Objective:To compare the diagnostic efficacy of 22 G fine needle aspiration (FNA) needles and 22 G end-cutting fine needle biopsy (FNB) needles for solid pancreatic lesion using both cytological and histological examination.Methods:Clinical data of 116 patients who underwent endoscopic ultrasound-guided fine needle aspiration/biopsy (EUS-FNA/FNB) at the Digestive Endoscopy Center of Ruijin Hospital, Shanghai Jiao Tong University School of Medicine from June 2022 to March 2023 were retrospectively analyzed. Sixty-three patients sampled with 22 G FNA needles were the FNA group, and 53 sampled with 22 G FNB needles were the FNB group. The diagnostic accuracy, sensitivity, specificity, positive predictive value, negative predictive value, and cytological and histological diagnostic yield of FNA needles and FNB needles for solid pancreatic lesions were compared.Results:There were no significant differences in age, gender, lesion location, lesion size, or the number of passes between the FNA group and the FNB group ( P>0.05). There were no significant differences in the diagnostic accuracy [93.7% (59/63) VS 90.6% (48/53), P=0.730], sensitivity [93.0% (53/57) VS 90.2% (46/51), P=0.732], specificity [100.0% (6/6) VS 100.0% (2/2), P=1.000], positive predictive value [100.0% (53/53) VS 100.0% (46/46), P=1.000] and negative predictive value [60.0% (6/10) VS 28.6% (2/7), P=0.335] of combined cytology and histology in distinguishing benign and malignant lesions between the two groups. In the FNA group, the diagnostic accuracy of combined cytology and histology was higher than cytology alone [93.7% (59/63) VS 81.0% (51/63), P=0.008], and was higher than histology alone without statistical significance [93.7% (59/63) VS 87.3% (55/63), P=0.125]. In the FNB group, the diagnostic accuracy of combined cytology and histology was higher than cytology alone [90.6% (48/53) VS 69.8% (37/53), P=0.001], but not than histology alone [90.6% (48/53) VS 90.6% (48/53)， P=1.000]. For solid masses located in pancreatic body/tail, the diagnostic accuracy for malignancy by histology using FNB needles tended to be higher than that of FNA needles [100.0% (17/17) VS 81.3% (26/32), P=0.080]. Conclusion:Both FNA needles and FNB needles exhibit adequate diagnostic yield for solid pancreatic masses when combining cytology and histology. FNB needles may offer a higher histological diagnostic yield.

Objective This paper aims to assist the hospital in managing billing and refunding risks from the billing pol-icy of"diagnosis and treatment before payment"by analyzing situations of outpatient and emergency fee refunds at a stomatologi-cal hospital to provide references for outpatient billing and refunding in stomatological hospitals.Methods Through analyzing outpatient and emergency billing and refunding data from stomatological hospitals over a certain period,this paper investigated the causes and risk factors associated with outpatient billing and refunding.According to various risk factors,this paper comprehen-sively considered internal control requirements,cost efficiency,and patient satisfaction,and adopted ESIA analysis to propose corresponding refined management measures.Results Implementing of the relevant refined management measures,the number of prescriptions provided without charging and refunding decreased significantly.The issue of patients missing payments improved significantly,and the risks associated with billing and refunding were significantly reduced.Conclusion Under the"diagnosis and treatment before payment"mode,this paper suggests that stomatological hospitals should optimize the management of billing and refunding,enhance the medical services,improve internal control mechanism,and keep the information updated to effective-ly control related risks.

Three-dimensional ordered porous carbon materials exhibit potential application prospects as excellent drug supports in drug delivery systems due to their high specific surface area, tunable pore structure, and excellent biocompatibility. In this study, three-dimensional ordered porous carbon materials were prepared using Acanthopanax senticosus herbal residues as raw material and KOH as activating agent through a one-step pyrolysis method. The prepared carbon-based material was systematically characterized by powder X-ray diffraction, scanning electron microscopy, N₂ adsorption-desorption and Fourier-transform infrared spectroscopy. The results show that the three-dimensional ordered porous carbon materials prepared with KOH as the activator via pyrolysis possess abundant functional groups, high porosity, and high specific surface area, with a specific surface area of 1 471.6 m²·g^-1. The three-dimensional ordered porous carbon materials prepared at 800 ℃ exhibits a high drug loading capacity (78.0%) and drug release rate (86.8%) for 5-fluorouracil. Three-dimensional orderly porous carbon materials show significant application advantages in drug construction, and their high specific surface area and adjustable pore size structure significantly improve the drug load rate and drug release rate, providing a solid foundation for the development of efficient and accurate drug delivery system.

