Simultaneous Determination of Four Ingredients in Guanxin Danshen Tablets by RP-HPLC

[Objectives]This study aimed to establish a method for simultaneous determination of four ingredients in Guanxin Danshen tablets by RP-HPLC.[Methods]HPLC chromatography was adopted with column of Thermo Hypersil-Keystone C 18 column(4.6 mm×250 mm,5μm),mobile phase of acetonitrile(A)-0.03 mol/L ammonium acetate(pH adjusted to 2.4 with formic acid)(B),gradient elution(0-5 min,5%A;5-10 min,5%A→19%A;10-40 min,19%A;40-68 min,19%A→36%A;68-90 min,36%A→95%A),flow rate of 1.0 mL/min and column temperature of 25℃.[Results]The content of salvianic acid A sodium,protocatechuic aldehyde,salvianolic acid B and tanshinone II A showed good linear relationship with chromatographic peak area in the range of 3.310-18.66,0.03950-0.2370,0.7500-4.500,0.05920-0.3550μg,respectively.The recovery rate(n=6)was 101.75%,96.86%,104.15%and 99.03%,respectively,and the RSD was 1.52%,2.81%,1.80%,and 1.37%respectively.The established method has good precision,reproducibility and stability.[Conclusions]This method can be used for the quality control of multiple ingredients of Guanxin Danshen tablets.

Cultivate Inter-disciplinary Elderly Care Workers in the New Era to Promote the Development of the Aging Industry

The purpose of this paper is to point out the urgency and importance of cultivating inter-disciplinary elderly care workers in the new era by analyzing the prominent problems facing the current pension industry in China.Based on data analysis,survey and summary,multi-disciplinary integration and other means,training methods for inter-disciplinary elderly care workers in the new era are put forward,including enhancing multi-disciplinary theoretical knowledge reserve,improving professional skills and psychological communication skills and improving nursing ability of elderly care workers.The coping strategies proposed in this article have certain reference value for cultivating inter-disciplinary elderly care workers in the new era.

数据资产会计准则问题前瞻性研究:基于数字经济下数据价值创造特征视角

数字经济时代,数据资源在企业发展中的作用日益凸显,企业数据资源资产化的会计处理和信息披露问题亟待研究。本文基于数字经济下企业数据资源价值创造特征,提出可将符合条件的企业数据资产分类为内部自用型数据资产、可供交易型数据资产和战略价值型数据资产,并建议对前两类数据资产以条件确认法确认入表,对第三类战略价值型数据资产采用数据资产表来加强信息披露。进一步,本文建议应加强对数据资产特征、价值贡献路径和数据资产潜在风险等信息的披露,且在数据资产会计准则制定过程中重视构建数据资产合规认证、估值和审计等配套措施和保障机制。本文关于数据资产会计准则构建思路的研究一方面有助于更好理解企业数据资产的价值创造机制,丰富了数据资产相关文献,另一方面对于国际会计准则理事会修订无形资产准则项目具有一定参考价值。

Rapid conversion of alkaline bauxite residue through co-pyrolysis with waste biomass and its revegetation potential

The extreme alkalinity of bauxite residue(BR)leads to difficulty with its reuse.Alkaline leachate and dust generation during the stacking process can pollute surrounding soil,air and water.In this work,co-pyrolysis of bauxite residue and sawdust was applied to rapidly produce a soil-like matrix that met the conditions for plant growth as demonstrated by ryegrass pot experiments.The present study aimed to characterize the detailed changes in physicochemical,mineral weathering,and microbial communities of the pyrolyzed BR with different ratios of saw dust after plant colonization for 2 months.With increasing sawdust addition during co-pyrolysis,the pH of BR decreased from 11.21 to 8.16,the fraction of macro-aggregates 0.25-2 mm in the water-stable agglomerates increased by 29.3%,and the organic carbon concentration increased from 12.5 to 320 mg/kg,whilst facilitating the degree of humification,which were all beneficial to its revegetation performance.The backscattered electron-scanning electron microscope-energy-dispersive X-ray spectrometry(BSE-SEM-EDS)results confirmed the occurrence of sodalite and calcite weathering on aggregate surfaces,and X-ray photoelectron spectroscopy(XPS)results of surface Al and Si compounds identified that some weathering products were clay minerals such as kaolinite.Furthermore,bacterial community composition and structure shifted towards typical soil taxonomic groups.These results demonstrate soil development of treated BR at an early stage.The technique is a combination of alkalinity regulation and agglomerate construction,which accelerates soil formation of BR,thus proving highly promising for potential application as an artificial soil substitute.

