●AIM:To investigate the underlying mechanism of dry environment(autumn dryness)affecting the lacrimal glands in rats.●METHODS:Twenty Sprague-Dawley rats were randomly divided into two groups.The rats were fed in spe...●AIM:To investigate the underlying mechanism of dry environment(autumn dryness)affecting the lacrimal glands in rats.●METHODS:Twenty Sprague-Dawley rats were randomly divided into two groups.The rats were fed in specific pathogen free environment as the control group(n=10),and the rats fed in dry environment as the dryness group(n=10).After 24d,lacrimal glands were collected from the rats.The tissues morphology was observed by hematoxylineosin(HE)staining.Tandem mass tags(TMT)quantitative proteomics analysis technology was used to screen the differential expressed proteins of lacrimal glands between the two groups,then bioinformatics analysis was performed.Further,the immunohistochemical(IHC)method was used to verify the target proteins.●RESULTS:In dryness group,the lacrimal glands lobule atrophied,the glandular cavities enlarged,the sparse nuclear distribution and scattered inflammatory infiltration between the acinus were observed.The proteomics exhibited that a total of 195 up-regulated and 236 downregulated differential expressed proteins screened from the lacrimal glands of rats.It was indicated that the biological processes(BP)of differential expressed proteins mainly included cell processes and single BP.The cellular compositions of differential expressed proteins mainly located in cells,organelles.The molecular functions of differential expressed proteins mainly included binding,catalytic activity.Moreover,the Kyoto Encyclopedia of Genes and Genomes(KEGG)pathway analysis showed that the differential expressed proteins mainly involved lysosome,complement and coagulation cascade,and ribosome pathway.The IHC result verified that the up-regulated expression proteins of Protein S100A9(S100A9),Annexin A1(Anxa1),and Clusterin(Clu)in lacrimal glands of rats in dryness group were higher than control group.●CONCLUSION:The up-regulated expression proteins of S100A9,Anxa1,and Clu may be the potential mechanisms of dry eye symptoms caused by dry environment.This study provides clues of dry environments causing eye-related diseases for further studies.展开更多
Parkinson’s disease is the most common movement disorder,affecting about 1%of the population over the age of 60 years.Parkinson’s disease is characterized clinically by resting tremor,bradykinesia,rigidity and postu...Parkinson’s disease is the most common movement disorder,affecting about 1%of the population over the age of 60 years.Parkinson’s disease is characterized clinically by resting tremor,bradykinesia,rigidity and postural instability,as a result of the progressive loss of nigrostriatal dopaminergic neurons.In addition to this neuronal cell loss,Parkinson’s disease is characterized by the accumulation of intracellular protein aggregates,Lewy bodies and Lewy neurites,composed primarily of the proteinα-synuclein.Although it was first described almost 200 years ago,there are no disease-modifying drugs to treat patients with Parkinson’s disease.In addition to conventional therapies,non-pharmacological treatment strategies are under investigation in patients and animal models of neurodegenerative disorders.Among such strategies,environmental enrichment,comprising physical exercise,cognitive stimulus,and social interactions,has been assessed in preclinical models of Parkinson’s disease.Environmental enrichment can cause structural and functional changes in the brain and promote neurogenesis and dendritic growth by modifying gene expression,enhancing the expression of neurotrophic factors and modulating neurotransmission.In this review article,we focus on the current knowledge about the molecular mechanisms underlying environmental enrichment neuroprotection in Parkinson’s disease,highlighting its influence on the dopaminergic,cholinergic,glutamatergic and GABAergic systems,as well as the involvement of neurotrophic factors.We describe experimental pre-clinical data showing how environmental enrichment can act as a modulator in a neurochemical and behavioral context in different animal models of Parkinson’s disease,highlighting the potential of environmental enrichment as an additional strategy in the management and prevention of this complex disease.展开更多
Green accounting and their impact for reducing cost as a profession is the duty to improve the internal viewpoint of any economic unit and develop information that clarify its role within their environment and their c...Green accounting and their impact for reducing cost as a profession is the duty to improve the internal viewpoint of any economic unit and develop information that clarify its role within their environment and their contribution to providing appropriate information for decision-making which leads to the optimal exploitation of resources and the preservation of the environment and averting the threat. Thus, taking into account the environmental accounts especially environmental costs would enable the accounting profession to provide more relevant information and appropriate administrative decision makers, productivity, in particular where the problem lies in the lack of such information, resulting in the adoption of sound decisions which have contributed to the deterioration of the environment rather than addressed. In total, 180 questionnaires were distributed and 155 returned. Through analysis, the study came to the most important results that there were no statistically significant differences between the arithmetic average of the possibility of measuring the environment cost of disclosure, and the study also recommends the allocation of the budget to preserve and protect the environment and the budget of social cost, the development of accounting methods in order to provide environmental information to make sound decisions to exploit these resources.展开更多
Environment is one of the significant factors to the people and our life, because it is fundamentally joined to everything we require for human beings to subsist. Many fields in the society are influenced by the envir...Environment is one of the significant factors to the people and our life, because it is fundamentally joined to everything we require for human beings to subsist. Many fields in the society are influenced by the environment. For these reasons, the Vietnamese government issued the Law on Environmental Protection Tax in 2010 to prove this essential matter. Therefore, the organizations have utilized their tools to record the related transactions into the journals for taking an interest in the nature conditions for substantial development. Based on the accounting aspects, Vietnam has no theories about the environment accounting. Hence, this article will provide some basic information and a general picture of the green accounting information system in the environmental condition. Moreover, this paper will analyze the relationship between the environment and company's output by applying the environmental management system (EMS) in the accounting system. However, this paper only provides the overall contents about the environment accounting in Vietnam and this limitation will present this problem for further articles.展开更多
