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艾雷斯科技 2004年质量营活动
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《自动化技术与应用》 2004年第8期i015-i015,共1页
2004年8月1日,艾雷斯科技深圳总部的300多名员工在风景秀丽的深圳园山旅游风景区举行了《2004年艾雷斯科技质量营活动》。
关键词 艾雷斯科技公司 质量营活动 “质量日” 协作精神
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Morphological Characteristics Analysis of 11 Broom Sorghum Varieties 被引量:1
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作者 乌艳红 李志明 +8 位作者 辛晓平 孙德欣 吕宁 乌仁图亚 娜日娜 赵建平 王军 韩晓华 李峰 《Agricultural Science & Technology》 CAS 2009年第1期15-18,42,共5页
[Objective] To provide a theoretical basis for high-yield breeding of broom sorghum.[Method] Using 11 kinds of broom sorghum collected at home as research objects, the differences in morphological characteristics of b... [Objective] To provide a theoretical basis for high-yield breeding of broom sorghum.[Method] Using 11 kinds of broom sorghum collected at home as research objects, the differences in morphological characteristics of broom sorghum were compared through the survey of some indicators, such as plant height, tillering, inflorescence, stem node, stem-leaf ratio, yield, and so on. [Result] The 11 kinds of broom sorghum were different in morphological characteristics with large amplitude of plant height; zygl-1, zygl-6, zygl-8 and zygl-9 were appropriate for fixed broom type; zygl-9 had the highest integrated production. [Condusion] The study laid the foundation for further exploring breeding, cultivation and promotion of broom sorghum. 展开更多
关键词 Broom sorghum Morphological characteristic ANALYSIS
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Comparing mass screening techniques for gastric cancer in Japan 被引量:24
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作者 Atsushi Tashiro Masatoshi Sano +2 位作者 Koichi Kinameri Kazutaka Fujita Yutaka Takeuchi 《World Journal of Gastroenterology》 SCIE CAS CSCD 2006年第30期4873-4874,共2页
AIM: To discuss the efficacy of endoscopic mass screening for gastric cancer.METHODS: The data used in this study were the results of mass screening programs for gastric cancer in Niigata City from 2002 to 2004. The... AIM: To discuss the efficacy of endoscopic mass screening for gastric cancer.METHODS: The data used in this study were the results of mass screening programs for gastric cancer in Niigata City from 2002 to 2004. The number of participants was 35089 in 2002, 34557 in 2003 and 36600 in 2004. The finding ratio referred to the final diagnosis of gastric cancer after a double check of endoscopic files and histological findings. The costs of identifying one case of gastric cancer were calculated based on the total expense for each screening program and additional close examinations. RESULTS: From the analysis of individual screening program with endoscopy, individual screening program with X-ray (ISX) and mass screening program with photofluorography (MSP) in reference to the finding ratio of gastric cancer, endoscopic examination was the best for detecting early gastric cancer, the finding ratio was 0.87% in 2004, approximately 2.7 and 4.6 times higher than those of the ISX and MSP groups. In addition, this novel method was the cheapest means regarding the cost of identifying one case of gastric cancer, which was estimated to be 1608000 Japanese yen in 2004. CONCLUSION: Endoscopic mass screening is a promising method and can be effectively applied if a sufficient number of skilled endoscopists become available to staff the system and if city offices support it. 展开更多
关键词 Mass screening Gastric cancer ENDOSCOPY Cost effectiveness
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Protein and hordein fraction content in barley seeds as affected by sowing date and their relations to malting quality 被引量:4
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作者 齐军仓 陈锦新 +3 位作者 汪军妹 邬飞波 曹连莆 张国平 《Journal of Zhejiang University-Science B(Biomedicine & Biotechnology)》 SCIE EI CAS CSCD 2005年第11期1069-1075,共7页
The effect of sowing date on grain protein, hordein fraction content and malting quality of two-rowed spring barley was investigated by using ten commercial cultivars with different grain protein content and the relat... The effect of sowing date on grain protein, hordein fraction content and malting quality of two-rowed spring barley was investigated by using ten commercial cultivars with different grain protein content and the relationships among these traits were examined. The results showed that grain protein content and B hordein content increased as the sowing date postponed and were significantly affected by sowing date, while C and D hordein contents were less influenced by sowing date. There were significant differences in grain protein and hordein fraction content among the ten cultivars. The coefficient of variation of D hordein content was much larger than that of B and C hordein contents, suggesting its greater variation caused by different sowing dates. Beta-amylase activity and diastatic power were also significantly affected by sowing date, with malt extract being less affected. Significant differences in measured malt quality were found among the ten cultivars. Grain protein was significantly correlated with B hordein and malt extract positively and negatively, respectively. There was no significant correlation between beta-amylase activity or diastatic power and grain protein content. B hordein was negatively and significantly correlated with malt extract, but no significant correlations between C hordein, D hordein and malting quality traits. 展开更多
