The Effect of the Board of Directors and Audit Quality on Disclosure of Internal Control Practices: Evidence from European Companies

The purpose of this paper is to examine the effect of the board of directors,namely board size,board independence,and CEO duality,as well as audit quality on the disclosure of internal control information.The sample consists of 164 European companies listed in the STOXX Europe 600.Based on positive agency theory,the authors posit that board of directors and audit quality influence corporate internal control disclosure practice.The content analysis and the design of the evaluation criterion were used to calculate the disclosure index of internal control.Thus,multiple regression analysis is utilized to analyze the results of this paper.The average internal control information disclosure index was 0.285,indicating that most of the companies in our sample do not disclose enough information about the internal control.This low level of forward-looking information disclosure makes it very difficult for corporate stakeholders to determine the future performance of the company.Multivariate results indicate that internal control disclosure is positively and significantly associated with board independence,CEO duality,and audit quality.This study contributes to the literature on the various governance characteristics and disclosure by showing that the disclosure of internal control information in European countries is positively and significantly associated with board independence,separation of duties,and audit quality.Our study was based on a sample of European companies including countries regulating IC disclosure as well as unregulated settings.As noted by Bedard and Graham(2014),regulatory differences in countries can contribute insights on the costs and benefits of disclosure.Findings also have policy implications for investors,managers,and regulators.

Investigation on Phytoplankton and Water Quality Evaluation in Landscape Water of Campus in Nanjing Xianlin University Town

The major phytoplankton was investigated and analyzed in landscape water of six campuses in Nanjing Xianlin University Town,and water quality was evaluated by single factor assessment method and comprehensive weighted evaluation method.The result showed that the major phytoplankton groups were Cyanophyta,Chlorophyta and Bacillariophyta.Besides,each evaluation indicator showed that waterbodies in four campuses were eutrophicated and result of single factor evaluation showed water quality all belonged to poor category V.The result of comprehensive weighted assessment showed that waters in Nanjing Normal University and Nanjing University of Posts and Telecommunications were seriously polluted,cyanobacterial bloom appearing.Waters in Nanjing University of Chinese Medicine and Nanjing Forest Police College hadn't been eutrophicated.

基于B/S架构的远程会诊质控系统的设计与应用

目的研发远程会诊质控系统,在区域内实现远程会诊质控、管理、监管、考评、统计和持续改进的信息化。方法2020年,组建多学科团队,运用智力激励法和专题小组讨论法,基于B/S架构研发远程会诊质控系统,与既有远程会诊信息系统完全嵌合兼容,满足远程会诊全流程质量管理的功能需求。结果针对远程会诊质控工作要求,系统设计研发了质控管理、质控考评、实时监管、统计分析4个子模块,可满足远程会诊全流程质量管理的功能需求。结论该质控系统创新了远程会诊信息化质量管理模式,在区域内实现了远程会诊全流程的信息化管理,取得了较好的质量管理成效,有效促进区域内远程会诊工作的推进和发展。

Assessment and mapping of environmental quality in agricultural soils of Zhejiang Province, China

Heavy metal concentrations in agricultural soils of Zhejiang Province were monitored to indicate the status of heavy metal contamination and assess environmental quality of agricultural soils. A total of 908 soil samples were collected from 38 counties in Zbejiang Province and eight heavy metal （Cd, Cr, Pb, Hg, Cu, Zn, Ni and As） concentrations had been evaluated in agricultural soil. It was found 775 samples were unpolluted and 133 samples were slightly polluted and more respectively, that is approximately 14.65% agricultural soil samples had the heavy metal concentration above the threshold level in this province by means of Nemerow＇s synthetical pollution index method according to the second grade of Standards for Soil Environmental Quality of China （GB15618- 1995）. Contamination of Cd was the highest, followed by Ni, As and Zn were lower correspondingly. Moreover, Inverse Distance Weighted （IDW） interpolation method was used to make an assessment map of soil environmental quality based on the Nemerow＇s pollution index and the soil environmental quality was categorized into five grades. Moreover, ten indices were calculated as input parameters for principal component analysis （PCA） and the principal components （PCs） were created to compare environmental quality of different soils and regions. The results revealed that environmental quality of tea soils was better than that of paddy soils, vegetable soils and fruit soils. This study indicated that GIS combined with multivariate statistical approaches proved to be effective and powerful tool in the mapping of soil contamination distribution and the assessment of soil environmental quality on provincial scale, which is beneficial to environmental protection and management decision-making by local government.

