Medical savings accounts: opportunities for cost savings?

Interest in medical savings accounts (MSAs) as a potential tool to reduce healthcare costs has been widespread. A small number of countries have either implemented or run pilot programs of MSAs, and vigorous policy debates have taken place in several other countries about the potential merits of introducing MSAs as a method of paying for health care. In this paper we develop a model to assess the cost saving potential of MSAs in a publicly funded healthcare system. We assume that the public healthcare payer may choose between reimbursing healthcare expenditures through an MSA or through a form of third‐party payer insurance. We use the model to identify the conditions under which MSAs may reduce costs. We illustrate using data on healthcare expenditures from Canada.     

解吸塔换热器706C结堵的原因分析及其对环保装置正常运行的影响

本文详细分析了解吸塔换热器结堵的原因和对环保装置正常运行的影响,并针对性地提出了防范和处理措施。     

Subdivision of work on construction projects

In order to control a project, construction management requires project information. This is obtained through accounting, estimating, cost management and scheduling functions which produce project reports. These reports are best obtained by subdividing the project into small parts. The ways in which each of these functions subdivides a project in order to produce its reports is discussed, together with a means of interrelating this information with a technique known as the work breakdown structure.     

实行工程预决算审计 严格控制投资成本

针对目前企业固定资产投资中存在的投资超概算问题 ,论述了实行工程预决算审计的必要性 ,结合江西铜业股份有限公司的实践阐明了如何实行工程预决算审计 ,以达到提高投资效益的目的。     

榆林气田低产低效井开发分析评价

榆林气田自1999年投入开发以来,产能建设大幅提高,生产规模成倍增长。随着气田开发规模的扩大,气井数量成倍增加,低产低效井的数量随之增加,对低产低效期间加强研究意义重大。以理论知识为指导,利用开发生产资料对榆林气田低产低效气井的地质特征,开发现状,管理制度,下步开发措施等方面予以分析与研究,提出具体建议或措施;寻找榆林气田低产低效井合理的开发方式及生产模式。     

通过报表开发提高MAXIMO系统在设备管理中的应用效果

针对国内许多企业由于在管理理念、模式、人员素质等因素的影响下导致引进的设备信息管理系统无法成功实施的难题，通过在海洋油田使用MAXIMO系统过程中对报表的开发应用，为提高MAXIMO系统在管理中的实施效果提出了新的管理思路。     

包钢医疗保险信息管理系统的构建

本文论述了包钢医疗保险信息管理系统的网络设计、应用程序功能及主要技术,并说明了应用情况及使用价值.     

经验分析电价与电费管理的稽查

为进一步提升电价与电费管理的工作质量,采取有效措施、深入落实各管理环节的稽查工作是非常必要的。结合自身的工作经验,以电价稽查、电费账务处理等内容为切入点,对电价与电费管理的稽查作一综述,以供业内同行参考。     

对现行财务费用科目存在的问题的探讨

我国财务报表中的“财务费用”是一个综合性科目 ,核算内容涉及多种会计业务。这种做法与西方国家通行的核算方式存在很大差异 ,并给我国会计实务、会计学科体系和财务报表分析的理论与实务带来不少问题。为此 ,作者建议取消“财务费用”科目 ,单独设置“利息收入”和“利息费用”科目 ,并对目前纳入财务费用核算的其它项目进行清理。     

Mini‐blasting for repair work

High chloride content of the concrete had led to corrosion of reinforcement in the brackets supporting the access balconies of a block of flats in Copenhagen; also affected were parts of the balcony decks and some wall panels. Widespread replacement of the suspect components was chosen, including re‐casting of the support brackets in situ. How the old concrete of the brackets was removed by controlled local blasting is described by a member of Demex consulting engineers, who acted as explosive demolition consultants to this project.