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浅谈企业内部控制与会计信息质量——基于要素视角 被引量:4
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作者 朱俊卿 《河北企业》 2018年第1期25-26,共2页
会计控制是内部控制的重要方面,内部控制对会计信息质量有重要影响。本文从内部控制要素视角,系统地探讨了内部控制各个要素对会计信息质量特征的影响,具体表现在对会计信息质量特征的改善上,如可靠性、相关性、明晰性、及时性、重要性... 会计控制是内部控制的重要方面,内部控制对会计信息质量有重要影响。本文从内部控制要素视角,系统地探讨了内部控制各个要素对会计信息质量特征的影响,具体表现在对会计信息质量特征的改善上,如可靠性、相关性、明晰性、及时性、重要性、谨慎性等。因此,应进一步加强内部控制建设,优化会计信息的生成机制,才能保证会计信息质量不断提升。 展开更多
关键词 内部控制 会计信息质量 信息生成机制
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基于中观层面的网络食品质量安全的去“柠檬”机制研究 被引量:2
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作者 封俊丽 《世界农业》 北大核心 2016年第3期44-50,共7页
信息缺失与信息不对称导致了中国网络食品质量安全的"柠檬"问题,本文在分析了中国网络食品质量安全"柠檬"问题产生的经济学机理与成因的基础上,借鉴欧美等国家和地区的经验,以淘宝网为例,从网络交易第三方平台的中... 信息缺失与信息不对称导致了中国网络食品质量安全的"柠檬"问题,本文在分析了中国网络食品质量安全"柠檬"问题产生的经济学机理与成因的基础上,借鉴欧美等国家和地区的经验,以淘宝网为例,从网络交易第三方平台的中观层面构建新型网络食品质量安全管控模式,并提出了解决路径:规范网络食品经营商的市场准入;构建有效的信息生成及发布机制;强化担保机制,构建健全的信用评价机制与担保机制共存的信任机制。 展开更多
关键词 网络食品 质量安全 “柠檬”问题 信息生成及发布机制 信用评价机制 担保机制
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Integrative analysis of bone-formation associated genes and immune cell infiltration in osteoporosis, and the prediction of active ingredients in targeted traditional Chinese medicine
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作者 WANG Kai DONG Ping GUO Hongzhang 《Digital Chinese Medicine》 CAS CSCD 2024年第2期160-170,共11页
Objective To explore the differential expression and mechanisms of bone formation-related genes in osteoporosis(OP)leveraging bioinformatics and machine learning methodologies;and to predict the active ingredients of ... Objective To explore the differential expression and mechanisms of bone formation-related genes in osteoporosis(OP)leveraging bioinformatics and machine learning methodologies;and to predict the active ingredients of targeted traditional Chinese medicine(TCM)herbs.Methods The Gene Expression Omnibus(GEO)and GeneCards databases were employed to conduct a comprehensive screening of genes and disease-associated loci pertinent to the pathogenesis of OP.The R package was utilized as the analytical tool for the identification of differentially expressed genes.Least absolute shrinkage and selection operator(LASSO)logis-tic regression analysis and support vector machine-recursive feature elimination(SVM-RFE)algorithm were employed in defining the genetic signature specific to OP.Gene Ontology(GO)and Kyoto Encyclopedia of Genes and Genomes(KEGG)pathway enrichment analyses for the selected pivotal genes were conducted.The cell-type identification by estimating rela-tive subsets of RNA transcripts(CIBERSORT)algorithm was leveraged to examine the infiltra-tion patterns of immune cells;with Spearman’s rank correlation analysis utilized to assess the relationship between the expression levels of the genes and the presence of immune cells.Coremine Medical Database was used to screen out potential TCM herbs for the treatment of OP.Comparative Toxicogenomics Database(CTD)was employed for forecasting the TCM ac-tive ingredients targeting the key genes.AutoDock Vina 1.2.2 and GROMACS 2020 softwares were employed to conclude analysis results;facilitating the exploration of binding affinity and conformational dynamics between the TCM active ingredients and their biological targets.Results Ten genes were identified by intersecting the results from the GEO and GeneCards databases.Through the application of LASSO regression and SVM-RFE algorithm;four piv-otal genes were selected:coat protein(CP);kallikrein 3(KLK3);polymeraseγ(POLG);and transient receptor potential vanilloid 4(TRPV4).GO and KEGG pathway enrichment analy-ses revealed that these trait genes were predominantly engaged in the regulation of defense response activation;maintenance of cellular metal ion balance;and the production of chemokine ligand 5.These genes were notably associated with signaling pathways such as ferroptosis;porphyrin metabolism;and base excision repair.Immune infiltration analysis showed that key genes were highly correlated with immune cells.Macrophage M0;M1;M2;and resting dendritic cell were significantly different between groups;and there were signifi-cant differences between different groups(P<0.05).The interaction counts of resveratrol;curcumin;and quercetin with KLK3 were 7;3;and 2;respectively.It shows that the interac-tions of resveratrol;curcumin;and quercetin with KLK3 were substantial.Molecular docking and molecular dynamics simulations further confirmed the robust binding affinity of these bioactive compounds to the target genes.Conclusion Pivotal genes including CP;KLK3;POLG;and TRPV4;exhibited commendable significant prognostic value;and played a crucial role in the diagnostic assessment of OP.Resveratrol;curcumin;and quercetin;natural compounds found in TCM;showed promise in their potential to effectively modulate the bone-forming gene KLK3.This study provides a sci-entific basis for the interpretation of the pathogenesis of OP and the development of clinical drugs. 展开更多
关键词 OSTEOPOROSIS Bone formation Differentially expressed genes Biological information Traditional Chinese medicine(TCM) Active ingredients Molecular mechanism
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