如何在医院信息系统中完善票据管理

票据管理是单位会计内部控制的重要环节,医院的收款票据种类较多,随着医院的不断发展和医院信息系统在医院管理中的运用,应充分利用计算机对收款票据加强管理,建立健全内部控制制度。     

医院内部会计控制存在问题及对策

一、医院内部会计控制存在的问题 　　从医院内部控制本身来看,存在两种情况. 　　（1）医院内部控制制度建设不健全.由于长期受计划经济的影响,医院经济管理意识淡薄,对内部控制制度不重视,许多医院没有建立内部控制制度.有些医院虽然建立了,但内容不完善或不合理.     

怎样开展医院财务内控审计

医院财务内部控制制度审计是以其测试评价为起点,通过查明内部控制制度不健全和未实施的缺陷,确定证、账、表所提供数据的可信程度,在此基础上审查财务收支是否真实、正确和合法。医院开展内控审计,有利于抓住重点,提高审计工作效率和质量,这是现代医院财务审计的重要标志。一、医院内部控制制度一般性调查医院由于规模、业务复杂程度、组织机构、人员分工等各不相同,对内部控制制度的范围和要求也有所不同。小医院经济业务比较简单,数量较少,内部控制制度范围相对小一些;大中型医院内部分工较细,关系复杂,内部控制制度范围相对广一些。范围…     

浅谈非全额拨款医院内部控制和管理

医院内部控制是医院内部的管理控制系统,它涵盖医院各部门和各岗位的各项经济活动。通过建立和完善内部控制制度,加强对薄弱环节和重要岗位的控制,细化责任,做到制度管人,责任到人,形成一个相对完整,在内部控制方式、技术、手段等方面有章可循的内部控制体系,是医院经营活动与市场竞争力的保证;是不断提高医院社会效益和经济效益的保证;是预防医院经济犯罪发生的根本保证。     

加强医院内部控制的思考

随着我国医疗卫生事业的不断发展,医院内部控制已经成为不可或缺的一部分。目前,由于医院管理制度不完善,内部控制制度不健全,监督管理失控,带来了一系列的问题。因此,加强内部控制,提高财务管理水平对于医院的健康发展具有重要意义。     

医院内部控制评审中存在问题的原因与对策

实践证明,具有核心竞争力的医院不仅拥有严格的内部控制制度,而且拥有针对内部控制制度合理有效的评审监督机制。缺乏严格的评价监督,最严密的内部控制也显得苍白无力。无章可循、有章难循、有章不循和违章不纠是医院内部控制评审中经常出现的4个问题。通过内控制度评审,能够揭示医院内控制度执行过程中潜在风险的严重程度,对于医院管理层风险决策有着积极的指导作用。医院内部控制评审作为医院自身调节和自我约束的内在管理机制,处于医院中枢神经系统重要的免疫位置,具有医院自身保健和抵御风险的功能,是现代化医院健康可持续发展的"保健医生"。     

公立医院内部控制建立与实施的作用与原则分析

在医院管理工作中,向管理要质量,向管理要效益,已成为医院管理的目标.经济管理是医院管理的重头戏,只有建立完善的医院内部控制制度,加大监督,理顺经济关系,防范经济犯罪,才能保证医院经济工作健康、有序的发展.一般而言,各类公立医院大都建立了相应的管理制度,然而,当前相当一部分公立医院仍然实行传统的经验型管理,习惯于运用行政指挥,轻视执行内部控制,缺乏严格的管理制度和科学有效的管理方法.这与当今医院管理的发展很不适应,需要根据内部控制规范的要求,对原制度进行修改、完善和提升.所以,笔者认为公立医院内部控制制度建设亟待加强.本文就公立医院建立和实施内部控制的作用、医院内部控制制度的制定原则等进行了阐释与分析.     

医院财务内部控制制度中的问题和对策

一、医院财务内部控制制度面临的主要问题１．医院财务内部控制制度难以强化。财务部门是与其他科室相平行的职能部门 ,它只能指导和配合其他科室进行日常的财务内部控制工作 ,不能发挥组织和控制作用 ,许多财务内部控制措施及制度的执行对其他科室来说 ,具有较大的随意性 ,因而财务内部控制工作显得非常无力 ,亟待加强。２．各医院普遍存在着内控制度不健全和管理措施不落实的情况。财务、药剂、总务、器械等部门之间的内控协调不够好 ,上述部门的保管员和会计登记账簿的时间有时不同步 ,致使明细账与总账余额不符。３．受重钱轻物思想的影…     

医院建立药品采购内部控制制度势在必行

当前不少医院对药品采购内部控制制度重视不够，机构设置不健全，职责分工不明确，缺乏应有的内部相互制约和控制机构，既无认真执行制度的动力，又无严格执行制度的保障。为此有必要构建规范、高效的药品采购控制制度，明确医院各方面的责、权、利关系，形成有效的激励和约束机制。     

加强医院内部控制的思考

随着我国医疗卫生事业的不断发展，医院内部控制已经成为不可或缺的一部分。目前，由于医院管理制度不完善，内部控制制度不健全，监督管理失控，带来了一系列的问题。因此，加强内部控制，提高财务管理水平对于医院的健康发展具有重要意义。     

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 occurrence of antimicrobial substances in toilet,sink and shower drainpipes of clinical units: A neglected source of antibiotic residues

Antibiotics represent one of the most important drug groups used in the management of bacterial infections in humans and animals. Due to the increasing problem of antibiotic resistance, assurance of the antibacterial effectiveness of these substances has moved into the focus of public health. The reduction in antibiotic residues in wastewater and the environment may play a decisive role in the development of increasing rates of antibiotic resistance. The present study examines the wastewater of 31 patient rooms of various German clinics for possible residues of antibiotics, as well as the wastewater of five private households as a reference.To the best of our knowledge, this study shows for the first time that in hospitals with high antibiotic consumption rates, residues of these drugs can be regularly detected in toilets, sink siphons and shower drains at concentrations ranging from 0.02?μg·L^?1 to a maximum of 79?mg·L^?1. After complete flushing of the wastewater siphons, antibiotics are no longer detectable, but after temporal stagnation, the concentration of the active substances in the water phases of respective siphons increases again, suggesting that antibiotics persist through the washing process in biofilms. This study demonstrates that clinical wastewater systems offer further possibilities for the optimization of antibiotic resistance surveillance.     

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.     

Investigating clusters in the workplace and beyond

Clusters of disease are common and occur in the workplace and in the general community. They often arouse considerable concern among the population. Investigations have sometimes lead to exciting new knowledge, but in general the investigation of clusters is difficult and often unrewarding, especially for community clusters. In the workplace, investigations are more likely to find associations and even new causes, but still many clusters remain enigmatic. Despite this, there are many reasons for investigating clusters, including allaying community concern and identifying uncontrolled exposures. A structure for investigating clusters in the workplace is suggested.