The relevant state departments issued a series of cost accounting systems,and put forward three disease cost accounting methods:project superposition method,service unit superposition method and parameter allocation method.Among them,parameter allocation method is not paid attention to in the theory and practice of hospital disease cost accounting.Based on the literature research,it clarifies the related concepts of disease cost accounting based on parameter allocation method,combs and summarizes the characteristics,accounting models and existing problems of disease cost accounting at home and abroad at present,and discusses the optimization and improvement path in order to promote the further improvement and popularization of this method and accelerate the extensive practical application of accounting results.

The relevant state departments issued a series of cost accounting systems,and put forward three disease cost accounting methods:project superposition method,service unit superposition method and parameter allocation method.Among them,parameter allocation method is not paid attention to in the theory and practice of hospital disease cost accounting.Based on the literature research,it clarifies the related concepts of disease cost accounting based on parameter allocation method,combs and summarizes the characteristics,accounting models and existing problems of disease cost accounting at home and abroad at present,and discusses the optimization and improvement path in order to promote the further improvement and popularization of this method and accelerate the extensive practical application of accounting results.

The relevant state departments issued a series of cost accounting systems,and put forward three disease cost accounting methods:project superposition method,service unit superposition method and parameter allocation method.Among them,parameter allocation method is not paid attention to in the theory and practice of hospital disease cost accounting.Based on the literature research,it clarifies the related concepts of disease cost accounting based on parameter allocation method,combs and summarizes the characteristics,accounting models and existing problems of disease cost accounting at home and abroad at present,and discusses the optimization and improvement path in order to promote the further improvement and popularization of this method and accelerate the extensive practical application of accounting results.

The relevant state departments issued a series of cost accounting systems,and put forward three disease cost accounting methods:project superposition method,service unit superposition method and parameter allocation method.Among them,parameter allocation method is not paid attention to in the theory and practice of hospital disease cost accounting.Based on the literature research,it clarifies the related concepts of disease cost accounting based on parameter allocation method,combs and summarizes the characteristics,accounting models and existing problems of disease cost accounting at home and abroad at present,and discusses the optimization and improvement path in order to promote the further improvement and popularization of this method and accelerate the extensive practical application of accounting results.

The relevant state departments issued a series of cost accounting systems,and put forward three disease cost accounting methods:project superposition method,service unit superposition method and parameter allocation method.Among them,parameter allocation method is not paid attention to in the theory and practice of hospital disease cost accounting.Based on the literature research,it clarifies the related concepts of disease cost accounting based on parameter allocation method,combs and summarizes the characteristics,accounting models and existing problems of disease cost accounting at home and abroad at present,and discusses the optimization and improvement path in order to promote the further improvement and popularization of this method and accelerate the extensive practical application of accounting results.

The relevant state departments issued a series of cost accounting systems,and put forward three disease cost accounting methods:project superposition method,service unit superposition method and parameter allocation method.Among them,parameter allocation method is not paid attention to in the theory and practice of hospital disease cost accounting.Based on the literature research,it clarifies the related concepts of disease cost accounting based on parameter allocation method,combs and summarizes the characteristics,accounting models and existing problems of disease cost accounting at home and abroad at present,and discusses the optimization and improvement path in order to promote the further improvement and popularization of this method and accelerate the extensive practical application of accounting results.

The relevant state departments issued a series of cost accounting systems,and put forward three disease cost accounting methods:project superposition method,service unit superposition method and parameter allocation method.Among them,parameter allocation method is not paid attention to in the theory and practice of hospital disease cost accounting.Based on the literature research,it clarifies the related concepts of disease cost accounting based on parameter allocation method,combs and summarizes the characteristics,accounting models and existing problems of disease cost accounting at home and abroad at present,and discusses the optimization and improvement path in order to promote the further improvement and popularization of this method and accelerate the extensive practical application of accounting results.