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房地产企业粉饰负债测度及其对公司经营的影响

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金融发展研究 2024年第4期 32-43页

作者：巴曙松黄沁张兢北京大学汇丰金融研究院广东深圳518055 重庆大学经济与工商管理学院重庆401120 西南政法大学商学院重庆401120

在“房住不炒”“三道红线”等调控政策背景之下,房地产企业可能产生“粉饰负债”等机会主义行为,严重损害企业财务信息披露质量,进而干扰市场决策并削弱政策效果。因此,本文以2011—2022年中国沪深A股房地产上市企业为样本,测度房地产... 详细信息

在“房住不炒”“三道红线”等调控政策背景之下,房地产企业可能产生“粉饰负债”等机会主义行为,严重损害企业财务信息披露质量,进而干扰市场决策并削弱政策效果。因此,本文以2011—2022年中国沪深A股房地产上市企业为样本,测度房地产企业粉饰负债规模,并实证检验房地产企业粉饰负债对公司经营的影响。研究发现:中国房地产企业存在粉饰负债的机会主义行为;房地产企业粉饰负债,可以在短期内避免债务违约,在长期却使得投资效率降低和现金流约束加强,其本质是用短期利益去置换长期利益;国有产权能够发挥治理作用,在一定程度上缓解以上负向影响,而董事长性别与学历在短期内会有较弱的促进作用。

关键词：粉饰负债房地产企业过度负债金融监管

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影视人类学视野下《亚鲁王》的观看之道——基于《王的祭奠》的制作与阐述

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贵州民族大学学报（哲学社会科学版） 2024年第4期 82-97页

作者：巴胜超昆明理工大学艺术与传媒学院云南昆明650500

民族志影像制作过程中拍摄者与被拍摄者“相遇”的情景事实,是影视人类学学术生产中亟待反思的新论题。以亚鲁王文化展演为拍摄主题的民族志影片《王的祭奠》,通过“砍马仪式”的观看深描,向观众展示了一种基于摄影机、学者、导游在场... 详细信息

民族志影像制作过程中拍摄者与被拍摄者“相遇”的情景事实,是影视人类学学术生产中亟待反思的新论题。以亚鲁王文化展演为拍摄主题的民族志影片《王的祭奠》,通过“砍马仪式”的观看深描,向观众展示了一种基于摄影机、学者、导游在场的与村民、文化持有者之间互视交流的过程。从仪式拍摄的角度,仪式之外的意外事件是《王的祭奠》的叙事重点;从民俗记录的角度,民俗之外的人与人之间的“交流的无奈”是本片的偏向;从拍摄视角,主观的个人参与“相遇”视角是影片制作者的主动选择。基于民族志影片《王的祭奠》的制作缘起、制作过程和交流反馈的整体性视野,分析了英雄史诗《亚鲁王》复兴式的文化展演引发的对“亚鲁王文化”的观看与被观看、拍摄与被拍摄、让看与不让看的情景事实,呈现出影像互视的观看之道。

关键词：《亚鲁王》砍马仪式影像互视

Management of penetrating Cranioencephalic Trauma caused by Sharp Metal Objects—Therapeutic and Evolutionary Aspects: 12 cases at the Renaissance University Hospital in N’Djamena

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Open Journal of Modern Neurosurgery 2024年第2期14卷 170-178页

作者： Goumantar Félicien Toudjingar li-Iyane Olivier Ouambi Yannick canton Kessely Donal Djasdé Mahouli Fata Vounki Momar Codé ba Neurosurgery Unit of Center Hospitalier Universitaire la Renaissance N&#8217Djamena Chad Neurosurgery Unit of CHU la Ré f&#233rence Nationale N&#8217Djamena Chad Neurosurgery Department of Centre Hospitalier National Universitaire de Fann Dakar Senegal

Introduction: Cranioencephalic trauma caused by bladed weapons is rare, and that caused by sharp objects is exceptional. The aim of our study was to describe the clinical, therapeutic and evolutionary aspects. Materials and method: This was a descriptive and analytical study over a 48-month period at CHU la Renaissance from january 1, 2018 to December 31, 2021, concerning patients admitted for penetrating cranioencephalic trauma by pointed object. Results: Twelve cases, all male, of penetrating cranioencephalic sharp-force trauma were identified. The mean age was 34 ± 7 years, with extremes of 11 and 60 years. Farmers and herders accounted for 31% and 25% of cases respectively. The average admission time was 47 hours. Brawls were the circumstances of occurrence in 81.2% of cases. Knives (33%), arrows (25%) and iron bars (16.6%) were the objects used. Altered consciousness was present in 43.8% of cases, and focal deficit in 50%. Scannographic lesions were fracture and/or embarrhment (12 cases), intra-parenchymal haematomas (6 cases) and presence of object in place (4 cases). Surgery was performed in 11 patients. postoperative outcome was favorable in 9 patients. After 12 months, 2 patients were declared unfit. Conclusion: penetrating head injuries caused by sharp objects are common in Chad. Urgent surgery can prevent disabling after-effects.