关键词 Barley (Hordeum vulgare L.) Sowing date PROTEIN Hordein Malting quality
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Effect of Boron Foliar Application on Yield and Quality of Some Sunflower (Helianthus annuus L.) Cultivars 被引量:2
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作者 Bahaa El-Din Mekki 《Journal of Agricultural Science and Technology(B)》 2015年第5期309-316,共8页
This study was carried out in the greenhouse of the National Research Center, Dokki, Giza, Egypt, in order to investigate the effect of foliar application of boron (0, 300 and 600 ppm B) as boric acid (H3BO3, 17% B... This study was carried out in the greenhouse of the National Research Center, Dokki, Giza, Egypt, in order to investigate the effect of foliar application of boron (0, 300 and 600 ppm B) as boric acid (H3BO3, 17% B) on the yield and yield components and also the seed quality of two sunflower cultivars (Sakha-53 and Giza-102). B application at a rate of 600 ppm produced the highest values of seed yield/plant (g), head diameter (cm), number of seeds/head, weight of 1,000 seed (g), percentage of oil (%) and oil yield/plant (g) of both cultivars. Seed yield/plant increased by 26.85% and 34.81% with increasing B concentration from 300 ppm and 600 ppm as compared to control plants, respectively. The results indicated that application of 300 ppm B resulted in an increase of palmitic, stearic and oleic acids as compared to the treatment with 600 ppm B and control plants. However, the linoleic acid increased gradually with increasing B up to 600 ppm. Such increases were estimated by 8.72% and 7.19% over the control plants or the treatment sprayed with 300 ppm B, respectively. The highest oleic and linoleic acids percentages (52.71% and 36.05%, respectively) were obtained from Sakha-53 cultivar with 300 ppm B foliar application, while the lowest lenolenic acid percentage (2.01%) was obtained at 600 ppm B. The highest content of gluatmine, isoleucine and arginine (9.61, 3.97 and 3.97 mg/100 g dry weight) was obtained from Sakha-53 cultivar, followed by Giza-102 at a rate of 600 ppm foliar application of B. It can be concluded that B plays a vital role for increasing the productivity and quality of sunflower plants, especially when grown under B deficient soil. 展开更多
关键词 SUNFLOWER B seed yield fatty acids amino acids.
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Dietary Protein Requirement of Juvenile Turbot(Scophthalmus maximus Linnaeus) 被引量:1
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作者 LIU Xingwang MAI Kangsen +1 位作者 LIUFU Zhiguo AI Qinghui 《Journal of Ocean University of China》 SCIE CAS 2015年第2期325-328,共4页
The dietary protein requirement of juvenile turbot(initial average weight, 38.2 g ± 0.1 g) reared indoor in aerated aquaria was determined in this study. Five energy equal experimental diets were formulated with ... The dietary protein requirement of juvenile turbot(initial average weight, 38.2 g ± 0.1 g) reared indoor in aerated aquaria was determined in this study. Five energy equal experimental diets were formulated with fish meal as protein source, which contained different concentrations of protein(47.2%, 51.0%, 54.6%, 59.3% and 63.6% of dry diet). Three groups of fish with 18 individuals in each, were cultured in 300-L tanks and fed twice a day for 8 weeks. During culture, temperature was controlled between 15.0 and 18.0℃, salinity was controlled between 28.5 and 32.0, acidity was controlled between p H7.8 and p H8.5, and ammonia nitrogen was maintained below 0.03 mg L-1 and dissolved oxygen was maintained about 7 mg L-1. Results showed that the growth of fish was significantly affected by dietary protein content(P < 0.05). Specific growth rate(SGR) of turbot increased when dietary protein content varied between 47.2% and 51.0%(P < 0.05), and then kept stable when dietary protein content was higher than 51.0%. Fish which were fed the diet containing 63.6% protein showed the highest SGR while those fed the diet containing 59.3% protein showed the highest feed efficiency rate. No significant difference of feed intake and protein efficiency ratio was found among experimental diets(P > 0.05). Broken-line regression analysis of SGR showed that the optimal dietary protein requirement of turbot was about 57.0%. 展开更多
关键词 TURBOT Scophthalmus maximus protein requirement feed nutrition
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Minimal hepatic encephalopathy matters in daily life 被引量:30
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作者 Jasmohan S Bajaj 《World Journal of Gastroenterology》 SCIE CAS CSCD 2008年第23期3609-3615,共7页
