上市公司结构与会计信息质量相关性研究

以2013-2014连续两年深市上市的50家制造公司的100个观察值为样本,研究了公司治理结构中股权结构,董事会特征,监事会特征等方面的8个指标对公司治理结构与会计信息质量之间的关系进行了实证研究。结果发现国家股、法人股、董事会规模、监事会规模、职工监事比例与会计信息质量负相关,独立董事比例、股权制衡度与会计信息质量正相关,而且如果董事长和总经理都为一个人担任,则会计信息质量就越低。因此要解决上市公司会计信息失真的问题,应该从完善公司治理结构方向入手。

经典名方物质基准的质量相关性研究进展

根据国家现阶段政策,对经典名方开发过程中的关键步骤——物质基准的质量相关性研究内容及进展情况进行综述。对于药材-饮片-物质基准的研究过程,从出膏率、指标性成分转移率及指纹图谱评价等角度综述了研究方法,为经典名方物质基准研发过程中的质量相关性研究提供参考。同时总结了中国知网(CNKI)已发表的经典名方物质基准量值传递的研究结果,并对质量传递波动过大的原因进行了分析。期望为经典名方物质基准的质量相关性研究提供思路和参考。

基于HPLC指纹图谱的野菊花饮片及其配方颗粒质量相关性研究

目的研究野菊花饮片及其配方颗粒的质量相关性。方法采用HPLC法测定13批野菊花饮片及其配方颗粒的HPLC指纹图谱,结合双变量相关分析和相似度分析,对共有峰的“峰面积/取样量”值和HPLC指纹图谱的综合评分进行相关性评价。结果野菊花饮片及其配方颗粒的10个共有峰具有极显著正相关关系,饮片及其配方颗粒对照指纹图谱的相似度为0.912。结论野菊花饮片及其配方颗粒的内在质量具有正相关关系,可为野菊花配方颗粒的质量控制和临床使用提供数据支持。

宣木瓜药材-饮片-提取物-配方颗粒的质量相关性分析

目的:建立宣木瓜配方颗粒"原料-中间产品-成品"的质量相关性评价方法,为中药配方颗粒生产全过程的质量控制提供参考。方法:采用RP-HPLC测定药材、饮片、提取物和配方颗粒中齐墩果酸和熊果酸含量,流动相甲醇-水-冰乙酸-三乙胺(265∶35∶0.1∶0.05),检测波长210 nm,流速0.6 m L·min^(-1),柱温25℃,分析其色谱图特征。结果:5批宣木瓜药材中齐墩果酸和熊果酸含量符合2015年版《中国药典》的要求,由其炮制的饮片、加工的提取物和配方颗粒制成品中齐墩果酸和熊果酸含量相对稳定;药材、饮片、提取物和配方颗粒的特征图谱均有6个共有峰,呈现良好的相关性。结论:建立的方法能表征宣木瓜药材-饮片-提取物-配方颗粒在活性成分群组成上的一致性,可用于宣木瓜配方颗粒生产全过程的质量控制。

考虑质量相关性需求与完全预防性维修的EPQ决策

在经典EPQ模型基础上,考虑质量相关性需求和周期性完全预防性维修策略,以单位时间利润最大化为目标,构建经济生产批量的决策模型。在企业单位时间利润模型的构建中,结合质量相关性需求以及设备退化这一实际问题,进行动态预防性维修成本、恢复成本、次品修复成本以及产品需求率的构建。考虑目标函数的复杂性,本文采用遗传算法对模型进行数值求解,并通过与不考虑质量相关性需求的EPQ决策的比较分析,验证其合理性。

浅议高校财务会计改革与十二五规划——基于会计信息质量可靠性和相关性要求

2009年8月财政部印发了《高等学校会计制度》（征求意见稿），拉开了高校会计改革的序幕，随着经营环境的变化，高校财务会计改革势在必行。该文讨论了现行的高校会计制度在会计核算和处理上存在的缺陷，并为解决这些缺陷提供了一定的建议，以提高会计信息质量的可靠性和相关性要求。

