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CPA Pass Rates in Texas： A 12-Year Analysis

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Journal of Modern Accounting and Auditing 2016年第9期12卷 447-452页

作者： Narita holmes Carol Sullivan University of Texas of the Permian Basin Texas USA

This research examines the CPA exam pass rates for higher education institutions in Texas. An investigation related to the top schools and AACSB accreditation is conducted as well as analyses related to public vs. private schools, area of the state where the institution is located, and University Systems. The results reflect impressive pass rates by University of Texas at Austin and Texas A＆M University at College Station in terms of both number of students taking the exam and the percentage passing it. There was a significant CPA rate lead with private universities only when the two outstanding public universities were omitted from the analysis. The research also found significant differences in terms of areas of the state as well as university systems. The analysis and the findings are very important to students with CPA exam success as their academic primary goal with their university education, the educational institutions preparing the students, and society as a whole. The fmdings may help guide both the universities and the students to better success with the exam as well as perhaps help taxpayers and legislators know how well tax money is being spent in this area.

关键词： CPA pass rate success educational performance AACSB

High-performance polymer electrolyte membranes incorporated with 2D silica nanosheets in high-temperature proton exchange membrane fuel cells

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Journal of Energy Chemistry 2022年第1期31卷 323-334,I0009页

作者： Zunmin Guo Jianuo Chen Jae Jong Byun Rongsheng Cai Maria Perez-Page Madhumita Sahoo Zhaoqi Ji Sarah J.Haigh Stuart M.holmes Department of Chemical Engineering and Analytical Science The University of ManchesterM139PLUnited Kingdom Department of Materials The University of ManchesterM139PLUnited Kingdom

Silica nanosheets(SN)derived from natural vermiculite(Verm)were successfully incorporated into polyethersulfone-polyvinylpyrrolidone(PES-PVP)polymer to fabricate high-temperature proton exchange membranes(HT-PEMs).The content of SN filler was varied(0.1-0.75 wt%)to study its influence on proton conductivity,power density and *** from the hydroxyl groups of SN that enable the formation of additional proton-transferring pathways,the inorganic-organic membrane displayed enhanced proton conductivity of 48.2 mS/cm and power density of 495 mW/cm^(2) at 150℃ without humidification when the content of SN is 0.25 wt%.Furthermore,exfoliated SN(E-SN)and sulfonated SN(S-SN),which were fabricated by a liquid-phase exfoliation method and silane condensation,respectively,were embedded in PES-PVP polymer matrix by a simple blending *** to the significant contribution from sulfonic groups in S-SN,the membrane with 0.25 wt%S-SN reached the highest proton conductivity of51.5 mS/cm and peak power density of 546 mW/cm^(2) at150℃,48%higher than the pristine PES-PVP *** to unaltered PES-PVP membrane,SN added hybrid composite membrane demonstrated excellent durability for the fuel cell at 150℃.Using a facile method to prepare 2D SN from natural clay minerals,the strategy of exfoliation and functionalization of SN can be potentially used in the production of HT-PEMs.

关键词： Silica nanosheets Vermiculite High-temperature proton exchange membrane Proton conductivity

Identification of bovine coronavirus in a Daurian ground squirrel expands the host range of Betacoronavirus 1

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Virologica Sinica 2023年第2期38卷 321-323页

作者： Lin Xu Wei Liu Mengyu Bie Tao Hu Dong Yan Zhishu Xiao Edward C.holmes Weifeng Shi School of Public Health Shandong First Medical University&Shandong Academy of Medical SciencesJi'nan250117China Key Laboratory of Emerging Infectious Diseases in Universities of Shandong Shandong First Medical University&Shandong Academy of Medical SciencesTai'an271000China State Key Laboratory of Integrated Management of Pest Insects and Rodents Institute of ZoologyChinese Academy of SciencesBeijing100101China University of Chinese Academy of Sciences Beijing100049China Anti-plague Institute of Hebei Province Zhangjiakou075000China Sydney Institute for Infectious Diseases School of Medical SciencesThe University of SydneySydneyNSW 2006Australia