Minimal hepatic encephalopathy is a neuro-cognitive dysfunction which occurs in an epidemic proportion of cirrhotic patients,estimated as high as 80% of the population tested. It is characterized by a specific,complex... Minimal hepatic encephalopathy is a neuro-cognitive dysfunction which occurs in an epidemic proportion of cirrhotic patients,estimated as high as 80% of the population tested. It is characterized by a specific,complex cognitive dysfunction which is independent of sleep dysfunction or problems with overall intelligence. Although named "minimal",minimal hepatic encephalopathy(MHE) can have a far-reaching impact on quality of life,ability to function in daily life and progression to overt hepatic encephalopathy. Importantly,MHE has a profound negative impact on the ability to drive a car and may be a significant factor behind motor vehicle accidents. A crucial aspect of the clinical care of MHE patients is their driving history,which is often ignored in routine care and can add a vital dimension to the overall disease assessment. Driving history should be an integral part of care in patients with MHE. The lack of specific signs and symptoms,the preserved communication skills and lack of insight make MHE a difficult condition to diagnose. Diagnostic strategies for MHE abound,but are usually limited by financial,normative or time constraints. Recent studies into the inhibitory control and critical flicker frequency tests are encouraging since these tests can increase the rates of MHE diagnosis without requiring a psychologist. Although testing for MHE and subsequent therapy is not standard of care at this time,it is important to consider this in cirrhotics in order to improve their ability to live their life to the fullest. 展开更多
关键词 Minimal hepatic encephalopathy Quality of life Driving impairment DIAGNOSIS THERAPY PROGNOSIS
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PREVENTION OF DISABILITY AND REHABILITATION──RESULTS FROM A COLLABORATIVE PROJECT IN CHINA
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作者 张国成 郑逖生 +3 位作者 李文忠 严良斌 蒋娟 韦晓宇 《Chinese Medical Sciences Journal》 CAS CSCD 1996年第3期136-141,共6页
Eight different geographical districts in China varying in urban and rural characteristics from 6 provinces and 2 municipalities were selected as pilot areas of the project.The interventions included early detection a... Eight different geographical districts in China varying in urban and rural characteristics from 6 provinces and 2 municipalities were selected as pilot areas of the project.The interventions included early detection and treatment of neuritis,self-care training,adapted footwear,surgery,comprehensive treatment of complicated ulcers,and prostheses.Main changes in eye,hand and foot impairments between baseline assessment and assessment at 2 years have been presented in this paper. 展开更多
关键词 LEPROSY DISABILITY REHABILITATION
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The Relationships Between Milk Constituents and Various Milk Properties in Anatolian Buffaloes
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作者 OEzel. Sekerden Yahya Kemal Avsar 《Journal of Life Sciences》 2012年第8期908-912,共5页
The objectives of this study were to investigate the relationships among milk composition, renneting time, urea concentration, acidity, density and pH of Anatolian Buffaloes' milk. As a total of 115 individual milk s... The objectives of this study were to investigate the relationships among milk composition, renneting time, urea concentration, acidity, density and pH of Anatolian Buffaloes' milk. As a total of 115 individual milk samples from 53 Anatolian buffalo cows that calved in 2004 and 2005 on days of their lactations 30 ± 15, 60 ± 15, 90 ±15, 120 ± 15, 150 ± 15, 180± 15, 210 ±15, 240 ± 15 and 270 ± 15 in 8 units of lhkpmar village were collected in morning milkings in June, September, December and March. Samples were analysed for total dry matter (TDM), fat, protein, ash, density, pH, acidity, renneting time and urea content. Data were classified according to the following environmental factors: lactation stages: (30 ± 15, 60 i 15, 90 ±15 days): 2 (120±15, 150 ± 15, 180 ± 15 days): 3 (210 ± 15, 240 ± 15, 270± 15 days); calving year: 1 (2004), 2 (2005); calving season: 1 (January-May), 2 (September and October); month of samples collection: 1 (June), 2 (September), 3 (December), 4 (March); lactation order: 1 and 2:1, 3 and 4:2, 5 and 6:3. Means and correlation coefficients for the characteristics investigated were calculated. There were negative significant correlations between daily milk yield with TDM, fat and protein percentages, and between pH and all of the milk constituents. Density reduces as TDM, fat and protein contents increase. Relationships between density and coagulation time with milk yield and pH were not significant. Relationships between milk urea concentration with none of milk constituents, milk yield, density, pH and titratable acidity were not significant statistically. It was concluded that genetic selection has to be directed towards increasing fat, protein and total not fat dry matter yields. Under selection programs in which milk yield is taken into consideration, fat and protein yields also increase, but fat and protein concentrations decrease. 展开更多
关键词 Anatolian buffalo MILK COAGULATION renneting UREA pH.