This paper investigates empirically the link between the inflow of Diasporas remittances and the environment of accounting/auditing in 10 African countries. The result using Spearman's rank correlation indicates the ...This paper investigates empirically the link between the inflow of Diasporas remittances and the environment of accounting/auditing in 10 African countries. The result using Spearman's rank correlation indicates the existence of a positive relationship (correlation coefficient rs is 0.36), but the strength of the relationship is weak (significant level of 0.05). The quality of accounting and auditing as represented by their environment is a stimulus that could enhance the inflow of Diasporas remittances. The study therefore recommends that African countries should strategically and proactively refocus attention on developing accounting/auditing environment in order to attract reasonable volume of remittances.展开更多
The paper tests accounting earnings quality of the non-monetary transaction standard before and after the revision, and comes to the conclusion that the standard revision under domestic conditions which restricts the ...The paper tests accounting earnings quality of the non-monetary transaction standard before and after the revision, and comes to the conclusion that the standard revision under domestic conditions which restricts the use of fair value and does not recognize exchange revenues effectively prevents the company from managing earnings to improve earnings quality. The earnings management of the public companies has become more difficult, and earnings quality has been improved. But the earnings management of the public company does not decrease, some public companies make earnings management by other ways, The researcher provides direct evidence in explaining environment restricts have a role in accounting internationalization, explaining the difficulties of standard-making.展开更多
This study seeks to explore the impact of the Environment Management Act (EMA) (2005) on the accountability of three companies in Fiji. The study uses a multi-case study approach based on three subsidiaries of a c...This study seeks to explore the impact of the Environment Management Act (EMA) (2005) on the accountability of three companies in Fiji. The study uses a multi-case study approach based on three subsidiaries of a conglomerate. Data collection methods include semi-structured interviews with accountants, internal auditors, and environmental officers, document reviews, and content analysis of annual reports and websites of the respective companies. The findings suggest that the EMA (2005) had some effects in terms of engendering accountability on the companies studied. Further evidence suggests that while this increased accountability has led to disclosures in annual reports and websites, these disclosures are minimal at best; furthermore, they primarily address that the stakeholder group comprised government regulatory authorities. The study provides policy implications on how environmental legislations could be designed to improve the accountability of commercial entities in developing economies. The experience and issues highlighted are also useful to other developing economies who are contemplating in developing their own environmental legislations. This paper is one of the few papers that explore the impact of environmental legislations on accountability in a developing economy context.展开更多
This paper explains environmental problems from the point of ecunomy. Referring to the “System of Integrated Environmental and Economicat Accounting”(SEEA) promulgated by United Nations in 1993. the authors have s...This paper explains environmental problems from the point of ecunomy. Referring to the “System of Integrated Environmental and Economicat Accounting”(SEEA) promulgated by United Nations in 1993. the authors have setup a model of environmental and economic accounting after the discussion and modification of the concepts of prodoction, assets, and environmental costs. Taking ecological environment of Chongqing as an example, the envirunmental and economic analyses is done. The nesults of the model reflect .sustainabitity of ecologieal environment and environmental costs directly or indirectly in macro-economy.展开更多
Internal control is a hot topic at present academics and for practitioners to explore. Especially under the background of China' s rapid integration into the global economy, the rapid establishment and improvement of...Internal control is a hot topic at present academics and for practitioners to explore. Especially under the background of China' s rapid integration into the global economy, the rapid establishment and improvement of the context of the modem enterprise system, the issue is of utmost importance. The internal accounting control system is the core part of internal control, which determines the extent of establishing the entire sound internal control system, With the progress of the time, the rapid development and wide application of Internet technology has changed the survival environment and management philosophy for business. The development of network technology achieves the online office, mobile office and decentralized offices, etc. Accounting entity is no longer subject to space limitations of traditional methods, thus a large number of accounting information is transmitted tbaough the network communication lines, so that accounting activities can be extended to every node in the world, which achieves the purpose of remote processing. Under the network environment, sources of information are of diversity and multi-channel. A large number of accounting information transmitted from the network communication lines is likely to be illegally intercepted, stolen and tampered by molecules or people with ulterior motives.展开更多
