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文化、道德、行为等与会计行业相关的事项

新理财（公司理财） 2024年第1期 76-78页

作者： richard Crump 不详

当我们作出正确决策时,要从各个角度去考虑,并非所有事情都像合规处理一样有明确的界限。道德分析,金融道德学副教授、Tezos基金会首席财务官和瑞银集团首席运营官埃尔科·菲奥莱(Ecelco Fiole)认为,金融从业人员面临的一个问题是,他们... 详细信息

当我们作出正确决策时,要从各个角度去考虑,并非所有事情都像合规处理一样有明确的界限。道德分析,金融道德学副教授、Tezos基金会首席财务官和瑞银集团首席运营官埃尔科·菲奥莱(Ecelco Fiole)认为,金融从业人员面临的一个问题是,他们接受的道德决策培训非常有限,面对道德困境时,只能运用个人的道德观念来进行评判,不能客观、公平地分析与判断。

关键词：金融从业人员会计行业道德决策道德分析道德困境道德观念首席运营官正确决策

Determination of 14 Organophosphorus Pesticide Residues in Mutton by Gel Permeation Chromatography-Gas Chromatography-Mass Spectrometry(GPC-GC-MS)

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Agricultural Biotechnology 2024年第3期13卷 28-30,33页

作者： Junpeng ZHAO richard Avoi Azman Bin Atil@Azmi Jiao CHEN Ling YUN Tangshan Food and Drug Comprehensive Inspection and Testing Center Tangshan 063000China Hebei Agricultural Products Quality and Safety Testing Technology Innovation Center Tangshan 063000China Tangshan Institute of Industrial Technology for Functional Agricultural Products Tangshan 063000China Universiti Malaysia Sabah Faculty of Medicine and Health SciencesMalaysia Guizhou Forerunner College Guiyang 550000China Tangshan Center for Disease Prevention and Control Tangshan 063000China

[Objectives]This study was conducted to purify mutton samples by gel permeation chromatography(GPC).[Methods]Fourteen organophosphorus pesticide residues in samples were qualitatively and quantitatively analyzed by gas chromatography-mass spectrometry(GC-MS)in selective ion scanning mode(SIM).[Results]The organophosphorus pesticide standard solutions showed good linearity in the mass concentration range of 0.1-10.0μg/ml with correlation coefficients(r)not lower than 0.999,and the detection limits(S=3 N)ranged from 0.01 to 0.05 mg/*** average recovery values were in the range of 80.2%-99.7%,with relative standard deviations(RSDs,n=3)in the range of 1.8%-6.3%,at the addition levels of 0.5,1.0 and 2.0 mg/kg.[Conclusions]The method is simple,sensitive and accurate,and can be used for the determination of organophosphorus pesticide residues in mutton.

关键词： Mutton Gas chromatography-mass spectrometry Gel permeation chromatography Organophosphorus Pesticide residue

Evaluation of the Reproduction Parameters of “Lohmann Brown” Strain Chickens Fed with Cajanus cajan Leaf Meal in the Republic of Congo

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Open Journal of Animal Sciences 2024年第3期14卷 234-248页

作者： richard Missoko Mabeki Alexis Jonas Ognika Dora Chérita Ekou Nathalie Myreille Ockoyi Parisse Akouango Laboratory of Animal Production and Biodiversity National School of Agronomy and Forestry Marien Ngouabi University Brazzaville Republic of the Congo Department of Animal Production and Health Marien Ngouabi University Brazzaville Republic of the Congo