挂面的理化特性和感官质量研究

采集全国28家企业的60份普通挂面样品,测定其理化特性、烹调特性、感官质量,分析挂面产品质量现状,比较不同小麦产区间挂面质量的差异,研究质量要素间的关系。结果表明,挂面理化特性变异较大,感官质量整体较好,色泽和食味的差异是挂面感官差异的主要方面。与南方冬麦区相比,北方冬麦区的挂面含水率较低,色泽偏黄,煮后面条的黏性、食味及总分较高。在一定范围内(色泽b*值≤18.06、烹调吸水率≤197.2%、煮面10 min后鲜重≤27.4 g),熟面条的色泽、硬度和黏性评分分别随着挂面b*、吸水率和煮面10 min后鲜重的提高而改善,但超过该范围会对面条评分产生负向作用。挂面灰分含量和烹调吸水率对色泽评分有显著影响,可以用来预测面条色泽。色泽L*均匀性、煮面10 min后鲜重和灰分含量分别与面条硬度、弹性和光滑性评分呈负相关关系,影响显著。理化和烹调特性中的色泽a*值对面条感官总分影响最显著。

护理人员应对工作压力方式与生活质量关系研究

采用问卷调查法，抽取南海地区二类医院（区级医院和镇属医院）700名护理人员为对象，考察护理人员应对工作压力方式与生活质量的关系。假设：护理人员以积极的方式应对压力，解决问题、求助（寻求支持）等是克服压力的有效策略，则生活质量较高；以消极的方式应对压力，退避、幻想、自责，不自我调节，精力缺乏去应对日常生活，则生活质量较低。结论表明：护理人员积极的应对方式与生活质量呈正相关，其中与解决问题、求助、锻炼呈中度的正相关，与加强护理知识学习、业余活动呈低度正相关，与消极的应对方式如逃避（服用药物等）、自责、幻想呈低度的负相关。

GO-QOL在Graves眼病患者放射治疗后生存质量评价中的作用

目的：分析Graves眼病生存质量量表（GO-QOL），在Graves眼病患者放射治疗后生存质量评价中的作用。方法：选取1979-1999年在解放军总医院接受放疗的104例Graves眼病患者为研究对象，并于2004-2005年应用GO-QOL调查表对研究对象进行生存质量问卷调查并统计分析。结果：本次调查随访期为7.5～25.0年，共发出调查问卷104份，收回87份。GO-QOL中视觉功能和社会心理功能均有不同程度的降低，有55.2%的患者对于放射治疗后的疗效不满。结论：Graves眼病的放射治疗后许多患者在相当长时间内的生存质量并不令人满意，眼部症状及体征依然存在，进而影响患者身心健康，故放射治疗后的相关治疗、护理及心理干预极其重要。GO-QOL较为适合Graves眼病的临床研究工作，值得大力推广。

Analysis of Correlation between Yield and Quality Traits of Quality Hybrid Rapeseed

[Objective] This study aimed to investigate the correlation between yield and quality traits of rape. [Method] Taking ＂Sanbei 98＂ and ＂Youyan 599＂ as ex- periment materials, correlation between yield and quality traits of Brassica napus L. cultivars was explored by orthogonal rotation method. [Result] The results showed that： 1 In both the two varieties-Sanbei98 and Youyan599, erucic acid content had the largest coefficient of variation, but its average content was lower than 2% in both the two varieties （0.90% in Sanbei98 and 1.24% in Youyan599）, and the palmitic acid content had the smallest coefficient of variation. 2 In terms of the dif- ferences in quality traits at different yield levels, only the mean of eicosenoic acid content revealed significant difference in Sanbei98, and only the mean of seed-pro- tein content revealed significant difference in Youyan599, and there was no signifi- cant difference in any combined quality traits in both the two varieties. 3 The yield was negatively correlated with the erucic acid content or oil content, and posi- tively correlated with the content of seed-protein, linoleic acid, or linolenic acid, and the coefficient of correlation between the yield and either of the contents of glucosi- nolates, oleic acid, palmitic acid, stearic acid, and eicosenoic acid was smaller. ~, when the yield of a variety increased considerably, there was a certain decreasing trend in erucic acid content, oil content, the total amount of erucic chain fatty acids （El ＆ Er）, while there was an increasing trend in seed-protein content, linoleic acid content, linolenic acid content, saturated fatty acids （SFA）, the total amount of fat and protein （P ＆ F）, unsaturation index （IUFA）, unsaturated fatty acids （UFA）, the total amount of 18 carbon fatty acids （18-C FA）, unsaturated fatty acids [UFA/（Ei ＆ Er） ], and the sum of oleic acid and linoleic acid （OI ＆ Li）. 5 When the seed-pro- tein content is increased, the quality of rape oil cake is also improved; when the unsaturated index is increased, the oil stability is decreased. The increase in the total amount of unsaturated fatty acids, oleic acid and linoleic acid helps to increase in the total amount of fatty acids absorbed by human bodies. [Conclusion] This study provides a theoretical foundation for the cultivation of high-yielding and top- quality hybrid rape cultivars.