关键词： penetrating Trauma Skull Encephalon Sharp Object Surgery patient Outcome

中老年人血液常见氨基酸水平与轻度脑白质疏松症的相关性

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首都医科大学学报 2024年第1期45卷 163-168页

作者：邢怡文巴晓红锦州医科大学附属第一医院神经内科辽宁锦州121000

目的探讨中老年人血液常见氨基酸水平与早期轻度脑白质疏松症(leukoaraiosis,lA)的关系及其对轻度lA的筛查诊断价值。方法本研究纳入2020年8月至2021年11月因头晕或头痛等主诉于锦州医科大学附属第一医院神经内科住院的患者,根据头颅磁... 详细信息

目的探讨中老年人血液常见氨基酸水平与早期轻度脑白质疏松症(leukoaraiosis,lA)的关系及其对轻度lA的筛查诊断价值。方法本研究纳入2020年8月至2021年11月因头晕或头痛等主诉于锦州医科大学附属第一医院神经内科住院的患者,根据头颅磁共振检查结果入组21例非lA患者和31例轻度lA患者,使用串联质谱法采集患者23种血液氨基酸代谢物水平,比较两组患者血液氨基酸水平差异,使用logistic回归分析模型和受试者工作特征(receiver operating characteristic,ROC)曲线研究轻度lA的独立危险因素以及血液氨基酸水平对轻度lA的筛查诊断价值。结果年龄、冠状动脉粥样硬化性心脏病史、酪氨酸和缬氨酸水平在两组间差异具有统计学意义(plogistic回归显示,年龄(OR=1.232,95%CI:1.068~1.420)和缬氨酸水平(OR=1.059,95%CI:1.009~1.111)是轻度lA的独立危险因素,年龄增长和缬氨酸水平升高,发生轻度lA的风险增加。ROC曲线分析结果表明,年龄和缬氨酸筛查轻度lA的最佳截断值分别是58.5岁和96.305μmol/l,ROC曲线下面积分别为0.710(95%CI:0.565~0.856,pplA具有相关性,年龄增长和缬氨酸水平升高是轻度lA的独立危险因素,两者在筛查轻度lA方面具有一定的临床价值。

关键词：脑白质疏松症氨基酸缬氨酸

人口较少民族聚居区保持型双语教育兴起的归因分析——以裕固族聚居区为例

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凯里学院学报 2024年第2期42卷 55-63页

作者：巴战龙北京师范大学社会学院北京100875

中国少数民族地区双语教育类型大致可分为过渡型双语教育和保持型双语教育两种,近年来在人口较少民族聚居区兴起的双语教育属于保持型双语教育。通过运用教育人类学持续观察法对裕固族聚居区的保持型双语教育的兴起进行归因分析,发现教... 详细信息

中国少数民族地区双语教育类型大致可分为过渡型双语教育和保持型双语教育两种,近年来在人口较少民族聚居区兴起的双语教育属于保持型双语教育。通过运用教育人类学持续观察法对裕固族聚居区的保持型双语教育的兴起进行归因分析,发现教育系统外部主要原因有本族语言及传统文化趋于濒危和族群性的焦虑加剧,以及可供社会行动者选择的实践策略空间在相关政策叠加实施的背景中生成和拓展;教育系统内部的主要原因有校本课程开发的蓬勃兴起和民族文化精英的强力推动。从当下中国的经验事实和情境分析来看,“完善差别化的区域政策”可以作为新时代少数民族地区双语教育政策的基本定位和主导逻辑。

关键词：人口较少民族裕固族双语教育教育人类学

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Management of Acute Bowel Obstruction in Adults in Ziguinchor Hospital Establishments: About 163 cases Followed Up

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Surgical Science 2024年第4期15卷 207-218页