Influence of nitrogen and sulfur fertilization on quality of canola(Brassica napus L.) under rainfed conditions

Field experiments were conducted at Cereal Crops Research Institute, Pirsabak, Nowshera, Pakistan, during winter 2003～2004; 2004～2005 to evaluate the effect of nitrogen; sulfur levels; methods of nitrogen application on canola (Brassica napus L. cv. Bulbul-98) under rainfed conditions. Four levels of S (0, 10, 20,; 30 kg/ha); three levels of N (40, 60,; 80 kg/ha); a control treatment with both nutrients at zero level were included in the experiments. Sulfur levels were applied at sowing while N levels were applied by three methods (100% soil application, 90% soil+10% foliar application,; 80% soil +20% foliar application). The experiments were laid out in randomized complete block (RCB) design having four replications. Oil content increased significantly up to 20 kg S/ha but further increase in S level did not enhance oil content. Glucosinolate content increased from 13.6 to 24.6 μmol/g as S rate was increased from 0 to 30 kg/ha. Protein content increased from 22.4% to 23.2% as S rate was increased from 0 to 20 kg/ha. Oil content responded negatively to the increasing N levels. The highest N level resulted in the highest values for protein (23.5%); glucosinolate (19.9 μmol/g) contents. Methods of N application had no significant impact on any parameters under study.

基于B/S和SOA架构的LIMS系统设计与研究

为提升水质检测业务的专业化、智能化、系统化、自动化水平,针对新发展阶段下水利高质量发展对水质信息管理的需求,研究并开发基于B/S系统架构和SOA设计架构的新型综合性水质信息管理系统(LIMS),运用仪器谱图识别及数据提取、PHP与MySQL融合、仪器谱图与原始记录自动关联等技术,在一定程度上提高水质数据的电子化无纸化获取、处理、传输及应用等方面的管理水平,实现水质检测业务流程与资源的动态关联和闭环追溯,提升水质监测评价工作的管理效率和质量管理能力。基于B/S和SOA架构的LIMS在前沿高新技术中的应用研究,为水质检测和管理的各项活动提供智能、高效的数据支持平台,也为水利行业信息系统管理建设及水域功能监测监管提供技术支撑。

S-诱抗素对杂交稻产量及品质的影响

为探寻提高杂交稻产量和品质的栽培调控措施,对甬优4949、玮两优8612和乔两优17开展早、晚稻栽培试验,研究S-诱抗素对其产量及品质的影响。结果表明:S-诱抗素提高了各品种齐穗期SPAD值、光合参数及齐穗、成熟期干物质生产能力。各品种S-诱抗素处理的有效穗数、每穗粒数、结实率及千粒重等产量构成因子均有提高,增产7.8%~11.1%,乔两优17的增产效果更显著。S-诱抗素提高了各品种加工品质中的糙米率、整精米率及蒸煮品质中的碱消值、胶稠度,同时降低了外观品质中的垩白度、垩白粒率及蒸煮品质中的直链淀粉含量。早稻季各品种S-诱抗素处理的整精米率、垩白度、垩白粒率及碱消值与对照相比达到显著差异,S-诱抗素对早稻品质的改善效果优于晚稻。综合结果表明,施用S-诱抗素能够有效提高杂交稻的产量和品质。

Impact of body mass index and gender on quality of life in patients with gastroesophageal reflux disease

