners reported a statisticallysignificant improvement in grip force (p=0.031). They had asignificantly higher prevalence of symptoms associated withmining related exposures when compared with the population controls;pain in the upper extremities [relative risk (RR)=2.27, 95%confidence interval (Cl)=1.44–3.59), back pain (RR=1.84;Cl=1.237–2.75), vasospastic disease of the fingers (RR=2.05;Cl=1.18–3.57) and obstructive respiratory symptoms (attacksof dyspnea and wheezing: RR=3.67; Cl=1.167–11.6).     

Excès de cas humains et animaux de tularémie en France au cours de l’hiver 2007–2008 : émergence ou phénomène isolé ?

Context

Tularemia is a zoonosis affecting humans and hares in France. We describe the results of surveillance in both species, in 2007 and 2008.

Methods

Human tularemia cases are mandatorily notifiable in France since 2003. In hares, surveillance relies on volunteer hunter associations in all districts of the country. Data from mandatory reports and volunteer surveillance in 2007/2008 were analyzed and compared with previous results.

Results

In 2007/2008, 144 cases were reported in humans and 117 cases in hares. This was a 100% increase compared to previous years. Human cases differed from those of previous years only by the frequency of contact with breeding animals. Human cases without any documented risk exposure were also more frequent.

Conclusion

An increase of tularemia cases occurred in 2007/2008 in both species. Complementary studies are needed to identify the species reservoir in France to understand the causes of this peak of cases.     

深圳公立医院管理体制改革制度设计

深圳公立医院管理体制改革实行政事分开、管办分开,在理事会架构下按法定机构模式组建市医管中心,落实公立医院运营管理自主权.作者从当前公立医院管理体制的弊端入手,介绍了深圳市进行公立医院管理体制改革的基本思路及改革方案设计的主要举措,深入剖析了的改革方案的特点,并对改革效果进行了预测.     

Effects of nitrogen dioxide on red blood cells of rats: Changes in components of red cell membranes during in vivo exposure to NO2

Red cell membranes, prepared from red blood cells of rats exposed to 4, 10, or 20 ppm nitrogen dioxide (NO₂) for 1 to 10 days, were examined for evidence of changes in membrane components. Appreciable changes were not found in contents of phospholipid and cholesterol during exposure to 10 ppm NO₂. By contrast, protein content altered with the time of exposure. Moreover, changes in protein composition were observed by employing sodium dodecyl sulfate — polyacrylamide gel electrophoresis. Twenty-four-hour exposure to NO₂ at the concentration above 10 ppm resulted in a marked increase in the percentage of lysophosphatidylethanolamine (LysoPE) to the total phospholipids. The prolonged exposure to 10 ppm NO₂ gave rise to a further increase in LysoPE, whereas the percentage of phosphatidylethanolamine (PE) showed a gradual decrease. A 1-day exposure to 4.0 ppm NO₂ also caused an increase in sialic acid content and decreases in those of PE and hexose. In addition to contents of these components the percentage of LysoPE increased 5 days after exposure and the elevated values were maintained up to the end of exposure period. These results demonstrate that red blood cells in circulation exhibit different membrane properties in terms of lipid and carbohydrate composition during 10 days of exposure to 4.0 ppm NO₂.     

Occupational health hazards in mining: an overview

This review article outlines the physical, chemical, biological, ergonomic and psychosocial occupational health hazards of mining and associated metallurgical processes. Mining remains an important industrial sector in many parts of the world and although substantial progress has been made in the control of occupational health hazards, there remains room for further risk reduction. This applies particularly to traumatic injury hazards, ergonomic hazards and noise. Vigilance is also required to ensure exposures to coal dust and crystalline silica remain effectively controlled.     

Manufacture and use of nanomaterials: current status in the UK and global trends

This paper provides an overview of the production and use of nanomaterials (NMs), particularly in the UK. Currently, relatively few companies in the UK are identifiable as NM manufacturers, the main emphasis being the bulk markets in metals and metal oxides, and some niche markets such as carbon nanotubes and quantum dots. NM manufacturing in the UK does not reflect the global emphasis on fullerenes, nanotubes and fibres. Some assumptions have been made about the types of NM that are likely to be imported into the UK, which currently include fullerenes, modified fullerenes and other carbon-based NMs including nanotubes. Many university departments, spin-offs and private companies have developed processes for the manufacture of NMs but may only be producing small quantities for research and development (R&D) purposes. However, some have the potential to scale up to produce large quantities. The nanotechnology industry in the UK has strong R&D backup from universities and related institutions. This review has covered R&D trends at such institutions, and appropriate information has been added to a searchable database. While several companies are including NMs in their products, only a few (e.g. manufacturers of paints, coatings, cosmetics, catalysts, polymer composites) are using nanoparticles (NPs) in any significant quantities. However, this situation is likely to change rapidly. There is a need to collect more information about exposure to NPs in both manufacturing and user scenarios. As the market grows, and as manufacturers switch from the micro- to the nanoscale, the potential for exposure will increase. More research is required to quantify any risks to workers and consumers.     

The risk of heat exhaustion at a deep underground metalliferous mine in relation to surface temperatures

The risk of heat exhaustion at a deep underground metalliferous mine was assessed in relation to thermal conditions prevailing on the surface. For each day of a 1-year prospective case series of heat exhaustion, surface 24-h mean wet and dry bulb temperatures were recorded. From this data, 24-h mean wet bulb globe temperatures were derived using certain assumptions. The three surface temperature variables were significantly higher on those days on which heat exhaustion occurred, compared to those days on which it did not occur (P < 0.001). The relative risk of heat exhaustion on days when the 24-h mean wet bulb globe temperature was in the range 26.0-28.0 degrees C was 4.82 (95% confidence interval 2.12-10.96). Surface temperature data could be used at this mine to warn miners about the risk of heat exhaustion.