Idiopathic inflammatory bowel diseases (IBD), Crohn’s disease (CD) and ulcerative colitis (UC), are multifactorial diseases that are manifested after disruption of a genetic predisposed individual and its in...Idiopathic inflammatory bowel diseases (IBD), Crohn’s disease (CD) and ulcerative colitis (UC), are multifactorial diseases that are manifested after disruption of a genetic predisposed individual and its intestinal microflora through an environmental stimulus. Urbanization and industrialization are associated with IBD. Epidemiological data, clinical observations and family/immigrants studies indicate the significance of environmental influence in the development of IBD. Some environmental factors have a different effect on the subtypes of IBD. Smoking and appendectomy is negatively associated with UC, but they are aggravating factors for CD. A westernized high fat diet, full of refined carbohydrates is strongly associated with the development of IBD, contrary to a high in fruit, vegetables and polyunsaturated fatty acid-3 diet that is protective against these diseases. High intake of nonsteroidal antiinflammatory drug and oral contraceptive pills as well as the inadequacy of vitamin D leads to an increased risk for IBD and a more malignant course of disease. Moreover, other factors such as air pollution, psychological factors, sleep disturbances and exercise influence the development and the course of IBD. Epigenetic mechanism like DNA methylation, histone modification and altered expression of miRNAS could explain the connection between genes and environmental factors in triggering the development of IBD.展开更多
Objective To develop a preliminary subjective evaluation scale for assessing the built environments of China’s Hygienic City Initiative and to evaluate its reliability and validity.Methods The initial items of the sc...Objective To develop a preliminary subjective evaluation scale for assessing the built environments of China’s Hygienic City Initiative and to evaluate its reliability and validity.Methods The initial items of the scale were determined based on a review of policy documents and consultations with experts. The final items of the scale were confirmed through individual interviews with residents combined with the discretetrend method, critical ratio method, correlation coefficient method, and factor analysis method. Then, the dimensions of the scale were determined using exploratory factor analysis(EFA). The Cronbach’s α coefficient, split-half reliability coefficient, and confirmatory factor analysis(CFA) were used to assess the reliability and validity of the scale.Results A scale containing five dimensions with 22 items was established, including urban lifestyle,governance, basic functions, environmental sanitation, and amenities. The Cronbach’s α coefficient of the scale was 0.876, and the split-half reliability coefficient was 0.796. The CFA results indicate that each inspection level was within the standard limit.Conclusion The preliminarily subjective evaluation scale for assessing the built environments of China’s Hygienic City Initiative demonstrates a high level of reliability and validity. Additional empirical studies should be carried out to further verify the value of the scale in terms of practical application.展开更多
To identify environmental risk factors associated with the development of Crohn’s disease (CD) in order to re-assess the hygiene hypothesis. METHODSA hospital-based, case-control study was carried out with CD patient...To identify environmental risk factors associated with the development of Crohn’s disease (CD) in order to re-assess the hygiene hypothesis. METHODSA hospital-based, case-control study was carried out with CD patients (n = 145) and controls (n = 163) representing a socioeconomically diverse statewide catchment area in Brazil. Controls were recruited from caregivers of patients seen in different outpatient clinics at the same hospital. A multi-item survey with 94 questions regarding family history of CD, perinatal and childhood circumstances, living conditions, tobacco use and familial socioeconomic status was carried out by interviewers. RESULTSOn the univariate analysis, predictive variables for CD included being male, under age of 40, a high education level, urban dweller, smaller family size, exposure to enteric pathogens and user of treated water (P < 0.005). On the multivariate analysis, variables significantly associated with CD were male gender (OR = 2.09), under age 40 (OR = 3.10), white (OR = 2.32), from a small family in childhood (OR = 2.34) and adulthood (OR = 3.02), absence of viral infections in childhood (OR = 2.23), exposure to enteric pathogens (OR = 2.41), having had an appendectomy (OR = 2.47) and prior or current smoker (OR = 2.83/1.12). CONCLUSIONMost variables supporting the “hygiene hypothesis” are associated with the development of CD but are not independent predictors of the diagnosis.展开更多
In this study,we examined 3-month-old female mice from the senescence-accelerated prone mouse 8 strain and age-matched homologous normal aging female mice from the senescence accelerated-resistant mouse 1 strain.Mice ...In this study,we examined 3-month-old female mice from the senescence-accelerated prone mouse 8 strain and age-matched homologous normal aging female mice from the senescence accelerated-resistant mouse 1 strain.Mice from each strain were housed in an enriched environment(including a platform,running wheels,tunnel,and some toys)or a standard environment for 3 months.The mice housed in the enriched environment exhibited shorter escape latencies and a greater percentage of time in the target quadrant in the Morris water maze test,and they exhibited reduced errors and longer latencies in step-down avoidance experiments compared with mice housed in the standard environment.Correspondently,brain-derived neurotrophic factor mRNA and protein ex- pression in the hippocampus was significantly higher in mice housed in the enriched environment compared with those housed in the standard environment,and the level of hippocampal brain-derived neurotrophic factor protein was positively correlated with the learning and memory abilities of mice from the senescence-accelerated prone mouse 8 strain.These results suggest that an enriched environment improved cognitive performance in mice form the senescence-accelerated prone mouse 8 strain by increasing brain-derived neurotrophic factor expression in the hippocampus.展开更多
Numerous studies have shown that cell replacement therapy can replenish lost cells and rebuild neural circuitry in animal models of Parkinson’s disease.Transplantation of midbrain dopaminergic progenitor cells is a p...Numerous studies have shown that cell replacement therapy can replenish lost cells and rebuild neural circuitry in animal models of Parkinson’s disease.Transplantation of midbrain dopaminergic progenitor cells is a promising treatment for Parkinson’s disease.However,transplanted cells can be injured by mechanical damage during handling and by changes in the transplantation niche.Here,we developed a one-step biomanufacturing platform that uses small-aperture gelatin microcarriers to produce beads carrying midbrain dopaminergic progenitor cells.These beads allow midbrain dopaminergic progenitor cell differentiation and cryopreservation without digestion,effectively maintaining axonal integrity in vitro.Importantly,midbrain dopaminergic progenitor cell bead grafts showed increased survival and only mild immunoreactivity in vivo compared with suspended midbrain dopaminergic progenitor cell grafts.Overall,our findings show that these midbrain dopaminergic progenitor cell beads enhance the effectiveness of neuronal cell transplantation.展开更多