AIM： To investigate the symptom presentation and quality of life in obese Chinese patients with gastro- esophageal reflux disease （GERD）. MKTHODS： Data from patients diagnosed with GERD according to the Montreal definition, were collected between January 2009 to March 2010. The enrolled patients were assigned to the normal [body mass in- dex （BMI） 〈 25 kg/m2], overweight （25-30 kg/m2）, and obese （BMI 〉 30 kg/m2） groups. General demographic data, endoscopic findings, and quality of life of the three groups of patients were analyzed and compared.and 15 patients were classified in the normal, over- weight, and obese, respectively. There was significantly more erosive esophagitis （73.3% vs 64.3% vs 39.2%, P = 0.002）, hiatal hernia （60% vs 33.9% vs 16.7%, P = 0.001）, and males （73.3% vs 73.2% vs 32.4%, P = 0.001） in the obese cases. The severity and frequency of heartburn, not acid regurgitation, was positively cor- related with BMI, with a significant association in men, but not in women. Obese patients were prone to have low quality of life scores, with obese women having the lowest scores for mental health. CONCLUSION： In patients with GERD, obese men had the most severe endoscopic and clinical presenta- tion. Obese women had the poorest mental health.

Higher vitamin D serum concentration increases health related quality of life in patients with inflammatory bowel diseases

AIM: To investigate the effect of vitamin D (VD) concentrations and VD supplementation on health related quality of life in inflammatory bowel disease (IBD) patients.

基于D-S证据理论的农作物气候品质预测方法研究:以晚熟杂交柑橘春见为例

【目的】基于多源气象数据构建果实品质(糖含量等级)预测模型,为科学评价果实气候品质及深入挖掘农产品气候资源提供科学依据。【方法】以晚熟柑橘春见果实为研究对象,利用多源数据融合技术、人工神经网络(BP神经网络、RBF神经网络和Elman神经网络)和D-S证据理论,包括气象数据质量控制、特征选取、特征级融合、决策级融合4个步骤,构建基于多源气象数据的果实品质(糖含量等级)预测模型。【结果】春见果实品质预测模型采用BP神经网络预测结果总体准确率为87.50%,平均绝对误差(MAE)为0.150,均方根误差(RMSE)为0.447;RBF神经网络预测结果总体准确率为85.00%,MAE为0.175,RMSE为0.474;Elman神经网络预测结果总体准确率为87.50%,MAE为0.150,RMSE为0.447;D-S证据理论决策融合总体预测准确率达95.20%,分别较BP神经网络、RBF神经网络和Elman神经网络提升7.7百分点、10.2百分点和7.7百分点,MAE和RMSE分别为0.040和0.214,均明显降低。【结论】D-S证据理论决策融合后的果实品质预测准确率相比单一神经网络预测更高、误差更小。

Interventions and targets aimed at improving quality in inflammatory bowel disease ambulatory care

Over the past decade,there has been increasing focus on improving the quality of healthcare delivered to patients with chronic diseases,including inflammatory bowel disease.Inflammatory bowel disease is a complex,chronic condition with associated morbidity,health care costs,and reductions in quality of life.The condition is managed primarily in the outpatient setting.The delivery of high quality of care is suboptimal in several ambulatory inflammatory bowel disease domains including objective assessments of disease activity,the use of steroid-sparing agents,screening prior to anti-tumor necrosis factor therapy,and monitoring thiopurine therapy.This review outlines these gaps in performance and provides potential initiatives aimed at improvement including reimbursement programs,quality improvement frameworks,collaborative efforts in quality improvement,and the use of healthcare information technology.

Quality improvement in pediatric inflammatory bowel disease: Moving forward to improve outcomes

In recent years,pediatric health care has embraced the concept of quality improvement to improve patient outcomes.As quality improvement efforts are implemented,network collaboration(where multiple centers and practices implement standardized programs)is a popular option.In a collaborative network,improvement in the conduct of structural,process and outcome quality measures can lead to improvements in overall health,and benchmarks can be used to assess and compare progress.In this review article,we provided an overview of the quality improvement movement and the role of quality indicators in this movement.We reviewed current quality improvement efforts in pediatric inflammatory bowel disease (IBD),as well as other pediatric chronic illnesses.We discussed the need to standardize the development of quality indicators used in quality improvement networks to assess medical care,and the validation techniques which can be used to ensure that process indicators result in improved outcomes of clinical significance.We aimed to assess current quality improvement efforts in pediatric IBD and other diseases,such as childhood asthma,childhood arthritis,and neonatal health.By doing so,we hope to learn from their successes and failures and to move the field forward for future improvements in the care provided to children with IBD.