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Daylight Quality in Healthcare Design, Daylight Measurements Results and Discussion, Case Study: Jordan University Hospital
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作者 Sahar Diab Bayan Abu Qadourah Riziq Hammad 《Journal of Energy and Power Engineering》 2017年第3期141-149,共9页
This study's purpose is to evaluate and analyse the indoor daylight quality in Pediatrics Ward in JUH (Jordan University Hospital). It conducts an investigative analysis associated with an evaluative approach for t... This study's purpose is to evaluate and analyse the indoor daylight quality in Pediatrics Ward in JUH (Jordan University Hospital). It conducts an investigative analysis associated with an evaluative approach for the daylight situation in patient rooms in the children section. A multi-method approach used including on-site measurements, and building model to develop a framework for lighting design in Paediatrics Ward, in order to determine whether the current quality meets the recommended values for patient rooms by CIBSE or not. The study considered the following variables: the differences in daylight environments (illuminance, luminance level, daylight factor), and the physical environment properties of patient rooms in the hospital. The study found that the indoor daylight performance in terms of illuminance, luminance level, and daylight factor in east patient rooms are higher than the recommended values by CIBSE in the area nearest to glass window at the morning and less than the recommended values in the depth of the room at afternoon. Therefore, solar reflective technologies and shading system must be provided for enhanced day lighting control, avoid excessive glare and to guarantee a good level of visual comfort for patients and staff while reducing artificial lighting demand. 展开更多
关键词 JUH indoor daylight health care CIBSE control system of day lighting energy consumption.
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Quality of Accounting Information and Internal Audit Characteristics in Nigeria 被引量:4
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作者 Oyebisi Ogundana Stephen Ojeka +1 位作者 Michael Ojua Chukwu Nwaze 《Journal of Modern Accounting and Auditing》 2017年第8期333-344,共12页
The basic goal of accounting is to provide quality accounting information that will aid reliable decision-making. The quality level of this accounting information comes from the company's governance practices, thereb... The basic goal of accounting is to provide quality accounting information that will aid reliable decision-making. The quality level of this accounting information comes from the company's governance practices, thereby emphasizing the importance of corporate governance in companies. Recently, following the financial crises resulting in accounting scandals, attention has been moving towards internal audit function as an important factor in the structure of corporate governance. This paper therefore examined the extent of the relationship between internal audit function and the quality of accounting information of companies. The study adopted the survey research design. The research instrument employed was questionnaire which was administered to internal auditors of the "Big Four". Linear regression analysis was employed in the analysis of the data collected with the use of Statistical Packages for Social Sciences (SPSS). The results revealed that there is a significant relationship between the internal audit characteristics and the quality of accounting information. It was recommended that in order to provide credibility to the financial statement, there should be a law in place mandating attachment of internal auditors report to the financial statement. 展开更多
关键词 accounting quality accouming report corporate governance FRAUD internal auditing
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Daily Influent Quantity Forecasting Method for Sewage Treatment Plant Considering Uncertain Factors
