事项会计应用问题研究

基于事项法产生的会计信息系统是新经济形势下的产物，已呈现出明显的优越性。但事项法会计信息披露在应用中存在与传统会计环境不协调之处，技术处理上有应用困难且成本太高，企业竞争对手之间也存在博弈问题。针对以上应用现状，提出相应对策修正其缺陷，弥补其不足，使之具有更强的可操作性。     

创伤的AIS评分与损伤程度评定的对比分析

目的 探讨损伤程度评定的分级方法。方法 收集546例损伤程度评定的案例资料,给予AIS评分,然后比较损伤程度评定和AIS评分结果。结果 两组一致性比较,经x2检验,P<0.001;两组相关性比较,经Spear-man等级相关检验,rs’=0.940,P<0.001,均有高度显著性。结论 两组比较结果,反映损伤程度变化与.AIS分级变化有密切关系,“轻伤”、“重伤”可参照AIS严重度进行分级、编码。     

Can computed tomography replace or supplement autopsy?

Postmortem computed tomography (PMCT) has been integrated into the practice of many forensic pathologists. To evaluate the utility of PMCT in supplementing and/or supplanting medicolegal autopsy, we conducted a prospective double-blind comparison of abnormal findings reported by the autopsy pathologist with those reported by a radiologist reviewing the PMCT. We reviewed 890 cases: 167 with blunt force injury (BFI), 63 with pediatric trauma (under 5 years), 203 firearm injuries, and 457 drug poisoning deaths. Autopsy and radiology reports were coded using the Abbreviated Injury Scale and abnormal findings and cause of death (COD) were compared for congruence in consensus conferences with novel pathologists and radiologists. Overall sensitivity for recognizing abnormal findings was 71% for PMCT and 74.6% for autopsy. Sensitivities for PMCT/autopsy were 74%/73.1% for BFI, 61.5%/71.4% for pediatric trauma, 84.9%/83.7% for firearm injuries, and 56.5%/66.4% for drug poisoning deaths. COD assigned by reviewing PMCT/autopsy was correct in 88%/95.8% of BFI cases, 99%/99.5% of firearm fatalities, 82.5%/98.5% of pediatric trauma deaths, and 84%/100% of drug poisoning deaths of individuals younger than 50. Both autopsy and PMCT were imperfect in recognizing injuries. However, both methods identified the most important findings and are sufficient to establish COD in cases of BFI, pediatric trauma, firearm injuries and drug poisoning in individuals younger than 50. Ideally, all forensic pathologists would have access to a CT scanner and a consulting radiologist. This would allow a flexible approach that meets the diagnostic needs of each case and best serves decedents' families and other stakeholders.     

创伤的AIS评分与损伤程度评定对比分析的研究

ＡＩＳ评分法是国际医学临床上公认的创伤严重度评价方法之一。作者收集了本室５４６例伤害案件，分别给予损伤程度评定及ＡＩＳ评分，设为损伤程度组和ＡＩＳ组。两组比较，经Ｘ２检验，Ｐ＜０．００１；经Ｓｐｅａｒｍａｎ等级相关检验ｒｓ＝０，９４０，Ｐ＜０．００１，均有高度显著性，反映两组之间有密切关系而且损伤程度组的程度变化与ＡＩＳ组分级变化有关系。提示：轻伤、重伤可以参照ＡＩＳ严重度分级、编码，由此为轻、重伤分级、标准的计算机化及国际间的交流提供新方法。