Advancing the quality of care and nursing practice through emancipatory reflection

Reflection is a fundamental skill of health-care professionals and plays an important role in ensuring the quality of care in health-care practice. It is believed that undertaking reflection in practice can help nurses develop an awareness of a sense of personal power and agency, cultivate their critical thinking ability and help them promote their professional development. However, reflection has not been introduced widely as a nursing curriculum in China, and literature shows that some clinical nurses lack critical thinking skills and critical reflective practice skills by reason of not receiving systematic education on reflection when they were at nursing college.Therefore, we present a series of seven articles focused on prevalent and interesting practice-based events to reflect on in this special issue. The main aim is to disseminate reflective methodology and techniques and present examples of reflective writing for nurses.It is expected that these articles will help to lead Chinese nurses to adopt critical emancipatory reflective processes to bring about transformative actions.

Disease impact on the quality of life of children with inflammatory bowel disease

To assess the impact of disease characteristics on the quality of life (QOL) in children with inflammatory bowel diseases (IBD).METHODSThis was a cross-sectional study conducted at the First Department of Pediatrics of the University of Athens at the “Aghia Sophia” Children’s Hospital. Children diagnosed with Crohn’s disease (CD) or ulcerative colitis (UC), who were followed as outpatients or during a hospitalization, participated, after informed consent was obtained from their legal representative. QOL was assessed by the IMPACT-III questionnaire. Demographic data and disease characteristics were also collected. Statistical analyses included parametric (Student’s t-test and Pearson’s r) and non-parametric (Mann-Whitney test, Fisher’s test and Spearman’s rho) procedures.RESULTSNinety-nine patients (UC: 37, 73.0% females, CD: 62, 51.6% females), aged 12.8 ± 2.6 years were included. Overall, as well as, sub-domain scores did not differ between UC and CD (overall score: 73.9 ± 13.3 vs 77.5 ± 11.2, respectively, P = 0.16). In the entire sample, total score was related to physician’s global assessment (PGA, patients classified as “mild/moderate” active disease had, on average, 14.8 ± 2.7 points lower total scores compared to those “in remission”, P < 0.001) and age at IMPACT completion (Pearson’s r = 0.29, P = 0.05). Disease activity assessed by the indices Pediatric Ulcerative Colitis activity index, Pediatric Crohn’s disease activity index or PGA was significantly associated with all subdomains scores. Presence of extraintestinal manifestations had a negative impact on emotional and social functioning domains.CONCLUSIONDisease activity is the main correlate of QOL in children with IBD, underlining the importance of achieving and sustaining clinical remission

Quality Assessment of Frozen Solenocera crassicornis Treated with Sodium Metabisulphite by Soaking or Spraying

The present work was carried out to evaluate the safety of shrimp(Solenocera crassicornis)treated with different concentrations of sodium metabisulfite(SMB)by soaking or spraying during frozen storage.Shrimps soaked in higher concentrations of SMB showed higher sensory scores,lower total color differences,and better anti-melanosis effects than shrimps in the control and other treatment groups throughout frozen storage(−18℃).Lower total volatile basic nitrogen and thiobarbituric acid reactive substances and higher salt soluble protein contents were detected in shrimp soaked with high doses of SMB compared with other samples.In addition,lower counts of total aerobic plates and psychrotrophic bacteria were observed in shrimp treated by soaking with higher doses of SMB than those in control shrimp and shrimp treated with other methods during frozen storage(−18℃).However,the SO2 content of 5%SMB-soaked samples exceeded the maximum allowable limit of 100mgkg−1.Overall,the use of 1.5%SMB soaking to treat shrimp results in good antioxidant and antimicrobial effects and,thus,may be suggested to preserve S.crassicornis under frozen conditions.The results of this study present important guidance on the use of SMB to maintain the quality of marine-trawling shrimp from manufacturing to consumption.