Review of Soil Nutrients of Forest Nature Reserve

Based on a large number of relevant literatures, the effects of environmental factors and human factors on forest soil nutrients in nature reserve were summarized, as well as the soil quality assessment and correlation of soil. nutrients, to provide references for a deep research on forest nature reserve soil and its protection. The distribution of forest soil nutrients has significant spatial heterogeneity, and its final distribution pattern is the result of joint action of environmental factors, including topography, vegetation, soil type, seasonal change as well as soil microorganism, and human factors. In natural ecosystem, environmental factors are the main factors that determine the differences of soil nutrients. Effective human management can promote the accumulation of forest soil nutrients, but improper interference will cause a significant loss of soil nutrients. Accurate soil quality evaluation can objectively clarify the impact of different soil management practices on soil, contributing to the timely adjustment of management measures. The establishment of long-term soil monitoring stations in forest nature reserves is a good way to master the influencing factors and the mechanism of forest soil nutrients, and can ultimately provide theoretical guidance for a sustainable and healthy operation of forest nature reserve.

Correlation analysis between major nutritional components and resistant starch content in wheat

With 94 spring wheat cultivars as experimental materials, the correlations between the content of resistant starch （RS） in uncooked flour and cooked flour, and the apparent amylose content （AAC）, protein, lipid were investigated. The results showed that RS contents in both the uncooked flour and cooked flour assumed significantly positive correlation with AAC, and significantly negative cor- relation with protein content; and they were proved to be not significantly correlated with lipid content. RS content in uncooked flour was significantly correlated with that in cooked flour. These results provided references for the genetic improvement of wheat cultivars.

Assessment of health-related quality of life in Chinese patients with minimal hepatic encephalopathy

AIM:To evaluate the health-related quality of life (HRQOL) based on the Chinese version of SF-36 and Chronic Liver Disease Questionnaire (CLDQ) in subjects with chronic hepatitis B,liver cirrhosis,including patients with minimal hepatic encephalopathy (MHE). METHODS:The SF-36 and CLDQ were administered to 160 healthy volunteers,20 subjects with chronic hepatitis B and 106 patients with cirrhosis (33 cases exhibited MHE). HRQOL scores were compared among the different study groups. The SF-36 includes eight health concepts:physical functioning,role-physical,body pain,general health,vitality,social functioning,role-emotion,and mental health. Six domains of CLDQ were assessed:abdominal symptoms,fatigue,systemic symptoms,activity,emotional function and worry. RESULTS:Compared with healthy controls (96.9 ± 4.5,86.6 ± 18.4,90.1 ± 12.5,89.0 ± 5.7,87.5 ± 4.3,95.8 ± 7.1,88.5 ± 15.9,88.7 ± 5.2 in SF-36 and 6.7 ± 0.5,6.1 ± 0.6,6.3 ± 0.6,6.5 ± 0.5,6.3 ± 0.5,6.8 ± 0.4 in CLDQ),patients with chronic hepatitis B (86.3 ± 11.0,68.8 ± 21.3,78.9 ± 14.4,60.8 ± 10.5,70.8 ± 8.6,76.1 ± 12.6,50.0 ± 22.9,72.2 ± 10.6 and 5.5 ± 1.0,4.5 ± 1.0,5.2 ± 1.1,5.3 ± 0.9,4.8 ± 0.9,4.9 ± 1.0) and cirrhosis (52.8 ± 17.4,32.8 ± 27.9,61.6 ± 18.9,30.2 ± 18.3,47.9 ± 20.1,54.0 ± 19.2,28.9 ± 26.1,51.1 ± 17.8 and 4.7 ± 1.2,3.9 ± 1.2,4.7 ± 1.2,4.7 ± 1.3,4.7 ± 1.0,4.4 ± 1.1) had lower HRQOL on all scales of the SF-36 and CLDQ (P < 0.01 for all). Increasing severity of liver cirrhosis (based on the Child-Pugh score/presence or absence of MHE) was associated with a decrease in most components of SF-36 and CLDQ,especially SF-36.CONCLUSION:The Chinese version of SF-36 along with CLDQ is a valid and reliable method for testing MHE in patients with liver cirrhosis. Cirrhosis and MHE are associated with decreased HRQOL.

