ClinicalApplication of Diabetes Care Mode Supported by PDA

目的 以PDA（个人数字助理）为平台,建立糖尿病专科护理新模式,使责任护士对患者病情及并发症能及时观察及处理,促进糖尿病专科护理发展。方法 在PDA上设置糖尿病专科疾病的评估内容、并发症处置及高危因素的评估项目,并将评估及处置内容转化为电子病历。结果 PDA糖尿病专科疾病护理模式建立后,患者健康教育满意率较前提高,由96.3%提高至99.6%;护士糖尿病专科理论知识水平较前有提高,由86.1提高至89.4分,差异均有统计学意义（P〈0.05）;评估及处置内容转化为电子病历后,书写时间平均缩短1.3 min。结论 通过PDA建立糖尿病专科疾病护理模式能有效提高责任护士对病情观察、并发症发现及处理的能力及工作效率,很好地提高了护理内涵建设,真正为糖尿患者者提供专业化的优质护理。Objective With the PDA （personal digital assistant） as the platform, the new nursing mode of diabetes care was established, which can make the responsible nurses observe and deal with the patient＇s condition and complications in a timely manner, and promote the development of diabetes care. Methods On the PDA, the evaluation items of diabetic diseases, the treatment of complications and the evaluation of high risk factors were set up, and the contents of evaluation and disposal were transformed into electronic medical records. Results The establishment of PDA disease diabetes specialist nursing mode after health education, patients satisfaction rate improved, increased from 96.3% to 99.6%; the level of theoretical knowledge to improve diabetes specialist nurses than before, increased from 86.1 to 89.4, the differences were statistically significant （P 〈 0.05）; After the evaluation and disposal of the content into electronic medical records, the average writing time was shortened by 1.3 min. Conclusion PDA through the establishment of diabetes specialist nursing mode can effectively improve the nurses of observation, complication and processing ability and work efficiency, greatly improve the connotation of the conslruction of nursing professional, really provide quality care for diabeticpatients

A Study on Tax Policy of Security Investment Fund in China

随着全球经济一体化、金融自由化和资本流动国际化，证券投资基金日益成熟，表现出良好的发展势头，在金融市场上具有举足轻重的地位。我国证券投资基金历史较短，但发展迅猛，无论是数量、规模，还是品种创新、业绩表现都迈上了一个新台阶。但也应该看到，我国证券投资基金仍处于不完善、不发达阶段，相关的税收政策也存在一些问题。如何解决这些问题，充分发挥税收对证券投资基金的调节作用，对促进基金业的健康发展和稳定证券市场具有重要意义。本文以事件研究方法分析税收对基金价格的影响，考察论证税收对基金主体行为的效应；同时，比较借鉴英、美、日三国发展成熟的证券投资基金税收政策，分析探讨我国现行证券投资基金税收政策存在的问题，...With the economic globalization，financial freedom and capital flowing internationalization，security investment fund becomes more and more mature，its development has a good future and it plays an important role in the finance market. Security investment fund in China has developed for just years，but it develops quickly and makes great progress in amounts、scale、innovation and achievements. However w...学位：经济学硕士院系专业：经济学院财政金融系_财政学(含税收学)学号：20024100

海峡两岸双重征税问题探讨

海峡两岸所得税发生双重征税的原因有税收管辖权之间的冲突,居民身份确定标准的不同,对收入来源地的判定标准不同。借鉴大陆与香港、澳门签订的税收协定,消除两岸双重征税、促进两岸经贸关系持续稳定发展的对策,即签订两岸税收协定及加强两岸税务合作

临床实习护生教学查房现状及影响因素分析

[目的]调查厦门市某三级甲等综合性医院实习护生教学查房现状,分析其相关影响因素。[方法]采用方便抽样法对实习护生104人发放自制问卷,问卷包括学生满意度和自我评价、学生基本情况、组织管理情况和带教老师教学情况4个维度。[结果]实习护生对该医院护理教学查房活动的满意度达67.4%,且与学生基本情况、组织管理情况和带教老师教学情况的具体条目呈正相关。[结论]护理教学查房应结合相关影响因素,完善查房活动内容和制度,改进带教老师的教学查房方法,提升实习护生的综合素质,从而提高护理教学查房质量