The objective of this study was to evaluate the reproductive parameters of “Lohmann Brown” strain chickens fed on Cajanus cajan leaves and to assess the viability of the chicks after hatching. 40 hens of the “Lohmann Brown” strain fed on Cajanus cajan leaf flour laid 219 eggs divided into four batches depending on the rate of incorporation of Cajanus cajan leaf flour in the rations (0%, 5%, 10% and 15%) were trained and introduced into the incubator. Results: the incubator indicates a hatching temperature of 38˚C to 37.2˚C and relative humidity of 60% to 70%. Hatching performance shows that: The 15% batch recorded the highest fertility rate 86.95% compared to 26.88% of the control batch. The CC 15% batch recorded the highest hatching rate 36.87. The lowest rate (17.18%) was recorded in the control batch (CC 0%). The highest embryonic mortality rate was recorded in the CC 15% batch. The lowest rate in the CC 10% batch. Concerning unfertilized eggs, the highest rate is 72.20% (CC 0%), and the lowest are (12.03%;57.42% and 66.66%) recorded in CC batches. 15%, CC 5% and CC 10% respectively. For the shell mortality rate, the highest is 18.58% recorded in the CC 15% batch. The lowest shell mortality rate is 2.07%, obtained in the control batch (CC 0%);the dust mortality rate was 0% for all chicks. The study seems to indicate that the incorporation of Cajanus cajan leaf meal up to 15% into the reproduction type ration in hens does not cause any harmful effects on the reproduction performance of laying hens.

关键词： Egg Incubation Hatching Fertility Mortality Viability

Are there sex-based disparities in cataract surgery?

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International Journal of Ophthalmology(English edition) 2024年第1期17卷 137-143页

作者： Matthew D.Geiger Anne M.Lynch Alan G.Palestine Nathan C.Grove Karen L.Christopher richard S.Davidson Michael J.Taravella Naresh Mandava Jennifer L.Patnaik Department of Ophthalmology University of Colorado School of MedicineAuroraCO 80045USA

AIM:To investigate sex-based differences in the occurrence of intra-operative and post-operative complications and associated visual outcomes following cataract ***:This was a retrospective study of patients who had phacoemulsification cataract surgery at the University of Colorado School of *** collected included the patient’s health history,ocular comorbidities,operative and post-operative complications,and the post-operative best corrected visual acuity(BCVA).The data were analyzed using univariate and multivariable logistic regression with generalized estimating equations to account for the correlation of some patients having two eyes included in the ***:A total of 11977 eyes from 7253 patients were included in the *** comorbidities differed by sex,with males having significantly higher percentages of traumatic cataracts(males 0.7%vs females 0.1%),prior ocular surgery(6.7%vs 5.5%),and mature cataracts(2.8%vs 1.9%).Conversely,females had significantly higher rates of pseudoexfoliation(2.0%vs 3.2%).In unadjusted analysis,males had higher rates of posterior capsular rupture(0.8%vs 0.4%)and vitreous loss(1.0%vs 0.6%),but this difference was not significant after adjustment for *** had a significantly increased risk of post-operative retinal detachment,but in multivariable analysis this was no longer *** were significantly less likely to undergo post-operative neodymium-doped yttrium aluminum garnet(Nd:YAG)laser capsulotomy for posterior capsule opacification(OR=0.8,95%CI=0.7-0.9,P=0.0005).The BCVA was slightly worse for males pre-operatively;but post-operatively,both sexes exhibited similar visual acuity of Snellen equivalent 20/***:The study finds that in a cohort of patients presenting for cataract surgery,sex differences exist in pre-operative comorbidities and surgical characteristics that contribute to higher rates of some complications for ***,observed surgical complicatio

关键词： cataract surgery sex-based disparity phacoemulsification outcomes

Clay Materials for Ceramics Application from N’Djamena in the Chad Republic: Mineralogical, Physicochemical and Microstructural Characterization

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Journal of Materials Science and Chemical Engineering 2024年第2期12卷 31-48页

作者： Ndjolba Madjihingam Djoda Pagore Jacques richard Mache Bebbata Warabi Bertin Pagna Kagonbe Patrick Mountapmbeme Kouotou Department of Civil Engineering National Advanced School of Engineering University of Maroua Maroua Cameroon Department of Mining Engineering School of Geology and Mining Engineering University of Ngaoundere Meiganga Cameroon Local Materials Authority Promotion (MIPROMALO) Yaoundé Cameroon Department of Environmental Sciences Advanced School of Agriculture Forestry Water and Environment University of Ebolowa Ebolowa Cameroon