Inflammatory bowel diseases(IBD)are idiopathic chronic diseases of the gastrointestinal tract well known to be associated with both genetic and environmental risk factors.Permissive genotypes may manifest into clinica...Inflammatory bowel diseases(IBD)are idiopathic chronic diseases of the gastrointestinal tract well known to be associated with both genetic and environmental risk factors.Permissive genotypes may manifest into clinical phenotypes under certain environmental influences and these may be best studied from migratory studies.Exploring differences between first and second generation migrants may further highlight the contribution of environmental factors towards the development of IBD.There are few opportunities that have been offered so far.We aim to review the available migration studies on IBD,evaluate the known environmental factors associated with IBD,and explore modern migration patterns to identify new opportunities and candidate migrant groups in IBD migration research.展开更多
Water environment is a part of ecological environment, and conservation of water environment has always been a focus of public attention in China, but water environment management in the vast countryside has been stuc...Water environment is a part of ecological environment, and conservation of water environment has always been a focus of public attention in China, but water environment management in the vast countryside has been stuck in bottleneck. Based on the fi eld investigation in Xianxia Town, Yudu County, Ganzhou City, Jiangxi Province, this paper explored the current situation of local water environment and the management diffi culties, then introduced the holistic view to integrate the linkage of government, market and society, proposed the universality of the individual case, and the new attempt centering on urban-rural integrated water environment management system with public participation mechanism, management subjects' benefit balance and coordination system, marketing operation mechanism and economic incentive mechanism as the extension.展开更多
During the past decade,generations of Precambrian mafic dykes/sills have been investigated and revealed in the North China Craton(NCC).Researchers identified more than 20 episodes of Precambrian dyke swarms,
It is of great significance to have a clear understanding of the international environment that China faces. But this is an uneasy job. Since September 11, the world situation has become so complicated that it is hard...It is of great significance to have a clear understanding of the international environment that China faces. But this is an uneasy job. Since September 11, the world situation has become so complicated that it is hard to grasp its essence even with painstaking efforts. To judge such an already complicated international environment from China’s perspective adds more difficulties, for different people usually have different views due to the different angles from which they see the situation and different methods they adopt. This, understandably, leads to hot debates within the Chinese academic circles. To provide a stage for exchange of views, at the invitation of the CIR Expert Forum, some well-known scholars and experts on international relations from Beijing gathered to hold a symposium on November 5, 2002, with the theme of "How to assess the international environment that China faces". The speeches at the symposium will be published in two installments. Following are the first half.展开更多
Alzheimer’s disease is a prominent chronic neurodegenerative condition characterized by a gradual decline in memory leading to dementia.Growing evidence suggests that Alzheimer’s disease is associated with accumulat...Alzheimer’s disease is a prominent chronic neurodegenerative condition characterized by a gradual decline in memory leading to dementia.Growing evidence suggests that Alzheimer’s disease is associated with accumulating various amyloid-βoligomers in the brain,influenced by complex genetic and environmental factors.The memory and cognitive deficits observed during the prodromal and mild cognitive impairment phases of Alzheimer’s disease are believed to primarily result from synaptic dysfunction.Throughout life,environmental factors can lead to enduring changes in gene expression and the emergence of brain disorders.These changes,known as epigenetic modifications,also play a crucial role in regulating the formation of synapses and their adaptability in response to neuronal activity.In this context,we highlight recent advances in understanding the roles played by key components of the epigenetic machinery,specifically DNA methylation,histone modification,and microRNAs,in the development of Alzheimer’s disease,synaptic function,and activity-dependent synaptic plasticity.Moreover,we explore various strategies,including enriched environments,exposure to non-invasive brain stimulation,and the use of pharmacological agents,aimed at improving synaptic function and enhancing long-term potentiation,a process integral to epigenetic mechanisms.Lastly,we deliberate on the development of effective epigenetic agents and safe therapeutic approaches for managing Alzheimer’s disease.We suggest that addressing Alzheimer’s disease may require distinct tailored epigenetic drugs targeting different disease stages or pathways rather than relying on a single drug.展开更多
Sand-dust storms are the result of the integrated influences of climate, geography, society and human factors. A theoretical framework is built to explain the coherence of population growth, agriculture change and env...Sand-dust storms are the result of the integrated influences of climate, geography, society and human factors. A theoretical framework is built to explain the coherence of population growth, agriculture change and environmental degradation. On the basis of the analysis of the causes of the sand-dust storm in terms of human factors, a discussion will be given to show that these factors are internally consistent with the theoretical framework. After that, it will look at China's Agenda 21 and try to find relevant measures to reduce such large sand-dust storms happening in Northwest China and eventually make this area develop sustainably.展开更多
基金Supported by Regional Science Foundation Project of the National Natural Science Foundation of China(No.82060827,No.82260891)The Key Discipline of Universities in the“14th Five-Year Plan”Autonomous Region-Traditional Chinese Medicine at Xinjiang Medical University.