Reliability and validity of Chinese version of a tool to assess the quality of life in idiopathic pulmonary fibrosis in patients with interstitial lung disease

Objective:This paper aims to determine the reliability and validity of the Chinese version of a tool that assesses the quality of life in idiopathic pulmonary fibrosis(cATAQ-IPF)in patients with interstitial lung disease(ILD).Methods:We used the process of scale introduction to establish cATAQ-IPF.The content validity of the scale was evaluated by six experts.A total of 92 patients with ILD completed the cATAQ-IPF,St.George's respiratory questionnaire(SGRQ),and The Medical Research Council dyspnoea scale at the baseline,and 15 patients completed cATAQ-IPF at the follow-up period 2 weeks later.Thus,yielding data were used to assess various psychometric properties of cATAQ-IPE Intraclass correlation coefficient(ICC),Cronbach'sαcoefficient,content validity index(CVI),item-level CVI(I-CVI),Pearson's coefficients,criterion-relation validity,and known-group validity were used for data analysis.Results:The cATAQ-IPF showed excellent test-retest reliability(ICC=0.95),except for the therapy domain(Cronbach'sα=0.60)and acceptable internal consistency(Cronbach'sα=0.96 for the total).The scale-level CVI was 0.80,and the I-CVI was in the range of 0.78-1.00.The total cATAQ-IPF score was strongly correlated with the SGRQ total score(r=0.71,P<0.01).The cATAQ-IPF score of patients with ILD was 250.74±47.39,and that of patients with IPF was 287.90±22.56.Patients with IPF possessed considerable impairments in health-related quality of life according to the cATAQ-IPF score(t=4.94,P<0.01).Conclusions:The cATAQ-IPF is a reliable and valid instrument for the evaluation of quality of life of Chinese patients with various forms of ILD.

Influence of Some Factors on the Efficiency of Heat Storage Accumulator in the Bed of a Stone in a Plastic Tunnel

The study was conducted in a plastic tunnel in which the heat storage system was installed in the stone accumulator. The system consists of a suction pipe warm air fan and perforated pipes placed in the stone＇s accumulator. The accumulator used a bed of stone （porphyry-type stones of dimension in the range 37 mm to 65 ram）. In the accumulator, there are four sections with dimensions of 1.7 m × 11 m, each of which contains a perforated pipe for hot air distribution within the battery, and separate conduits for supplying air to the interior of the tunnel. The paper presents the results of analysis related to performance （as a result of heat and mass transfer） in cycles of charging and discharging of the accumulator.

Long Term Reproducibility Check of a Full Field Digital Mammography System

In this study different types of customized phantoms were used to examine a long term reproducibility check of a full field digital mammography system. These phantoms can be distinguished into three types： a PMMA （polimethylmethacrylate） object for an easy signal-to-noise ratio measurement in a defined region, a phantom with particular details of various dimensions （TORMAS） and a phantom for a contrast-detail analysis （CDMAM）. In our center the ARTINIS ANALYZER software has been used since 2011 to weekly perform a CDMAM phantom analysis. This soitware is based on the original CDCOM algorithm suggested by the EUREF, the European Reference Organization for assured quality breast screening and diagnostic services. However the CDMAM phantom is a contrast-detail object designed for image quality type tests and not for long term reproducibility control. Since 2013, as suggested by the guidelines of Veneto region, a TORMAS weekly acquisition and analysis of data has also been performed. The purpose of this study is to discuss the data obtained by using the two different detail phantoms, CDMAM and TORMAS. These results can provide some correlations among the analyzed parameters comparing them with the ones emerging from the PMMA phantom analysis. The study reveals that the basic PMMA phantom is the object that provides the necessary information about the stability of the exposure parameters and the reproducibility of a mammographic equipment in terms of image quality indexes.