Herein, we report some characteristics of the clayey materials (CMs) collected from Kaliwa (C1), Kabé (C2) and Malo (C3) district in N’Djamena (Chad). Three samples were characterized applying XRF, XRD, FTIR, SEM. In addition, TGA/DSC were performed to control decomposition/mass loss and show phase transitions respectively of CMs. Geochemical analysis by XRF reveals the following minerals composition: SiO2 (~57% - 66%), Al2O3 (~13% - 15%), Fe2O3 (~6% - 10%), TiO2 (~1% - 2%) were the predominant oxides with a reduced proportion in C1, and (~7%) of fluxing agents (K2O, CaO, Na2O). Negligible and trace of MgO (~1%) and P2O5 was noted. The mineralogical composition by XRD shows that, C1, C2 and C3 display close mineralogy with: Quartz (~50%), feldspar (~20%) as non-clay minerals, whereas clays minerals were mostly kaolinite (~15%), illite (~5%) and smectite (~10%). FTIR analysis exhibits almost seemingly similar absorption bands characteristic of hydroxyls elongation, OH valence vibration of Kaolinite and stretching vibration of some Metal-Oxygen bond. SEM micrographs of the samples exhibit microstructureformed by inter-aggregates particles with porous cavities. TGA/DSCconfirm the existence of quartz (570˚C to 870˚C), carbonates (600˚C - 760˚C), kaolinite (569˚C - 988˚C), illite (566˚C - 966˚C), MgO (410˚C - 720˚C) and smectite (650˚C - 900˚C). The overall characterization indicates that, these clayey soils exhibit good properties for ceramic application.

关键词： Clay Soils Characterization Mineralogy Physicochemical Properties Ceramic Application

糙毛苎麻，来自中国西南的一个新变种（英文）

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广西植物 2024年

作者：赵颖 richard I.MILNE 李志鹏 Amos KIPKOECH 吴增源英国爱丁堡大学生物科学学院/分子植物科学研究所中国科学院东亚植物多样性与生物地理学重点实验室云南大学生命科学学院中国科学院大学中国科学院昆明植物研究所中国西南野生生物种质资源库

糙毛苎麻（Boehmeria nivea var. strigosa Zeng Y. Wu&Y. Zhao）是一个苎麻新变种，原产于中国西南地区。该文主要基于形态学和分子系统学证据对其进行了描述和说明。该变种的主要特征包括叶片背面绿色、部分合生的托叶以及茎和叶柄上... 详细信息

糙毛苎麻（Boehmeria nivea var. strigosa Zeng Y. Wu&Y. Zhao）是一个苎麻新变种，原产于中国西南地区。该文主要基于形态学和分子系统学证据对其进行了描述和说明。该变种的主要特征包括叶片背面绿色、部分合生的托叶以及茎和叶柄上浓密的糙毛。基于rbc L,nrDNA和rbc L+nrDNA三个数据集构建的系统发育关系结果均表明strigosa糙毛苎麻的所有个体形成一个单系分支。根据IUCN的评估标准，糙毛苎麻被评估为“近危”（NT）。该新变种的发现不但对苎麻的分类至关重要，而且将为苎麻资源的开发和利用奠定科学基础。

关键词：苎麻形态分子系统学新变种中国西南云南

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波普先生的企鹅(十二)

疯狂英语（初中天地） 2024年第1期 53-54页

作者： richard Florence Atwater richard and Florence Atwater

最终的结果皆大欢喜,电影公司老板决定在企鹅们去北极之前拍一段短片,当然,波普先生也得到了一笔报酬。时间也来到了企鹅们离开的日子。

关键词：波普皆大欢喜企鹅

Identification of Microorganisms in Poultry Farms in N’djamena and the Border Areas of Hadjer-Lamis and Chari-Baguirmi Chad

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Journal of Agricultural Chemistry and Environment 2024年第2期13卷 223-234页