Quality of life, work productivity impairment and healthcare resources in inflammatory bowel diseases in Brazil

BACKGROUND Inflammatory bowel diseases(IBD)have been associated with a low quality of life(QoL)and a negative impact on work productivity compared to the general population.Information about disease control,patient-reported outcomes(PROs),treatment patterns and use of healthcare resources is relevant to optimizing IBD management.AIM To describe QoL and work productivity and activity impairment(WPAI),treatment patterns and use of healthcare resources among IBD patients in Brazil.METHODS A multicenter cross-sectional study included adult outpatients who were previously diagnosed with moderate to severe Crohn’s disease(CD)or ulcerative colitis(UC).At enrolment,active CD and UC were defined as having a Harvey Bradshaw Index≥8 or a CD Activity Index≥220 or calprotectin>200μg/g or previous colonoscopy results suggestive of inadequate control(per investigator criteria)and a 9-point partial Mayo score≥5,respectively.The PRO assessment included the QoL questionnaires SF-36 and EQ-5D-5L,the Inflammatory Bowel Disease Questionnaire(IBDQ),and the WPAI questionnaire.Information about healthcare resources and treatment during the previous 3 years was collected from medical records.Chi-square,Fisher’s exact and Student’s t-/Mann-Whitney U tests were used to compare PROs,treatment patterns and the use of healthcare resources by disease activity(α=0.05).RESULTS Of the 407 patients in this study(CD/UC:64.9%/35.1%,mean age 42.9/45.9 years,54.2%/56.6%female,38.3%/37.1%employed),44.7%/25.2%presented moderate-to-severe CD/UC activity,respectively,at baseline.Expressed in median values for CD/UC,respectively,the SF-36 physical component was 46.6/44.7 and the mental component was 45.2/44.2,the EQ-visual analog scale score was 80.0/70.0,and the IBDQ overall score was 164.0/165.0.Moderate to severe activity,female gender,being unemployed,a lower educational level and lower income were associated with lower QoL(P<0.05).Median work productivity impairment was 20%and 5%for CD and UC patients,respectively,and activity impairment was 30%,the latter being higher among patients with moderate to severe disease activity compared to patients with mild or no disease activity(75.0%vs 10.0%,P<0.001).For CD/UC patients,respectively,25.4%/2.8%had at least one surgery,38.3%/19.6%were hospitalized,and 70.7%/77.6%changed IBD treatment at least once during the last 3 years.The most common treatments at baseline were biologics(75.3%)and immunosuppressants(70.9%)for CD patients and 5-ASA compounds(77.5%)for UC patients.CONCLUSION Moderate to severe IBD activity,especially among CD patients,is associated with a substantial impact on QoL,work productivity impairment and an increased number of IBD surgeries and hospitalizations in Brazil.

Quality of care for patients with inflammatory bowel disease in East China

AIM： To investigate the quality of care for a hospital based-cohort of patients with inflammatory bowel disease （IBD） from East China according to the current practice guidelines, METHODS： A retrospective review was conducted, involving 177 patients with IBD admitted to Sir Run Run Shaw Hospital, College of Medicine, Zhejiang University between June 2000 and June 2006. Data regarding demographic and clinical characteristics as well as medical therapy including use of oral aminosalisylates, topical therapy, corticosteroid agents, immunomodulatory agents （such as azathioprine） at admission and outpatient clinic visit were analyzed. RESULTS： A total of 177 eligible patients were evaluated in this study, including 71 patients with Crohn＇s disease （CD） and 106 with ulcerative colitis （UC）. All were the Han nationality Chinese with active disease at baseline. All the 106 patients with ulcerative colitis received optimal doses of aminosalisylate while 27 of 68 （39.7%） patients with ileal or colonic CD received the suboptimal doses of aminosalisylate. The incidence of suboptimal dose of aminosalisylate was significantly higher in CD patients with small intestine involvement only （52.8% vs 25.0%, P = 0.019）. Thirty-one （54.4%） patients with active distal or left-sided ulcerative colitis received topical therapy, and 27.8% of patients suffering from severe inflammatory bowel disease did not receive oral or intravenous steroid therapy. Among the 51 patients for whom thiopurine was indicated, only 10 （19.6%） received immunomodulatory agents, and more thanhalf of the 8 patients received a suboptimal dose of azathiopurine with no attempt to increase its dosage. CONCLUSION： The quality of care for IBD patients can be further improved. A suboptimal dose of aminosalicylate is used in treatment of patients with CD, especially in those with small intestine involved only. Topical mesalazine is inadequately used in patients with distal or left-sided colitis. Oral or intravenous steroid therapy is not used in some patients with severe IBD. Use of immunomodulatory medication is limited. Larger prospective studies are needed to investigate the quality of care for patients with IBD to establish our own evidence-based guidelines.