Quantitative Analysis Using Fourier Transform Ion Cyclotron Resonance Mass Spectrometry and Correlation between Mass Spectrometry Data and Sulfur Content of Crude Oils

Fourier transform ion cyclotron resonance mass spectrometry(FT-ICR MS) has become a powerful tool for analyzing the detailed composition of petroleum samples. However, the correlation between the numerous peaks obtained by FT-ICR MS and bulk properties of petroleum samples is still a challenge. In this study, the internal standard method was applied for the quantitative analysis of four straight-run vacuum gas oils(VGO) by atmospheric pressure photoionization(APPI) FT-ICR MS. The heteroatom class distribution of these VGO samples turned to be different when the concentration changed. Linear relationship between the normalized abundance and the concentration of VGO samples was identified for the total aromatic compounds, aromatic hydrocarbons, S1 and N1 species. The differences of the response factors were also discussed. The sulfur contents of a series of crude oils were proved to be linear with the FT-ICR MS data calibrated by the response factor of S1 species. This study demonstrated the feasibility of the internal standard method in quantitative analysis with APPI FT-ICR MS, and the bulk properties of petroleum samples could be correlated directly with the FT-ICR MS data.

Estimation of quality of life in Cypriot patients with inflammatory bowel disease

AIMTo investigate the health-related quality of life (HRQoL) of patients suffering with idiopathic inflammatory bowel disease (IBD).METHODSThe Greek validated version of the Short Inflammatory Bowel Disease Questionnaire was used for evaluating the quality of life of IBD patients. The questionnaire was distributed to 100 consecutive patients suffering from IBD and presenting for a clinic appointment at the endoscopy unit of Larnaca General Hospital during the period from October to November 2012. The criteria for participating in this study were constituted by the documented diagnosis of either ulcerative colitis (UC) or Crohn&#x02019;s disease (CD) after endoscopy and histologic examination at least 6 months before the study, adult patients (18 years old or older), the capability of verbal communication and the patient&#x02019;s written consent for attending this study. The majority of the questionnaires were completed by a nurse practitioner who specializes in IBD patient care.RESULTSRegarding the physical dimension in patients with UC, males scored significantly higher than females (4.2 vs 3.4, P = 0.023). Higher scores were also observed in UC patients younger than 35 or older than 50 years (4.0 and 4.2 vs 3.2, respectively, P = 0.021). The psychological dimension revealed similar results in patients with UC, with males, and older ages scoring higher (5.0 vs 3.0, P = 0.01 and 4.7 vs 2.7, P &#x0003c; 0.5, respectively), whereas regarding CD higher scores were observed in married compared to unmarried (3.83 vs 2.33, P = 0.042). No statistical differences in any parameters in the social dimension were observed. Regarding the treatment of, patients with CD, overall higher scores were observed when treated with biological factors compared to standard therapy in all dimensions but with statistical significant difference in the social dimension (5.00 vs 3.25, P = 0.045).CONCLUSIONThe study reveals a negative impact of IBD on HRQoL. Increased risks are age and gender in patients with UC and family status in patients with CD.

Precise Measurement of Subsurface Seismic Velocity Variation by Coda Wave Interferometry

A filed experiment was conducted continuously for three days,and the velocity variation was measured using coda wave interferometry.The measurement error is estimated to be around 10-4,which coincides well with the theoretical error.The velocity variation during this period is up to 10-3.The relationship between velocity variation and changes in air temperature,barometric pressure and solid earth tide was analyzed with linear least square fitting.The velocity has no dependence on air temperature,but displayed change of the order of 10-6～10-7 when the barometer or earth tide changed one Pa.

Property of Quantum Correlations with Correlated Noise

We analyze the classical and quantum correlation properties of the standard and so-called quasiclassical depolarizing channel with correlated noise and non-Markovian dephasing channel, specifically we use the quantum discord, entanglement, and measurement-induced disturbance （MID） to measure the quantum correlations. For the depolarizing channel, we find that the memory effect has more influence on the MID and quantum discord than entanglement. For the dephasing channel, we show that the non-Markovian dephasing channel is more robust than Markovian dephasing channel against deeoherence. We also find that at first MID and quantum discord take different values, and then after a specific time they will take almost the same value and both decay monotonically in the same way.