国有企业改制引发的税收流失问题探讨

在国有企业改制过程中引发的税收流失问题，主要是发生 在产权交易、企业资产重组、合资、破产清算等过程中，资产评估作为企业改制的一项基础性工作，其评估失误也会造成税收流失。因此解决国有企业改制引发的税收流失是要规范企业改制行为，提高资产评估水平

利用改良Nest-tetra-primerspecificPCR技术对两种石斑鱼的鉴别

云纹石斑鱼(EPInEPHEluS MOArA)和褐石斑鱼(E.brunEuS)为石斑鱼属内近缘种,外形相似常被混淆.本研究改良建立了nEST-TETrA-PrIMEr SPECIfIC PCr方法,获得了云纹石斑鱼和褐石斑鱼线粒体dnAnd2基因内的3个特异性条带,分别为内参序列nC1(394bP)、特异性条带nd2-M(268bP)和nd2-b(122bP),以及核基因组中核糖体dnAITS1区的5个特异性条带,分别为内参序列nC2(588bP)、nC3(563bP),特异性条带rdnA-M(426bP)、ITS1-M(488bP)和ITS1-b(304bP).研究结果不仅为两种石斑鱼的鉴别提供了稳定、可靠、快捷的特异性分子标记,而且也为鱼类近缘种的dnA鉴别提供了新的途径.国家自然科学基金(批准号:40576064);国家“八六三”计划(项目编号:2006AA10A414)资助项

发现教学法在内科护理教学中的应用

目的:探讨发现教学法在内科护理教学中的应用。方法:阐述发现教学法基本实施过程,与内科护理学的实际相结合的具体运用。结果:发现教学法可以增加学生对内科护理学学习的热情,激发学生对知识的探究、思考。结论:提高学生对内科护理学知识的理解与掌握,有利于学生实践和应用能力及创新能力培养

Analysis of Defects in the Clinical Specimens and Observation on Effect of Process Reengineering

目的 对临床标本送检流程进行改进,规范标本的储存和运送流程,以降低临床标本的不合格率。方法 成立标本流程再造团队,统计2014年1—12月及2015年1—12月的不合格的检验标本,绘制标本采集运送流程,分析临床标本送检的流程,对存在的缺陷环节进行分析,进而制定改进措施,对标本的采集、标本的存储、交接及运送进行流程优化再造。对比再造流程前后标本送检的不合格率。结果 标本不合格率由2014年的2.73‰下降至2015年的2.12‰（P〈0.01）。结论 对临床标本运送流程进行分析改进,有效降低标本不合格率,提高标本管理的有效性,确保医疗护理安全。Objective To improve the procedure of clinical specimen delivery, standardize the storage and delivery of specimens, so as to reduce the disqualification rate of clinical specimens. Methods Specimen reengineering team was established, and unqualified specimens from January to December 2014 and January to December 2015 were collected. Drawing specimen collection and transportation process, and the existing defects were analyzed, then the improvement measures are made. The process of specimen collection, specimen storage, hand over and delivery was optimized. The unqualified rate of the sample before and after the reconstruction process was compared. Results The rate of unqualified specimens declined from 2.73%0 in 2014 to 2.12‰ in 2015 （P 〈 0.01）. Conclusion The analysis and improvement of clinical specimen delivery process can effectively reduce the rate of specimen failure, improve the effectiveness of specimen management, and ensure the safety of medical care

Personnel medical examination prevalence study and countermeasure analysis in Xiamen

目的了解厦门市民参加健康体检行为的现状和影响行为取向的相关因素,为制定相关的策略和政策提供科学依据。方法对厦门市各体检中心参加体检人员进行现场问卷调查,用SPSS 17.0统计软件对调查问卷的结果进行分析并评价。再结合社会学研究方法,根据不同年龄组组织体检人员做小组访谈,整合定量与定性资料得出结论和对策。结果 62.3%的被调查者知道定期体检的好处,78.8%的人认为体检是有必要,52.7%的人每年进行至少1次健康体检,体检由单位和医保付费的占到了81.8%,91%的人对体检有意见。结论厦门市参加体检人员对健康体检认知情况尚可,比较依赖公费体检,多数对体检机构服务不满意。对此,我们应该采取相应对策促进全民健康体检目标的实现