文摘●AIM:To investigate the underlying mechanism of dry environment(autumn dryness)affecting the lacrimal glands in rats.●METHODS:Twenty Sprague-Dawley rats were randomly divided into two groups.The rats were fed in specific pathogen free environment as the control group(n=10),and the rats fed in dry environment as the dryness group(n=10).After 24d,lacrimal glands were collected from the rats.The tissues morphology was observed by hematoxylineosin(HE)staining.Tandem mass tags(TMT)quantitative proteomics analysis technology was used to screen the differential expressed proteins of lacrimal glands between the two groups,then bioinformatics analysis was performed.Further,the immunohistochemical(IHC)method was used to verify the target proteins.●RESULTS:In dryness group,the lacrimal glands lobule atrophied,the glandular cavities enlarged,the sparse nuclear distribution and scattered inflammatory infiltration between the acinus were observed.The proteomics exhibited that a total of 195 up-regulated and 236 downregulated differential expressed proteins screened from the lacrimal glands of rats.It was indicated that the biological processes(BP)of differential expressed proteins mainly included cell processes and single BP.The cellular compositions of differential expressed proteins mainly located in cells,organelles.The molecular functions of differential expressed proteins mainly included binding,catalytic activity.Moreover,the Kyoto Encyclopedia of Genes and Genomes(KEGG)pathway analysis showed that the differential expressed proteins mainly involved lysosome,complement and coagulation cascade,and ribosome pathway.The IHC result verified that the up-regulated expression proteins of Protein S100A9(S100A9),Annexin A1(Anxa1),and Clusterin(Clu)in lacrimal glands of rats in dryness group were higher than control group.●CONCLUSION:The up-regulated expression proteins of S100A9,Anxa1,and Clu may be the potential mechanisms of dry eye symptoms caused by dry environment.This study provides clues of dry environments causing eye-related diseases for further studies.
文摘Parkinson’s disease is the most common movement disorder,affecting about 1%of the population over the age of 60 years.Parkinson’s disease is characterized clinically by resting tremor,bradykinesia,rigidity and postural instability,as a result of the progressive loss of nigrostriatal dopaminergic neurons.In addition to this neuronal cell loss,Parkinson’s disease is characterized by the accumulation of intracellular protein aggregates,Lewy bodies and Lewy neurites,composed primarily of the proteinα-synuclein.Although it was first described almost 200 years ago,there are no disease-modifying drugs to treat patients with Parkinson’s disease.In addition to conventional therapies,non-pharmacological treatment strategies are under investigation in patients and animal models of neurodegenerative disorders.Among such strategies,environmental enrichment,comprising physical exercise,cognitive stimulus,and social interactions,has been assessed in preclinical models of Parkinson’s disease.Environmental enrichment can cause structural and functional changes in the brain and promote neurogenesis and dendritic growth by modifying gene expression,enhancing the expression of neurotrophic factors and modulating neurotransmission.In this review article,we focus on the current knowledge about the molecular mechanisms underlying environmental enrichment neuroprotection in Parkinson’s disease,highlighting its influence on the dopaminergic,cholinergic,glutamatergic and GABAergic systems,as well as the involvement of neurotrophic factors.We describe experimental pre-clinical data showing how environmental enrichment can act as a modulator in a neurochemical and behavioral context in different animal models of Parkinson’s disease,highlighting the potential of environmental enrichment as an additional strategy in the management and prevention of this complex disease.
文摘Green accounting and their impact for reducing cost as a profession is the duty to improve the internal viewpoint of any economic unit and develop information that clarify its role within their environment and their contribution to providing appropriate information for decision-making which leads to the optimal exploitation of resources and the preservation of the environment and averting the threat. Thus, taking into account the environmental accounts especially environmental costs would enable the accounting profession to provide more relevant information and appropriate administrative decision makers, productivity, in particular where the problem lies in the lack of such information, resulting in the adoption of sound decisions which have contributed to the deterioration of the environment rather than addressed. In total, 180 questionnaires were distributed and 155 returned. Through analysis, the study came to the most important results that there were no statistically significant differences between the arithmetic average of the possibility of measuring the environment cost of disclosure, and the study also recommends the allocation of the budget to preserve and protect the environment and the budget of social cost, the development of accounting methods in order to provide environmental information to make sound decisions to exploit these resources.