Ride quality evaluation of the soil compactor cab supplemented by auxiliary hydraulic mounts via simulation and experiment

In order to evaluate the ride quality of the soil compactor cab supplemented by the auxiliary hydraulic mounts (AHM), a nonlinear dynamic model of the soil compactor interacting with the off-road deformable terrain is established based on Matlab/Simulink sofware. The power spectral density (PSD) and the weighted root mean square (RMS) of acceleration responses of the vertical driver s seat, the cab s pitch and roll angle are chosen as objective functions in low-frequency range. Experimental investigation is also used to verify the accuracy of the model. The influence of the damping coefficients of the AHM on the cab s ride quality is analyzed, and damping coefficients are then optimized via a genetic algorithm program. The research results show that the cab s rubber mounts added by the AHM clearly improve the ride quality under various operating conditions. Particularly, with the optimal damping coefficients of the front-end mounts c a 1,2 = 1 500 N · s/m and of the rear-end mounts c a 3,4 =2 335 N · s/m, the weighted RMS values of the driver s seat, the cab s pitch and roll angle are reduced by 22.2%, 18.8%, 58.7%, respectively. Under the condition of the vehicle travelling, with the optimal damping coefficients of c a 1,2 = 1 500 N · s/m and c a 3,4 =1 882 N · s/m, the maximum PSD values of the driver s seat, the cab s pitch and roll angle are clearly decreased by 36.7%, 54.7% and 50.6% under the condition of the vehicle working.

Faecal incontinence and health related quality of life in inflammatory bowel disease patients: Findings from a tertiary care center in South Asia

AIM: To analyze the frequency and severity of faecal incontinence (FI) and its effect on the quality of life (QOL) in inflammatory bowel disease (IBD) patients. METHODS: All patients who attended surgical and medical gastroenterology outpatient clinics in a tertiary care center with an established diagnosis of either ulcerative colitis (UC) or Crohn&rsquo;s disease (CD) over a period of 10 mo were included in this study. Before enrollment into the study, the patients were explained about the study and informed consent was obtained. The patients with unidentified colitis were excluded. The data on demographics, disease characteristics, FI (Vaizey score), and quality of life (IBD-Q) were collected. Data were analyzed using SPSS version 21. RESULTS: There were 184 patients (women = 101, 54.9%; UC = 153, 83.2%) with a female preponderance for UC (male/female ratio = 1:1.5) and a male preponderance for CD (male/female = 2:1). Forty-eight (26%) patients reported symptoms of FI. Among the patients with FI, 70.8% were women (n = 34) and 29.2% were men (n = 14) with an average age of 52.7 years (range, 20-78 years). Average age of onset of FI was 48.6 (range, 22-74) years. Ten percent (n = 5) reported regular FI. Incontinence to flatus was seen in 33.3% (n = 16), to liquid faeces in 56.2% (n = 27), to solid faeces in 6.2% (n = 3) and to all three in 4.1% (n = 2). Twenty-one percent (n = 10) complained of disruption of their physical and social activity. There was no association between FI and type of IBD. Significant associations were found between FI and age (P = 0.005) and gender (P CONCLUSION: In our study, nearly a quarter of patients reported FI. There was a significant correlation between FI and QOL. Therefore, enquiring about FI in IBD patients can lead to identification of this debilitating condition. This will enable early referral for continence care in this group of patients.

Quality of care delivered to hospitalized inflammatory bowel disease patients

Hospitalized patients with inflammatory bowel disease(IBD)are at high risk for morbidity,mortality,and health care utilization costs.While the literature on trends in hospitalization rates for this disease is conflicting,there does appear to be significant variation in the delivery of care to this complex group,which may be a marker of suboptimal quality of care.There is a need for improvement in identifying patients at risk for hospitalization in an effort to reduce admissions.Moreover,appropriate screening for a number of hospital acquired complications such as venous thromboembolism and Clostridium difficile infection is suboptimal.This review discusses areas of inpatient care for IBD patients that are in need of improvement and outlines a number of potential quality improvement initiatives such as payfor-performance models,quality improvement frameworks,and healthcare information technology.