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作者 龙腾锐 《Journal of Chongqing University》 CAS 2002年第1期37-41,共5页
Daily influent quantity forecasting plays an important role in sewage treatment plant design and operation. Its uncertain factors are classified into three categories including day types, weather conditions and specia... Daily influent quantity forecasting plays an important role in sewage treatment plant design and operation. Its uncertain factors are classified into three categories including day types, weather conditions and special events, of which the latter two are considered with a BP (Back Propagation) model. On this basis, the daily period feature is taken into account in the presented model. The data from a practical sewage treatment plant utility is employed to show the effectiveness of the method. 展开更多
关键词 Sewage treatment Short-term influent quantity forecasting BP model Prediction robust
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Quality Control and Analysis of Global Gauge-Based Daily Precipitation Dataset from 1980 to 2009 被引量:3
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作者 NIE Su-Ping LUO Yong +3 位作者 LI Wei-Ping WU Tong-Wen SHI Xue-Li WANG Zai-Zhi 《Advances in Climate Change Research》 2012年第1期45-53,共9页
A series of quality control(QC) procedures were performed on a gauge-based global daily precipitation dataset from the Global Telecommunication System(GTS) for the period 1980-2009.A new global daily precipitation(NGD... A series of quality control(QC) procedures were performed on a gauge-based global daily precipitation dataset from the Global Telecommunication System(GTS) for the period 1980-2009.A new global daily precipitation(NGDP) dataset was constructed by applying those QC procedures to eliminate erroneous records.The NGDP dataset was evaluated using the NOAA Climate Prediction Center Merged Analysis of Precipitation(CMAP) and the Global Precipitation Climatology Project(GPCP) precipitation datasets.The results showed that the frequency distribution and spatial distribution pattern of NGDP had a nice match with those from the CMAP and GPCP datasets.The global mean correlation coefficients with the CMAP and GPCP data increased from 0.24 for original GTS precipitation data to about 0.70 for NGDP data.Correspondingly,the root mean square errors(RMSE) decreased from 12 mm per day to 1 mm per day.The interannual variabilities of NGDP monthly precipitation are consistent with the CMAP and GPCP datasets in Asia.Meanwhile,the seasonal variabilities for most land areas on the Earth of NGDP dataset are also consistent with the CMAP and GPCP precipitation products. 展开更多
关键词 global surface weather report data GTS data daily precipitation quality control
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Port Service Quality Study of Nigerian Sea Ports
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作者 Chinedum Onyemechi Azubuike Chibuzo Amanze +1 位作者 Chinemerem Igboanusi Abiodun Sule 《Journal of Shipping and Ocean Engineering》 2017年第2期59-64,共6页
This study is focused on service quality assessment in the Nigerian ports with Westem and Eastern port zones as study areas. It discovered the level of satisfaction derived by port users by evaluating expectations and... This study is focused on service quality assessment in the Nigerian ports with Westem and Eastern port zones as study areas. It discovered the level of satisfaction derived by port users by evaluating expectations and perceptions at the ports using some selected analysis tools to test raised hypothesis. This evaluation was based on the service quality model as developed by Parasuraman within the core dimensions of Empathy, Responsiveness, Tangibles, Reliability and Assurance. The attributes of expectations and perceptions raised within these dimensions were addressed with two hypotheses. H1 (Hypothesis one) and H2 (Hypothesis two) were addressed with the results of Factor Analysis which identified the significance port users attach to service quality dimensions and their respective attributes. 展开更多
关键词 Service quality PORT EXPECTATION perception.