文摘Environment is one of the significant factors to the people and our life, because it is fundamentally joined to everything we require for human beings to subsist. Many fields in the society are influenced by the environment. For these reasons, the Vietnamese government issued the Law on Environmental Protection Tax in 2010 to prove this essential matter. Therefore, the organizations have utilized their tools to record the related transactions into the journals for taking an interest in the nature conditions for substantial development. Based on the accounting aspects, Vietnam has no theories about the environment accounting. Hence, this article will provide some basic information and a general picture of the green accounting information system in the environmental condition. Moreover, this paper will analyze the relationship between the environment and company's output by applying the environmental management system (EMS) in the accounting system. However, this paper only provides the overall contents about the environment accounting in Vietnam and this limitation will present this problem for further articles.
文摘This paper investigates empirically the link between the inflow of Diasporas remittances and the environment of accounting/auditing in 10 African countries. The result using Spearman's rank correlation indicates the existence of a positive relationship (correlation coefficient rs is 0.36), but the strength of the relationship is weak (significant level of 0.05). The quality of accounting and auditing as represented by their environment is a stimulus that could enhance the inflow of Diasporas remittances. The study therefore recommends that African countries should strategically and proactively refocus attention on developing accounting/auditing environment in order to attract reasonable volume of remittances.
文摘The paper tests accounting earnings quality of the non-monetary transaction standard before and after the revision, and comes to the conclusion that the standard revision under domestic conditions which restricts the use of fair value and does not recognize exchange revenues effectively prevents the company from managing earnings to improve earnings quality. The earnings management of the public companies has become more difficult, and earnings quality has been improved. But the earnings management of the public company does not decrease, some public companies make earnings management by other ways, The researcher provides direct evidence in explaining environment restricts have a role in accounting internationalization, explaining the difficulties of standard-making.
文摘This study seeks to explore the impact of the Environment Management Act (EMA) (2005) on the accountability of three companies in Fiji. The study uses a multi-case study approach based on three subsidiaries of a conglomerate. Data collection methods include semi-structured interviews with accountants, internal auditors, and environmental officers, document reviews, and content analysis of annual reports and websites of the respective companies. The findings suggest that the EMA (2005) had some effects in terms of engendering accountability on the companies studied. Further evidence suggests that while this increased accountability has led to disclosures in annual reports and websites, these disclosures are minimal at best; furthermore, they primarily address that the stakeholder group comprised government regulatory authorities. The study provides policy implications on how environmental legislations could be designed to improve the accountability of commercial entities in developing economies. The experience and issues highlighted are also useful to other developing economies who are contemplating in developing their own environmental legislations. This paper is one of the few papers that explore the impact of environmental legislations on accountability in a developing economy context.
基金Supported by the Defense Pre-Research Project of the "Tenth Five-Year-Plan" of China (No. 41315040106).
文摘This paper explains environmental problems from the point of ecunomy. Referring to the “System of Integrated Environmental and Economicat Accounting”(SEEA) promulgated by United Nations in 1993. the authors have setup a model of environmental and economic accounting after the discussion and modification of the concepts of prodoction, assets, and environmental costs. Taking ecological environment of Chongqing as an example, the envirunmental and economic analyses is done. The nesults of the model reflect .sustainabitity of ecologieal environment and environmental costs directly or indirectly in macro-economy.
文摘Internal control is a hot topic at present academics and for practitioners to explore. Especially under the background of China' s rapid integration into the global economy, the rapid establishment and improvement of the context of the modem enterprise system, the issue is of utmost importance. The internal accounting control system is the core part of internal control, which determines the extent of establishing the entire sound internal control system, With the progress of the time, the rapid development and wide application of Internet technology has changed the survival environment and management philosophy for business. The development of network technology achieves the online office, mobile office and decentralized offices, etc. Accounting entity is no longer subject to space limitations of traditional methods, thus a large number of accounting information is transmitted tbaough the network communication lines, so that accounting activities can be extended to every node in the world, which achieves the purpose of remote processing. Under the network environment, sources of information are of diversity and multi-channel. A large number of accounting information transmitted from the network communication lines is likely to be illegally intercepted, stolen and tampered by molecules or people with ulterior motives.
基金Supported by The Hellenic State Scholarships Foundation to Legaki E
文摘Idiopathic inflammatory bowel diseases (IBD), Crohn’s disease (CD) and ulcerative colitis (UC), are multifactorial diseases that are manifested after disruption of a genetic predisposed individual and its intestinal microflora through an environmental stimulus. Urbanization and industrialization are associated with IBD. Epidemiological data, clinical observations and family/immigrants studies indicate the significance of environmental influence in the development of IBD. Some environmental factors have a different effect on the subtypes of IBD. Smoking and appendectomy is negatively associated with UC, but they are aggravating factors for CD. A westernized high fat diet, full of refined carbohydrates is strongly associated with the development of IBD, contrary to a high in fruit, vegetables and polyunsaturated fatty acid-3 diet that is protective against these diseases. High intake of nonsteroidal antiinflammatory drug and oral contraceptive pills as well as the inadequacy of vitamin D leads to an increased risk for IBD and a more malignant course of disease. Moreover, other factors such as air pollution, psychological factors, sleep disturbances and exercise influence the development and the course of IBD. Epigenetic mechanism like DNA methylation, histone modification and altered expression of miRNAS could explain the connection between genes and environmental factors in triggering the development of IBD.