作者： Omar Sow Cheikh H. badji Mouhamed Dieng Reymond Seydi Aissata Diallo Cheikh Diouf papa A. ba Boubacar Fall Department of General Surgery Peace Hospital Assane Seck University of Ziguinchor Ziguinchor Senegal Department of General Surgery Central Regional Hospital of Ziguinchor Assane Seck University of Ziguinchor Ziguinchor Senegal Department of General Surgery University of Iba Der Thiam Thies Senegal

Acute intestinal obstruction represents a very frequent admission to surgical emergencies. The aim of our study was to make a descriptive analysis of the management of acute intestinal obstructions at the level of hospital establishments in Ziguinchor. Materials and Methods: This was a retrospective, descriptive, multicenter study from the period of january 1, 2017 to December 31, 2021. patients over 15 years of age admitted for occlusive syndrome in the two surgical departments of the Ziguinchor regional hospitals were included in the study. Epidemiological, diagnostic, therapeutic and evolutionary data were studied. Results: Acute intestinal occlusions accounted for 8.3% of admissions. A total of 163 patients were enrolled, 61.9% were men, sex ratio of 1.6. The mean age was 48.7 years. The average consultation time was 74.8 hours (3.12 days). The total occlusive syndrome was in 48.5% of the cases. Abdominal pain was present in 87.1%, vomiting in 74.2%, cessation of matter and gas in 60.7% and meteorism in 36.2%. Biological lab tests reported hyperleukocytosis in 28.1% of the cases. Abdominal CT scans were performed in 71.2%, confirming the diagnosis in 90.5% and determining the etiology in 93.1%. The zone of the obstruction in the small bowel was 62.7%, and in the colon in 37.3%. Functional occlusions accounted for 22.7% of cases and mechanical for 77.3%, including 120 cases of strangulation occlusion (95.2%) and 6 cases of obstruction. Etiologies were dominated by adhesions and/or fibrous bands (61.2%). Medical treatment resolved the occlusive syndrome in 9.2% of cases, instrumental treatment in 17.1% and surgical treatment in 77.3%. Adhesiolysis/section of fibrous bands (55.7%), detorsion (14.3%) and resection anastomosis (11.9%) were the most common surgical procedures. Overall morbidity was 11.6%, dominated by surgical site infection (7.14%). The mean resumption of intestinal transit was 2.7 days, and the mean hospital stay was 7.9 days. Overall mortality was

关键词： Intestinal Obstruction Emergency Surgery Ziguinchor

Contribution of High Sensible C-Reactive protein (hsCRp) in the Assessment of the Risk of Onset of Type 2 Diabetes and Its cardiovascular Complications

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Journal of Diabetes Mellitus 2024年第2期14卷 95-107页

作者： Maïmouna Touré léopold Ngor Sène Jean pierre Diagne Demba Diédhiou Souleymane Thiam Abdou Khadir Sow Mor Diaw Aïssatou Seck Salimata Diagne Houndjo Abdoulaye ba Abdoulaye Samb Fatou Diallo-Agne Modou Oumy Kane laboratoire de physiologie et d’ Explorations Fonctionnelles Physiologiques Facult&#233 de M&#233decine de Pharmacie et d&#8217OdontoStomatologie (FMPOS) Universit&#233 Cheikh Anta Diop (UCAD) Dakar S&#233n&#233gal IRl3189 &#8220Environnement Sant&#233 Soci&#233t&#233&#8221 CNRS CNRST Bamako-UCAD Facult&#233 de M&#233decine de Pharmacie et d&#8217OdontoStomatologie (FMPOS) Universit&#233 Cheikh Anta Diop (UCAD) Dakar S&#233n&#233gal laboratoire privé de Biologie General Kaolack S&#233n&#233gal Centre Hospitalier Universitaire (CHU) Abasse Ndao Universit&#233 Cheikh Anta Diop (UCAD) Dakar S&#233n&#233gal laboratoire de Biochimie et de Biologie molé culaire Facult&#233 de M&#233decine de Pharmacie et d&#8217OdontoStomatologie (FMPOS) Universit&#233 Cheikh Anta Diop (UCAD) Dakar S&#233n&#233gal laboratoire de physiologie pharmaceutique Facult&#233 de M&#233decine de Pharmacie et d'OdontoStomatologie (FMPOS) Universit&#233 Cheikh Anta Diop (UCAD) Dakar S&#233n&#233gal