Early life administration of milk fat globule membrane promoted SCFA-producing bacteria colonization,intestinal barriers and growth performance of neonatal piglets

Milk fat globule membrane(MFGM)possesses various nutritional and biological benefits for mammals,whereas its effects on neonatal gut microbiota and barrier integrity remained unclear.This study investigated the effects of MFGM administration on microbial compositions and intestinal barrier functions of neonatal piglets.Sixteen newborn piglets were randomly allocated into a CON group or MFGM group,orally administered with saline or MFGM solution(1 g/kg body weight)respectively during the first postnatal week,and all piglets were breastfed during the whole neonatal period.The present study found that the MFGM oral administration during the first postnatal week increased the plasma immunoglobulin(lg)G level,body weight and average daily gain of piglets(P<0.05)on 21 d.Addi-tionally,MFGM administration enriched fecal SCFA-producing bacteria(Ruminococaceae_UCG-002,Ruminococaceae_UCG-010,Ruminococaceae_UCG-004,Ruminococaceae_UCG-014 and[Ruminococcus]_gauvrearuii_group),SCFA concentrations(acetate,propionate and butyrate;P<0.05)and their receptor(G-protein coupled receptor 41,GPR41).Furthermore,MFGM administration promoted intestinal villus morphology(P<0.05)and barrier functions by upregulating genes of tight junctions(E-cadherin,claudin-1,occludin and zonula occludin 1[ZO-1]),mucins(mucin-13 and mucin-20)and interleukin(IL)-22(P<0.05).Positive correlation was found between the beneficial microbes and SCFA levels pairwise with the intestinal barrier genes(P<0.05).In conclusion,orally administrating MFGM during the first postnatal week stimulated SCFA-producing bacteria colonization and SCFA generation,enhanced intes-tinal barrier functions and consequently improved growth performance of neonatal piglets on 21 d.Our findings will provide new insights about MFGM intervention for microbial colonization and intestinal development of neonates during their early life.

Variation on leaching behavior of caustic compounds in bauxite residue during dealkalization process

Bauxite residue,a byproduct of alumina manufacture,is a serious environmental pollutant due to its high leaching contents of metals and caustic compounds.Four typical anions of CO3^2-,HCO3^-,Al(OH)4^- and OH-(represented caustic compounds) and metal ions(As,B,Mo and V) were selected to assess their leaching behavior under dealkalization process with different conditions including liquid/solid ratio(L/S ratio),temperature and leaching time.The results revealed that washing process could remove the soluble composition in bauxite residue effectively.The leaching concentrations of typical anions in bauxite residue decreased as follows:c(CO3^2-)> c(HCO3^-)> c[Al(OH)4-]> c(OH-).L/S ratio had a more significant effect on leaching behavior of OH-,whilst the leaching concentration of Al(OH)4-varied larger underleaching temperature and time treatment.Under the optimal leaching,the total alkaline,soluble Na concentrations,exchangeable Ca concentrations were 79.52,68.93,and 136.0 mmol/L,respectively,whilst the soluble and exchangeable content of As,B,Mo and V in bauxite residue changed slightly.However,it should be noted that water leaching has released metal ions such as As,B,Mo and V in bauxite residue to the surrounding environment.The semiquantitative analysis of XRD revealed that water leaching increased the content of gismondine from 2.4% to 6.4%.The SEM images demonstrated the dissolution of caustic compounds on bauxite residue surface.The correlation analysis indicated that CO3^2- and HCO3^- could effectively reflect the alkalinity of bauxite residue,and may be regarded as critical de alkalization indicators to evaluate alkalinity removal in bauxite residue.

会计信息可比性与企业债务融资约束——基于制度环境与终极控制权视角

在供给侧结构性改革背景下,缓解结构性债务融资约束,特别是中小企业债务融资约束困境成为需要解决的核心问题,会计信息质量在企业债务融资契约中发挥的作用值得关注。本文以2011~2020年我国A股上市公司为样本,从会计信息可比性角度研究会计信息质量对缓解企业债务融资约束的影响。研究发现,较高的企业会计信息可比性有利于缓解企业债务融资约束,其作用对非国有企业更加显著。异质性研究发现,在市场化制度不完善的外部环境中,会计信息可比性的提升作为“替代机制”对缓解非国有企业债务融资约束的正向作用更为显著,而企业终极控制权的较高集中度会削弱该正向作用的显著性;会计信息可比性对缓解内控体系规范的非国有企业“融资难”的作用显著。本文丰富了会计信息质量和债务融资约束相关文献,研究结论对于非国有企业通过提升自身会计信息质量来达成“银企”信贷资源配置共赢具有启发意义。