基金supported by Operation Project of Public Health Emergency Response Mechanism of Chinese Center for Disease Control and Prevention [131031001000150001]FIDELIS-Hubei Program [No. 2004-fid-4-034]。
文摘Objective To develop a preliminary subjective evaluation scale for assessing the built environments of China’s Hygienic City Initiative and to evaluate its reliability and validity.Methods The initial items of the scale were determined based on a review of policy documents and consultations with experts. The final items of the scale were confirmed through individual interviews with residents combined with the discretetrend method, critical ratio method, correlation coefficient method, and factor analysis method. Then, the dimensions of the scale were determined using exploratory factor analysis(EFA). The Cronbach’s α coefficient, split-half reliability coefficient, and confirmatory factor analysis(CFA) were used to assess the reliability and validity of the scale.Results A scale containing five dimensions with 22 items was established, including urban lifestyle,governance, basic functions, environmental sanitation, and amenities. The Cronbach’s α coefficient of the scale was 0.876, and the split-half reliability coefficient was 0.796. The CFA results indicate that each inspection level was within the standard limit.Conclusion The preliminarily subjective evaluation scale for assessing the built environments of China’s Hygienic City Initiative demonstrates a high level of reliability and validity. Additional empirical studies should be carried out to further verify the value of the scale in terms of practical application.
文摘To identify environmental risk factors associated with the development of Crohn’s disease (CD) in order to re-assess the hygiene hypothesis. METHODSA hospital-based, case-control study was carried out with CD patients (n = 145) and controls (n = 163) representing a socioeconomically diverse statewide catchment area in Brazil. Controls were recruited from caregivers of patients seen in different outpatient clinics at the same hospital. A multi-item survey with 94 questions regarding family history of CD, perinatal and childhood circumstances, living conditions, tobacco use and familial socioeconomic status was carried out by interviewers. RESULTSOn the univariate analysis, predictive variables for CD included being male, under age of 40, a high education level, urban dweller, smaller family size, exposure to enteric pathogens and user of treated water (P < 0.005). On the multivariate analysis, variables significantly associated with CD were male gender (OR = 2.09), under age 40 (OR = 3.10), white (OR = 2.32), from a small family in childhood (OR = 2.34) and adulthood (OR = 3.02), absence of viral infections in childhood (OR = 2.23), exposure to enteric pathogens (OR = 2.41), having had an appendectomy (OR = 2.47) and prior or current smoker (OR = 2.83/1.12). CONCLUSIONMost variables supporting the “hygiene hypothesis” are associated with the development of CD but are not independent predictors of the diagnosis.
基金supported by the Program of Health Department of Hebei Province,No.20090338the Natural Science Foundation of Hebei Province,No.C2009001242Funding Project for Introduced Abroad Study Personnel of Hebei Province
文摘In this study,we examined 3-month-old female mice from the senescence-accelerated prone mouse 8 strain and age-matched homologous normal aging female mice from the senescence accelerated-resistant mouse 1 strain.Mice from each strain were housed in an enriched environment(including a platform,running wheels,tunnel,and some toys)or a standard environment for 3 months.The mice housed in the enriched environment exhibited shorter escape latencies and a greater percentage of time in the target quadrant in the Morris water maze test,and they exhibited reduced errors and longer latencies in step-down avoidance experiments compared with mice housed in the standard environment.Correspondently,brain-derived neurotrophic factor mRNA and protein ex- pression in the hippocampus was significantly higher in mice housed in the enriched environment compared with those housed in the standard environment,and the level of hippocampal brain-derived neurotrophic factor protein was positively correlated with the learning and memory abilities of mice from the senescence-accelerated prone mouse 8 strain.These results suggest that an enriched environment improved cognitive performance in mice form the senescence-accelerated prone mouse 8 strain by increasing brain-derived neurotrophic factor expression in the hippocampus.