作者： Abakar Abbo Zakaria Bebanto Antipas Ban-Bo Nadine Terei Bongo Naré richard Gandolo Abdelsalam Adoum Doutoum Labortoire de Rattachement IRED (Institut de Recherches en Elevage pour le Dé veloppement) University of N&#8217Djamena N&#8217Djamena Chad Laboratory of Biochemistry-Cellular and Molecular Biology-Microbiology (L2BCM) Faculty of Exact and Applied Sciences University of N&#8217Djamena N&#8217Djamena Chad Livestock Research Institute for Development (IRED) N&#8217Djamena Chad Adam Barka University of Abé ch&#233 Ab&#233ch&#233 Chad

Introduction: On the outskirts of Ndjamena, semi-industrial poultry farming and traditional poultry farming are practised informally on almost all poultry farms in Chad. This type of poultry farming is faced with real health problems attributable to a lack of monitoring of the vaccination schedule, inadequate compliance with biosecurity measures and poor application of the Ichikawa rule based on the 5 M’s. Objective: The aim of this article is to identify the microorganisms responsible for contamination of poultry farms in the study area. Method: The study was carried out from 28/04/2022 to 31/01/2023 on the basis of 300 samples taken from feed, drinking water, droppings and scrapings from poultry housing surfaces in the 30 farms that served as a framework for our research. Sampling was of the simple random type, and farms were selected on the basis of the farmers’ consent. The data were recorded on pre-established survey forms. Our study was cross-sectional, descriptive and prospective. Bacteria were isolated using the reference method NF EN ISO 6579 for Salmonella spp. and cultured on the specific medium eosin methylene blue (EMB) for Escherichia coli, Pseudomonas and Citrobacter freundii. Results: The following results emerged from this study: Escherichia coli (5.33%), Pseudomonas (1.33%), Citrobacter freundii (12%) and Salmonella paratyphi (21.68%). Conclusion: Of the 300 samples analysed, 121 (40.33%) were contaminated with pathogens. This high level of contamination is a health problem. The study shows that biosecurity is less satisfactory on the farms visited. Nevertheless, farms with a very satisfactory level of biosafety ensure food safety and variety for the population.

关键词： Microorganisms Identification Poultry Farms N’Djamena Hadjer-Lamis Chari-Baguirmi(Chad)

Acute Kidney Injury in the Nephrology Department of the Brazzaville University Hospital: Epidemiological, Clinical and Evolutionary Aspects

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Open Journal of Nephrology 2024年第2期14卷 196-215页

作者： Daniel Tony Eyeni Sinomono Gael Honal Mahoungou Eric Gabdzali Ngabé Audrey Missamou Mavi Bouloupy richard Loumingou Department of Nephrology Brazzaville University Hospital Brazzaville Congo Department of Nephrology Adolphe Ciss General Hospital Pointe Noire Congo

Introduction: Acute kidney injury (AKI) is defined as a sudden and reversible deterioration in renal function. It is a life-threatening condition in hospitalized patients. Our objectives were to determine the prevalence of AKI in a nephrology department, list the causes, describe the evolutionary profile and identify the factors associated with death. Patients and Methods: We reviewed the records of patients hospitalised between 1 January 2016 and 31 October 2020 in the nephrology department of Brazzaville University Hospital. We included patients aged at least 18 years whose discharge diagnosis included the item AKI. Study variables were socio-demographic data, clinical and paraclinical signs, stage and type of AKI, etiology and evolutionary profile. Results: Of the 1823 patients hospitalised, 244 (13.38%) were hospitalised for AKI. Of these, 60.2% were boys and 39.8% girls, with an average age of 47 19 years. The average consultation time was 10 6.5 days. AKI was stage 3 in 69.57% of cases. It was functional, organic and obstructive in the order of 55.28%, 36.02% and 8.69%. Dialysis was indicated in 62 patients (38.51%) and performed in 24 patients (14.9%). In-hospital mortality was 27.95%, with an average hospital stay of 9.6 5.8 days. Metabolic acidosis and anemia were the main causes of death in 14.28% and 4.35% of patients respectively. Factors associated with death were male sex, socioeconomic level, coma, indication for dialysis and absence of dialysis, with a p Conclusion: AKI is more common in young adult males. Mortality is relatively low. Improving prognosis requires early management and access to dialysis.

关键词： AKI Epidemiology Diagnosis Evolution Brazzaville