Based on advancements in modern medical research regarding the intricate connection between the endocrine and exocrine functions of the pancreas， as well as the relationship between pancreatic functions and traditional Chinese medicine （TCM） spleen system， this paper discussed the categorization of the pancreas. It is proposed that the pancreas is neither a true zang organ nor a fu organ， but possessed the attributes of an extraordinary fu-organ and can be classified under the spleen. The spleen governs transportation and transformation， ascent of the clear and dispersion of essence， which encompasses the endocrine and exocrine functions， and pancreatic enzymes and glucose-regulating hormones form the material basis for the spleen's function of dispersing essence. Diseases of the pancreas exhibit characteristics of both zang-organ deficiency and fu-organ excess， so treatment should simultaneously supplement zang-organ disease and regulate fu-organ disease when pancreas showing endocrine and exocrine co-morbidities， with focus on restoring the pancreas （spleen）'s dispersing essence function. Therapeutic strategies include supplementing spleen qi， nourishing spleen yin to strengthen spleen earth， unblocking spleen collaterals， raising spleen yang， and removing spleen turbidity to support the spleen's dispersing essence function， so as to replenish the essential qi of zang-fu organs， ensure their distribution throughout the body， and improve the endocrine and exocrine functions of the pancreas.

Objective:To analyze the application efficacy of employing high-density porous polyethylene （Su-por） in combination with temporoparietal fascial flaps via a minimally invasive scalp incision in auricular reconstruction. Methods:This study carried out a retrospective analysis of 50 patients （50 ears in total） who underwentprimary auricular reconstruction with a Su-por scaffold in our hospital from June 2022 to January 2024. All patients underwent primary auricular reconstruction using a minimally invasive scalp incision with high-density porous polyethylene （Su-por） and temporoparietal fascial flaps. The postoperative treatment effects and complications were statistically analyzed. Results:The reconstructed ears of all patients survived. After 6 months of follow-up, the scar hyperplasia of the scalp minimally invasive incision was not obvious in any patient, and no significant hair loss was observed. The reconstructed auricle of 48 patients had a realistic shape and strong three-dimensional sense. With the extension of follow-up time, the three-dimensional structure of the auricle became clearer, and patient satisfaction increased. Among the remaining two patients, one case of flap necrosis survived after skin grafting and dressing changes. One patient had scar hyperplasia at the incision of the reconstructed ear due to a scar-prone constitution, and the shape of the auricle was not ideal, but the scar hyperplasia at the scalp incision was not obvious. Conclusion:One-stage ear reconstruction with high-density porous polyethylene （Su-por） combined with superficial temporal fascia flap through a minimally invasive scalp incision can better show the fine structure of the reconstructed ear. The minimally invasive scalp incision can effectively reduce the occurrence of scar hyperplasia and postoperative alopecia at the scalp incision.
Humans ; Plastic Surgery Procedures/methods* ; Retrospective Studies ; Surgical Flaps ; Tissue Scaffolds ; Polyethylene ; Ear Auricle/surgery* ; Male ; Scalp/surgery* ; Female ; Skin Transplantation ; Fascia/transplantation* ; Porosity ; Adult ; Middle Aged

As a key link in data governance,data asset auditing is of great significance in improving data quality,ensuring data asset security,optimizing data asset management,and meeting compliance requirements.Based on the full lifecycle perspective of data assets in public hospitals,combined with the characteristics and functional responsibilities of internal auditing in public hospitals,a mechanism for implementing data asset auditing in public hospitals is constructed,including locking the data asset auditing mode with a supervision and operation mechanism,conducting targeted analysis of key areas of data asset auditing with a review and evaluation mechanism,promoting standardized management of hospital data assets with a feedback improvement mechanism,and providing guarantees for the high-quality and effective development of data asset auditing with a quality improvement mechanism.Aiming to achieve closed-loop management of the entire process of data asset auditing in public hospitals,using auditing as a driving force to fully unleash the value of hospital data assets and assist in the high-quality development of public hospitals.

Research based auditing is a new requirement for auditing work in the new era,which has important guiding signifi-cance for internal auditing of public hospitals.It reviews the existing literature on research-based auditing,summarizes the back-ground and requirements of research-based auditing,and analyzes the necessity and current situation of conducting research-based in-ternal auditing.Based on the characteristics of internal auditing in public hospitals,it explores the construction of a research-based in-ternal auditing system in public hospitals from both theoretical and practical perspectives,in order to provide reference ideas for pub-lic hospitals to regularly use research-based auditing models to carry out internal auditing work.