background: Type 2 diabetes is a metabolic disease characterized by chronic hyperglycemia. The latter plays an essential role in inflammation by stimulating the production of pro-inflammatory cytokines or by increasing their secretion by an oxidative mechanism. These cytokines control the hepatic synthesis of an inflammatory protein called C-Reactive protein (CRp). High or average values of CRp would have a predictive value of cardiovascular diseases and type 2 diabetes. The relationship between low CRp values and the risk of developing type 2 diabetes and its cardiovascular complications is not sufficiently studied. The hsCRp could serve as a predictive biomarker of risk of onset, follow-up and prognosis for type 2 diabetes and its cardiovascular complications. To answer this problem, we conducted this study, the aim of which was to study the predictive role of hsCRp in the risk of occurrence of type 2 diabetes and its cardiovascular complications. Materials and Methods: This is a prospective and cross-sectional case-control study involving 200 participants including 100 control women and 100 women with type 2 diabetes (mean age was respectively 49.89 years ± 8.26 & 51.92 years ± 7.18;p = 0.066). The interviews were conducted on the basis of a questionnaire. physical examination collected biometric data and cardiovascular constants. The biochemical parameters such as hsCRp were analyzed by an automated Abbott device. Results: We noted that hsCRp was significantly higher in type 2 diabetic subjects compared to control subjects (p (rho = 0.40, p systolic blood pressure (rho = 0.30, p = 0.003), diastolic blood pressure (rho = 0.28, p = 0.006), total body fat (rho = 0.48, p Conclusion: hsCRp has a prognostic value in the evaluation of cardiovascular risk. It seems to play an important role in the pathogenesis of type 2 diabetes mellitus and its cardiovascular complications. It could thus be considered as a biomarker for the screening, monitoring and prognosis of type 2

关键词： hsCRp Biomarker Inflammation Type 2 Diabetes

phenotypic Detection of Enterobacterales Strains Susceptible of producing OXA-48 carbapenemase

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Advances in Microbiology 2024年第2期14卷 115-121页

作者： Abdoulaye Seck Abdou Diop babacar Ndiaye Assane Dieng Awa ba Amadou Diop Chantal Mahou Douala-Djemba Thierno Abdoulaye Diallo Cheikh Anta Diop University of Dakar Dakar Senegal Medical Biology laboratory Pasteur Institute of Dakar Dakar Senegal

background: Nowadays, emergence of carbapenemase-producing Enterobacterales (CpE) throughout the world has become a public health problem, especially in countries with limited resources. In recent years, CpE of type OXA-48 (Ambler class D) have been identified in Dakar. The aim of this study was to evaluate the phenotypic detection of OXA-48 CpE using a temocillin disc (30 μg). Methodology: A retrospective study was carried out at Medical Biology laboratory of pasteur Institute in Dakar on Ertapenem-Resistant Enterobacterales (ERE) strains isolated from 2015 to 2017. These strains were then tested with a 30 μg temocillin disc. Any strain resistant to temocillin (inhibition diameter Results: Forty-one ERE isolated during the study period were tested, of which 34 (82.9%) were OXA-48 based on phenotypic detection using temocillin disc and confirmed by pCR (100%). OXA-48 CpE strains detected were composed of Klebsiella pneumoniae (n = 14;41.2%), Enterobacter cloacae (n = 8;23.5%), Escherichia coli (n = 7, 20.5%), Citrobacter freundii (n = 3;8.8%), Cronobacter sakazakii (n = 1;3%) and Morganella morganii (n = 1;3%). Conclusion: Temocillin resistance has a good positive predictive value for detecting OXA-48 CpE by phenotypic method, confirmed by pCR. Temocillin is therefore a good marker for detection of OXA-48 CpE except Hafnia alvei.

关键词： Ertapenem Temocillin phenotypic Detection carbapenemase-producing Enterobacterales OXA-48

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自然口语中“确实”的话语功能和人际功能

世界华文教学 2024年第1期 241-259页

作者：巴丹苏州城市学院

本文运用话语分析理论,从话语功能和人际功能两个方面研究副词“确实”。口语中“确实”具有延续话题、应答标记、话题前景化以及拟对话等话语功能。“确实”的人际功能有:礼貌原则的具体体现、话语指向的精确定位、话轮持有权的实现。... 详细信息

本文运用话语分析理论,从话语功能和人际功能两个方面研究副词“确实”。口语中“确实”具有延续话题、应答标记、话题前景化以及拟对话等话语功能。“确实”的人际功能有:礼貌原则的具体体现、话语指向的精确定位、话轮持有权的实现。“确实”从说话人的立场出发,传递出说话人主观肯定的态度。具有保全会话人面子,尽量达成言谈双方共识,从而在友好、和谐的交谈氛围中实现交际语用目的的功能。

关键词：副词确实口语衔接