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Effect of SHAKTI and KUBOTA power tillers on physical properties of soil and rice yield under Sawah production system in Nigeria
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作者 Segun Yinka Ademiluyi Oladimeji Idowu Oladele Toshiyuki Wakatsuki 《Journal of Agricultural Science and Technology》 2009年第8期43-48,共6页
The use of the power tillers (walking tractors) are increasingly popular in Nigeria among farmers adopting Sawah rice production technology. This study compares the effects of two types of power tillers on physical ... The use of the power tillers (walking tractors) are increasingly popular in Nigeria among farmers adopting Sawah rice production technology. This study compares the effects of two types of power tillers on physical properties of soil and rice yield. because soil properties determine to a large extents rice yield. Data on soil properties and rice yield were collected and subjected to t-test statistics. The results show that, significant differences exit for all the physical properties of soils rice yields from fields where the two power tiller were used with yields from rice field where SHAKTI was used was higher than KUBOTA. It is important that farmers using these models of power tillers for rice production should not only focus on the purchase cost of these power tillers but their overall efficiency in order to achieve the desired high level of yield. 展开更多
关键词 power tillers field capacity field efficiency:draught fuel consumption: soil moisture bulk density coneindex shear strength
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Can Quality of Content Be a Differentiator for Broadcast Programs? A Case Study in Japan
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作者 Azusa Tanada Isamu Okada 《Journalism and Mass Communication》 2016年第6期303-312,共10页
This paper discusses the idea that the industry can have a differentiator of program quality by encouraging the activities of the Broadcasting Ethics & Program Improvement Organization (BPO) in Japan. The BPO, a wo... This paper discusses the idea that the industry can have a differentiator of program quality by encouraging the activities of the Broadcasting Ethics & Program Improvement Organization (BPO) in Japan. The BPO, a worldwide independent organization, has a mission of a breakwater against state power, and thus can be regarded as a kind of media accountability system, as proposed by Claude-Jean Bertrand. We review some controversial affairs in the TV industry and discuss BPO's activities aimed preventing "yellow journalism" and improving the quality of programming. High-quality content may be a differentiator for viewers faced with a choice of media, and thus, we focus on BPO and its role as a differentiator of the Japanese TV industry among the other, especially, Internet media. We also propose four ideas in response of critiques of BPO. Those are to strengthen transparency of governance of BPO, to improve the conformity of the TV industry to BPO's assessments of it, to establish a new committee to examine the whole concept of journalism, and to introduce a new certification institution to guarantee quality. 展开更多
关键词 TV industry media accountability systems TV journalism BPO (Broadcasting Ethics ProgramImprovement Organization)
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Water Quality and Some Heavy Metals in Water and Sediments of Euphrates River, Iraq 被引量:1
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作者 Jasim Mohammed Salman Hussain Allawi Hussain 《Journal of Environmental Science and Engineering(A)》 2012年第9期1088-1095,共8页
Water samples, sediments from three stations in Euphrates River, lraq were analyzed quantitatively for some physical and chemical characters and six heavy metals (Co, Cu, Fe, Mn, Ni and Pb) using flam atomic absorpt... Water samples, sediments from three stations in Euphrates River, lraq were analyzed quantitatively for some physical and chemical characters and six heavy metals (Co, Cu, Fe, Mn, Ni and Pb) using flam atomic absorption spectrophotpmeter in period Sept. 2009-Oct. 2010. The physical and chemical characters included temperature, pH, water flow, salinity, dissolved oxygen, BOD5, alkalinity total hardness, calcium and nutrients (nitrite, nitrate reactive phosphate and silicate). The results showed variation in water flow 0.05-0.40 m/sec., according to the values of salinity 0.40%-0.60% values of the BOD5 were ranged between 0.2-4.3 mg/L. The mean concentration of the heavy metals (Pb, Ni, Mn, Co, Cu and Fe) of the dissolved phase in water were 0.13 μg/L, 0.021 μg/L, 0.31 μg/L, 4.29 μg/L, 7.78 μg/L, 6.46 μg/L and 79.04 μg/L, respectively, while their concentration in the particulate phase were 0.59 μg/g, 0.06 μg/g, 0.42 μg/g, 50.06 μg/g, 6.61 μg/g, 7.17 vg/g and 149.42 μg/g dry weight, respectively. Also the mean concentrations of heavy metals in sediment (exchangeable phase) were 0.51 vg/g,0.18 vg/g, 0.08 μg/g, 61.39 μg/g, 5.40 μg/g, 14.06 vg/g and 130.05 μg/g dry weight respectively, and 0.40 μg/g, 0.17 μg/g, 0.10 μg/g, 63.01 μg/g, 4.64 μg/g, 18.44 μg/g and 126.26 μg/g D.W. respectively in residual phase of sediment. 展开更多
关键词 Heavy metals water quality environmental pollution sediment Euphrates River.