Dear Editor,Bovine coronavirus(BCoV)is a member of the species Betacoronavirus 1 in the genus Betacoronavirus,subgenus *** members of the species Betacoronavirus 1 comprise porcine hemagglutinating encephalomyelitis virus(PHEV),human coronavirus OC43(HCoVOC43),equine coronavirus(ECoV),and rabbit coronavirus HKU14(RbCoV HKU14)(Corman et al.,2018).BCoV is known to infect a wide range of mammals including domestic and wild ruminants,causing enteritis and pneumonia(Saif,2010).BCoV is ubiquitous in cattle worldwide,even in the respiratory and intestinal samples of healthy individuals,causing major economic losses to the beef and dairy cattle industries(Vlasova and Saif,2021).Importantly,it has been suggested that HCoV-OC43 originated in rodents,and that the major host of BCoV–cattle–acts as intermediate host(Kin et al.,2016;Forni et al.,2017;Corman et al.,2018;Cui et al.,2019).

关键词： U14 rabbit

Reconsidering SFAS No.116,Accounting for Contributions Received and Contributions Made

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Reconsidering SFAS No.116,Accounting for Contributions Recei...

面中部牵引成骨术矫正综合征性面中部后缩畸形

中国会计学会2011学术年会

作者： Linda holmes University of Wisconsin-Whitewater

This study reviews the content of SFAS No.116,Accounting for Contributions Received and Contributions *** general,contributions received are recognized as revenues in the period received at their fair values and contributions made are recorded as expenses in the period made at their fair *** giving a concise summary of various forms of contributions received or made,the study points out some necessary updates to SFAS No.116 that are needed,which include contributions made by governments to private sector not-for-profit organizations and by governments to business *** implications for practitioners and policymakers regarding the updates are also discussed.

关键词： SFAS No.116 contributions received contributions made not-for-profit organizations.

来源： cnki会议评论

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中华整形外科杂志 2005年第1期21卷 18-21页

作者：滕利 Andrew A Heggie Anthony D holmes 中国医学科学院整形外科医院北京100041 Department of Plastic and Maxillofacial Surgery Melbourne Craniofacial UnitRoyal Children’s Hospital of MelbourneAustralia

目的　探讨牵引成骨术治疗面中部后缩畸形的可行性。方法　 2 0 0 1至 2 0 0 2年对 4例Crouzon、Apert和Marfan综合征 ,并伴面中部后缩畸形的患者 ,分别行LeFortIII内置式延长器 (2例 )、LeFortIII水平外置式延长器 (1例 )、monobloc水... 详细信息

目的　探讨牵引成骨术治疗面中部后缩畸形的可行性。方法　 2 0 0 1至 2 0 0 2年对 4例Crouzon、Apert和Marfan综合征 ,并伴面中部后缩畸形的患者 ,分别行LeFortIII内置式延长器 (2例 )、LeFortIII水平外置式延长器 (1例 )、monobloc水平内置式延长器 (1例 )治疗 ,于截骨后 4d开始牵引延长 ,速度为每天 1mm。结果　按计划完成牵引 ,面中部前移 8～ 2 0mm。面中部后缩畸形明显减轻 ,双侧对称 ,尤其眶、鼻根部效果更佳 ,随访 4个月至 1年 ,效果稳定。结论　骨牵引成骨术具有传统的植骨加坚强内固定的方法所无法比拟的优点 ,能较大范围前移面中部 ,是矫正各种发育不良造成的严重面中部后缩畸形的有效而可行的方法。

关键词：面中部牵引成骨术矫正综合征性面中部后缩畸形

Poincare,天体力学,动力系统理论与“混沌”

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数学译林 1993年第3期12卷 181-202页

作者： holmes,P 潘涛

Geriatric assessment for oncologists

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Cancer Biology & Medicine 2015年第4期12卷 261-274页

作者： Beatriz Korc-Grodzicki Holly M.holmes Armin Shahrokni Memorial Sloan Kettering Cancer Center Weill Cornell Medical CollegeNew York Division of Geriatric and Palliative Medicine The University of Texas Health Science Center at Houston

