会计信息的供求与财务报告目标

财务报告目标体现了使用者的主观需求 ,但这种主观需求在相当程度上受客观环境因素的影响。随着以互联网络为代表的新型信息技术在社会经济生活中的广泛运用 ,科学技术逐渐成为现阶段最具影响力的会计环境因素 ,它不仅影响到财务报告目标的确立 ,同时也为财务报告目标的实现提供了物质基础。对财务报告目标的两大主流观点———决策有用论与经管责任论 ,须以会计信息的供求关系为前提进行系统分析。决策有用论作为一种主流学派观点 ,有其符合基本财务报告目标的正确性。虽然决策有用性有一定的理论与现实缺陷 ,而且信息技术革命对传统的会计管理工作提出了更高的信息需求 ,但网络技术在会计系统的运用 ,为“决策有用”目标的最终实现提供了现实的技术“平台”。     

Working more productively: tools for administrative data

OBJECTIVE: This paper describes a web-based resource (http://www.umanitoba.ca/centres/mchp/concept/) that contains a series of tools for working with administrative data. This work in knowledge management represents an effort to document, find, and transfer concepts and techniques, both within the local research group and to a more broadly defined user community. Concepts and associated computer programs are made as "modular" as possible to facilitate easy transfer from one project to another. STUDY SETTING/DATA SOURCES: Tools to work with a registry, longitudinal administrative data, and special files (survey and clinical) from the Province of Manitoba, Canada in the 1990-2003 period. DATA COLLECTION: Literature review and analyses of web site utilization were used to generate the findings. PRINCIPAL FINDINGS: The Internet-based Concept Dictionary and SAS macros developed in Manitoba are being used in a growing number of research centers. Nearly 32,000 hits from more than 10,200 hosts in a recent month demonstrate broad interest in the Concept Dictionary. CONCLUSIONS: The tools, taken together, make up a knowledge repository and research production system that aid local work and have great potential internationally. Modular software provides considerable efficiency. The merging of documentation and researcher-to-researcher dissemination keeps costs manageable.     

Networked information and clinical decision making: the experience of Birmingham Heartlands and Solihull National Health Service Trust (Teaching)

OBJECTIVES: The paper presents the findings of the evaluation of a pilot project to introduce networked information resources into clinical settings in a large NHS Trust and describes the subsequent developments of networked information within the Trust. DESIGN: The main purpose of the evaluation was to ascertain whether access to electronic journals and other resources via a networked system offered real benefits to clinical effectiveness. SETTING: Birmingham Heartlands and Solihull NHS Trust (Teaching). SUBJECTS: Medical and administrative staff at Birmingham and Solihull NHS Trust. RESULTS: The main conclusions of the evaluation were that: (1) appropriate location of terminals close to clinical areas is vital to ensure that best use is made of networked information resources; (2) rapid access to networked information services saves staff time and allows educational opportunities to be realized; (3) networked information resources enhance rather than replace existing information sources; (4) training and support are essential to maximizing the benefits of networked information services, and (5) such a network can support clinical decision making. CONCLUSIONS: With the development of clinical governance, the clinical network has assumed even greater importance within the Trust. Timely and easy access to clinical and educational information is crucial to the practice of evidence-based medicine which underpins high quality clinical care. The evaluation led to a number of recommendations which have since been used to develop the clinical network at Birmingham Heartlands and Solihull NHS Trust.     

Information technology in medical education: a nationwide project on the opportunities of the new technology

CONTEXT: The aim of the national "IT Culture in Medical Education" project in Finland is to enhance the opportunities new technology may provide for medical education. The project focuses on attitudes towards information technology (IT) and on its current use among teachers and students. METHOD: This survey was part of a Finnish nationwide project in medical education. Data were collected by means of a questionnaire designed to gather information about IT use in medical education, sent to teachers and students. The questions were 5-point Likert-type. The participants were medical teachers (n=196) and medical students (n=392) at two medical schools. RESULTS: In both universities, it appeared that medical teachers and students had a very positive attitude toward the advances in modern technology. In addition to the favourable attitudes, computer-related technology was also widely applied. Teachers, however, used information technology more in their research work than in teaching. CONCLUSIONS: The results pose challenges to medical education and underline the importance of educational and psychological knowledge in combination with new technical skills.     

A Vigilance Study of ADHD and Control Children: Event Rate and Extra-Task Stimulation

An experiment was conducted to compare the performance of ADHD and non-ADHD (control) children in a vigilance task. A group of 24 Chinese children with ADHD was identified by their high scores (i.e., 2 SD above mean) on the Conners' Teacher Rating Scale (CTRS). The children were given a computerized Continuous Performance Test—Auditory (CPT-A) whereby English letters of the alphabet were presented in audio mode (through a speaker) rather than in visual mode (on a monitor screen). Performances of the ADHD children on CPT-A were compared with a group of normal peers matched on sex, nonverbal IQ, and school performances. The effects of the event rate (fast vs. slow) and extra-task stimulation (Pic vs. No-pic) displayed on a computer screen were investigated. Performance on the CPT-A was analyzed in terms of error rates (commission and omission errors) and reaction time. It was found that children with ADHD generally performed worse than normal children in that the former made more commission errors and had longer reaction times. However, ADHD children's performance tended to normalize when extra-task stimulation was available, especially in conditions of the slow event rate. These results are discussed in the light of optimal stimulation theory and the information processing model of cognitive functioning of hyperactivity.     

基于复制的医院信息系统 数据库灾难恢复方案

医院信息系统的数据库灾难恢复方案是保障医院信息系统安全性、可恢复性的关键。基于群机方式的数据库灾难恢复，提供主机的容错能力。基于复制的数据库灾难恢复，突破了地理位置的限制，实现了数据的实时热备和故障切换的应用无关性，为关键应用的不间断运行提供了解决方案。     

手术准入管理信息系统的开发与应用

外科手术具有高风险、高技术性，因而，对手术主刀医师的资格必须严格审查。如何利用相关的信息系统实现手术准入管理，是严格医疗质量管理的重要环节。     

门诊充值卡在流程优化设计中的研究进展

门诊充值卡确费流程在门诊流程优化中的研究内容和方向在近年来不断得以加强和确立。近十年来国内外对于门诊充值卡确费流程研究的进展做了相应的总结和归纳，指出了目前国内外对于门诊充值卡及其在门诊服务流程研究中的主要进展。以期获得门诊流程业务改造后的最佳系统模型、思路和方法。     

门诊电子处方应用中存在的问题与对策

随着医院信息化建设发展，电子处方己逐步在医疗单位推广使用，使医院在门诊挂号、医嘱录入、收费、配发药等方面实现了网络化，提高了工作效率，改善了服务质量，取得了明显的效益。