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Growth Performance, Feed Conversion Ratio and Economics of Production of Native and Crossbred (Local x Holstein Friesian) Bulls for Fattening under Different Improved Feeding
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作者 Mohammad Abu Bakkur Siddque Nathu Ram Sarker +2 位作者 Mohammad Abdul Hamid Mohammad Nurul Amin Monira Sultana 《Journal of Agricultural Science and Technology(A)》 2015年第9期770-781,共12页
An experiment was conducted to evaluate the growth performance and cost per gain of indigenous and crossbred (local x Holstein Friesian (L x HF)) bulls under four different improved feed treatments to determine th... An experiment was conducted to evaluate the growth performance and cost per gain of indigenous and crossbred (local x Holstein Friesian (L x HF)) bulls under four different improved feed treatments to determine the appropriate ration for economic organic beef production in Bangladesh. Twenty indigenous bulls (average body weight 208.08 ± 13.98 kg) and 20 crossbred (L x l-IF) bulls (average body weight 256.26 ± 26.85 kg) of 24 months age were divided into four equal groups and fed on four diets (T0, T1, T2 and T3) up to 120 d, where To referred to the conventional diet, and T1, T2 and T3 referred as improved organic diets. Required dry matter for individual animal was supplied by roughage and concentrate sources of the ration in the ratio of 2:1. Local grass and paddy straw were supplied to group T0 and T1, Napier grass and straw to group T2, and Napier grass (Pennisetum purpureum), straw and Ipil-ipil leaf (Leuceana leucucephala) to group Ts as roughage; whereas, the concentrate was supplied as 1.5% of live weight. The results revealed that total dry matter intake (DMI), total DMI as percent live weight (%LW), feed conversion ratio (FCR) and average daily gain (ADG) varied significantly (P 〈 0.01) among different treatment groups. Breed also had significant (P 〈 0.01) effect on total DMI, FCR and ADG, but total DMI (%LW) was not affected by breed type. Feed cost expressed as per kg live weight gain (LWG) (BDT/kg LWG; 1USD = 78.95 BDT), were also affected (P 〈 0.01) by feed treatments and breed type. Indigenous and crossbred bulls fed diet T3 had higher ADG (0.49 kg and 1.17 kg, respectively) and comparatively lower feed costs (156 BDT/kg LWG and 96.78 BDT/kg LWG, respectively). But crossbred (L × HF) bulls showed the highest ADG (1.17 kg) and the lowest feed cost (96.78 BDT/kg LWG). Therefore, considering the growth performance and cost per kg gain of the experimental animals, it may be concluded that the crossbred (Lx HF) bulls treated with T3 diet may be used for economic organic beef production in Bangladesh. 展开更多
关键词 Feed treatment growth performance FCR cost per gain.
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Determinants of Financial Reporting Quality: An In-Depth Study o f Firm Structure
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作者 Shehu Usman Hassan 《Journal of Modern Accounting and Auditing》 2012年第11期1656-1672,共17页
This paper examines the effects of firm structure on the financial reporting quality of Nigerian-quoted manufacturing firms by using assets, the leverage, the share dispersion, and the residuals of the modified Edward... This paper examines the effects of firm structure on the financial reporting quality of Nigerian-quoted manufacturing firms by using assets, the leverage, the share dispersion, and the residuals of the modified Edward Bell Ohlson (EBO) model as proxies of firm structure and the financial reporting quality respectively. The data are extracted from 12 sample firms representing 50% (as the population of the study) of all the quoted manufacturing companies in Nigeria. A multiple regression is used as a tool of analysis for the study. The result reveals a strongly positive relationship between the firm structure and the financial reporting quality of the quoted manufacturing firms in Nigeria. Therefore, it is recommended among others that the regulators should enforce more on the financial statement disclosure and transparency among companies quoted on the Nigerian Stock Exchange (NSE), in order to ensure a higher quality of the financial reporting 展开更多
关键词 firm structure financial reporting quality quoted manufacturing firms
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Audit Committees: How They Affect Financial Reporting in Nigerian Companies
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作者 Abdulkadir Madawaki Noor Afza Amran 《Journal of Modern Accounting and Auditing》 2013年第8期1070-1080,共11页
This study examines whether audit committees are associated with improved financial reporting quality for a sample of Nigerian listed companies prior to and after a corporate governance code mandated new regulations f... This study examines whether audit committees are associated with improved financial reporting quality for a sample of Nigerian listed companies prior to and after a corporate governance code mandated new regulations for audit committees in 2003. Using a sample of 70 companies listed on the Nigerian Stock Exchange, this study uses archival data in the form of companies' annual reports to measure the association between audit committees and improved financial reporting quality. Dechew and Dichev (2002)'s model was used to measure earnings as a proxy for financial reporting quality. The results indicate that formation of audit committees was positively associated with improved financial reporting quality. It was also found that audit committees having an independent chair and audit committee expertise were positively associated with financial reporting quality. Other audit committee characteristics examined were found to be insignificantly related to financial reporting quality. 展开更多
关键词 audit committees financial reporting quality Nigerian listed companies
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