基金supported by the National Key Research and Development Program of China,Nos.2017YFE0122900(to BH),2019YFA0110800(to WL),2019YFA0903802(to YW),2021YFA1101604(to LW),2018YFA0108502(to LF),and 2020YFA0804003(to JW)the National Natural Science Foundation of China,Nos.31621004(to WL,BH)and 31970821(to YW)+1 种基金CAS Project for Young Scientists in Basic Research,No.YSBR-041(to YW)Joint Funds of the National Natural Science Foundation of China,No.U21A20396(to BH)。
文摘Numerous studies have shown that cell replacement therapy can replenish lost cells and rebuild neural circuitry in animal models of Parkinson’s disease.Transplantation of midbrain dopaminergic progenitor cells is a promising treatment for Parkinson’s disease.However,transplanted cells can be injured by mechanical damage during handling and by changes in the transplantation niche.Here,we developed a one-step biomanufacturing platform that uses small-aperture gelatin microcarriers to produce beads carrying midbrain dopaminergic progenitor cells.These beads allow midbrain dopaminergic progenitor cell differentiation and cryopreservation without digestion,effectively maintaining axonal integrity in vitro.Importantly,midbrain dopaminergic progenitor cell bead grafts showed increased survival and only mild immunoreactivity in vivo compared with suspended midbrain dopaminergic progenitor cell grafts.Overall,our findings show that these midbrain dopaminergic progenitor cell beads enhance the effectiveness of neuronal cell transplantation.
基金Supported by A Career Development Fellowship of the National Health and Medical Research Council of Australia to Leong RW
文摘Inflammatory bowel diseases(IBD)are idiopathic chronic diseases of the gastrointestinal tract well known to be associated with both genetic and environmental risk factors.Permissive genotypes may manifest into clinical phenotypes under certain environmental influences and these may be best studied from migratory studies.Exploring differences between first and second generation migrants may further highlight the contribution of environmental factors towards the development of IBD.There are few opportunities that have been offered so far.We aim to review the available migration studies on IBD,evaluate the known environmental factors associated with IBD,and explore modern migration patterns to identify new opportunities and candidate migrant groups in IBD migration research.
文摘Water environment is a part of ecological environment, and conservation of water environment has always been a focus of public attention in China, but water environment management in the vast countryside has been stuck in bottleneck. Based on the fi eld investigation in Xianxia Town, Yudu County, Ganzhou City, Jiangxi Province, this paper explored the current situation of local water environment and the management diffi culties, then introduced the holistic view to integrate the linkage of government, market and society, proposed the universality of the individual case, and the new attempt centering on urban-rural integrated water environment management system with public participation mechanism, management subjects' benefit balance and coordination system, marketing operation mechanism and economic incentive mechanism as the extension.
基金supported by the Major State Basic Research Development Program of China (973 Program No: 2012CB416601)+1 种基金the National Natural Science Foundation of China (No: 41322018) projectsthe National High-Level Talents Special Support Plan
文摘During the past decade,generations of Precambrian mafic dykes/sills have been investigated and revealed in the North China Craton(NCC).Researchers identified more than 20 episodes of Precambrian dyke swarms,
文摘It is of great significance to have a clear understanding of the international environment that China faces. But this is an uneasy job. Since September 11, the world situation has become so complicated that it is hard to grasp its essence even with painstaking efforts. To judge such an already complicated international environment from China’s perspective adds more difficulties, for different people usually have different views due to the different angles from which they see the situation and different methods they adopt. This, understandably, leads to hot debates within the Chinese academic circles. To provide a stage for exchange of views, at the invitation of the CIR Expert Forum, some well-known scholars and experts on international relations from Beijing gathered to hold a symposium on November 5, 2002, with the theme of "How to assess the international environment that China faces". The speeches at the symposium will be published in two installments. Following are the first half.
基金supported by a grant from the Massachusetts Alzheimer’s Disease Research Center(5P50 AG 005134)(to SL).
文摘Alzheimer’s disease is a prominent chronic neurodegenerative condition characterized by a gradual decline in memory leading to dementia.Growing evidence suggests that Alzheimer’s disease is associated with accumulating various amyloid-βoligomers in the brain,influenced by complex genetic and environmental factors.The memory and cognitive deficits observed during the prodromal and mild cognitive impairment phases of Alzheimer’s disease are believed to primarily result from synaptic dysfunction.Throughout life,environmental factors can lead to enduring changes in gene expression and the emergence of brain disorders.These changes,known as epigenetic modifications,also play a crucial role in regulating the formation of synapses and their adaptability in response to neuronal activity.In this context,we highlight recent advances in understanding the roles played by key components of the epigenetic machinery,specifically DNA methylation,histone modification,and microRNAs,in the development of Alzheimer’s disease,synaptic function,and activity-dependent synaptic plasticity.Moreover,we explore various strategies,including enriched environments,exposure to non-invasive brain stimulation,and the use of pharmacological agents,aimed at improving synaptic function and enhancing long-term potentiation,a process integral to epigenetic mechanisms.Lastly,we deliberate on the development of effective epigenetic agents and safe therapeutic approaches for managing Alzheimer’s disease.We suggest that addressing Alzheimer’s disease may require distinct tailored epigenetic drugs targeting different disease stages or pathways rather than relying on a single drug.
文摘Sand-dust storms are the result of the integrated influences of climate, geography, society and human factors. A theoretical framework is built to explain the coherence of population growth, agriculture change and environmental degradation. On the basis of the analysis of the causes of the sand-dust storm in terms of human factors, a discussion will be given to show that these factors are internally consistent with the theoretical framework. After that, it will look at China's Agenda 21 and try to find relevant measures to reduce such large sand-dust storms happening in Northwest China and eventually make this area develop sustainably.