It focuses on the lean management of cost accounting in public hospitals,indexed by the"technology-management-economy-paradigm",and explores the new quality productivity of cost accounting in public hospitals from the perspective of emerging technology applications and cost accounting management paradigm innovation.On the one hand,the application of emerging technologies in the field of cost accounting explains how new quality productivity empowers the lean development of cost accounting;on the other hand,it explores the multi-stage layered model of project cost accounting,the theoretical application of technology allocation coefficient method,and the innovation of departmental cost management paradigm,in order to explore new quality productivity in hospital cost accounting.Under the guidance of new quality productivity,taking emerging technologies and management paradigms as the starting point,exploring the path of lean cost accounting innovation,opening up new breakthroughs for improving the quality and efficiency of operational management,and further deepening the high-quality development of hospitals.

As a key link in data governance,data asset auditing is of great significance in improving data quality,ensuring data asset security,optimizing data asset management,and meeting compliance requirements.Based on the full lifecycle perspective of data assets in public hospitals,combined with the characteristics and functional responsibilities of internal auditing in public hospitals,a mechanism for implementing data asset auditing in public hospitals is constructed,including locking the data asset auditing mode with a supervision and operation mechanism,conducting targeted analysis of key areas of data asset auditing with a review and evaluation mechanism,promoting standardized management of hospital data assets with a feedback improvement mechanism,and providing guarantees for the high-quality and effective development of data asset auditing with a quality improvement mechanism.Aiming to achieve closed-loop management of the entire process of data asset auditing in public hospitals,using auditing as a driving force to fully unleash the value of hospital data assets and assist in the high-quality development of public hospitals.

It focuses on the lean management of cost accounting in public hospitals,indexed by the"technology-management-economy-paradigm",and explores the new quality productivity of cost accounting in public hospitals from the perspective of emerging technology applications and cost accounting management paradigm innovation.On the one hand,the application of emerging technologies in the field of cost accounting explains how new quality productivity empowers the lean development of cost accounting;on the other hand,it explores the multi-stage layered model of project cost accounting,the theoretical application of technology allocation coefficient method,and the innovation of departmental cost management paradigm,in order to explore new quality productivity in hospital cost accounting.Under the guidance of new quality productivity,taking emerging technologies and management paradigms as the starting point,exploring the path of lean cost accounting innovation,opening up new breakthroughs for improving the quality and efficiency of operational management,and further deepening the high-quality development of hospitals.

Research based auditing is a new requirement for auditing work in the new era,which has important guiding signifi-cance for internal auditing of public hospitals.It reviews the existing literature on research-based auditing,summarizes the back-ground and requirements of research-based auditing,and analyzes the necessity and current situation of conducting research-based in-ternal auditing.Based on the characteristics of internal auditing in public hospitals,it explores the construction of a research-based in-ternal auditing system in public hospitals from both theoretical and practical perspectives,in order to provide reference ideas for pub-lic hospitals to regularly use research-based auditing models to carry out internal auditing work.

Research oriented auditing is a new requirement for auditing work in the new era,aimed at improving the quality and efficiency of auditing and promoting the high-quality development of the auditing industry.On the basis of analyzing the practi-cal necessity of strengthening research-oriented auditing and internal tracking auditing of major infrastructure projects in public hos-pitals under the new situation,it explores the implementation path of internal tracking auditing of major infrastructure projects in public hospitals under the research-oriented auditing mode,constructs a new mode of internal audit supervision,and provides reference for the promotion and application of research-oriented auditing in internal auditing work in public hospitals.

Developing new quality productive forces is an inherent requirement and important focus for promoting high-quality development.It revolves around the logical idea of"what-why-how to do",explains the connotation and characteristics of new quality productivity,proposes an understanding and recognition of the concept and characteristics of new quality productivity in internal auditing of public hospitals,and analyzes the theoretical logic and practical significance of developing new quality productivity in internal auditing of public hospitals.It further explores the specific path of developing new quality productivity in internal auditing of public hospitals,in order to provide reference ideas for the development of new quality productivity in internal auditing and empowering the high-quality development of internal auditing.