The world is experiencing aging of its population. Age-specific incidence rates of cancer are higher and cancer is now recognized as a part of aging. Treating older patients can be challenging. The clinical behavior of some tumors changes with age and the aging process itself brings physiological changes leading to decline in the function of organs. It is essential to identify those patients with longer life expectancy, potentially more likely to benefit from aggressive treatment vs. those that are more vulnerable to adverse outcomes. A primary determination when considering therapy for an older cancer patient is a patient's physiologic, rather than chronologic age. In order to differentiate amongst patients of the same age, it is useful to determine if a patient is fit or frail. Frail older adults have multiple chronic conditions and difficulties maintaining independence. They may be more vulnerable to therapy toxicities, and may not have substantial lasting benefits from therapy. Geriatric assessment(GA) may be used as a tool to determine reversible deficits and devise treatment strategies to mitigate such deficits. GA is also used in treatment decision making by clinicians, helping to risk stratify patients prior to potentially high-risk therapy. An important practical aspect of GA is the feasibility of incorporating it into a busy oncology practice. Key considerations in performing the GA include: available resources, patient population, GA tools to use, and who will be responsible for using the GA results and develop care plans. Challenges in implementing GA in clinical practice will be discussed.

关键词： Geriatric oncology geriatric assessment(GA) frailty

Electrobiocorrosion by microbes without outer-surface cytochromes

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mLife 2024年第1期3卷 110-118页

作者： Dawn E.holmes Trevor L.Woodard Jessica A.Smith Florin Musat Derek R.Lovley Department of Microbiology University of Massachusetts AmherstAmherstMassachusettsUSA Department of Physical and Biological Science Western New England UniversitySpringfieldMassachusettsUSA Department of Biomolecular Sciences Central Connecticut State UniversityNew BritainConnecticutUSA Department of Biology Section for MicrobiologyAarhus UniversityAarhusDenmark Department of Molecular Biology and Biotechnology Facuity of Biology and GeologyBabes-Bolyai UniversityCluj-NapocaRomania

Anaerobic microbial corrosion of iron-containing metals causes extensive economic *** microbes are capable of direct metal-to-microbe electron transfer(electrobiocorrosion),but the prevalence of electrobiocorrosion among diverse methanogens and acetogens is poorly understood because of a lack of tools for their genetic *** studies have suggested that respiration with 316L stainless steel as the electron donor is indicative of electrobiocorrosion,because,unlike pure Fe^(0),316L stainless steel does not abiotically generate H_(2) as an intermediary electron ***,we report that all of the methanogens(Methanosarcina vacuolata,Methanothrix soehngenii,and Methanobacterium strain IM1)and acetogens(Sporomusa ovata and Clostridium ljungdahli)evaluated respired with pure Fe^(0)as the electron donor,but only ***,***,and *** were capable of stainless steel *** electrobiocorrosive methanogens re-quired acetate as an additional energy source in order to produce methane from stainless *** of *** and *** demonstrated how acetogens can provide acetate to methanogens during *** only was Meth-anobacterium strain IM1 not capable of electrobiocorrosion,but it also did not accept electrons from Geobacter metal-lireducens,an effective electron-donating partner for direct interspecies electron transfer to all methanogens that can directly accept electrons from Fe^(0).The finding that ***,***,and *** are capable of electrobiocorrosion,despite a lack of the outer-surface c-type cytochromes previously found to be important in other electrobiocorrosive microbes,demonstrates that there are multiple microbial strategies for making electrical contact with Fe^(0).

关键词： acetogen corrosion Fe^(0) methanogen stainless steel

Heat load of a GaAs photocathode in an SRF electron gun

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Chinese Physics C 2011年第4期35卷 387-391页

作者：王尔东 Jrg Kewisch Ilan Ben-Zvi Andrew Burrill Trivini Rao 吴琼 Animesh Jain Ramesh Gupta Doug holmes 赵夔 Institute of Heavy Ion Physics Peking University Brookhave National Lab Advance Energy System

A great deal of effort has been made over the last decades to develop a better polarized electron source for high energy physics. Several laboratories operate DC guns with a gallium arsenide photocathode, which yield a highly polarized electron beam. However, the beam’s emittance might well be improved by using a superconducting radio frequency （SRF） electron gun, which delivers beams of a higher brightness than that from DC guns because the field gradient at the cathode is higher. SRF guns with metal and CsTe cathodes have been tested successfully. To produce polarized electrons, a Gallium-Arsenide photo-cathode must be used： an experiment to do so in a superconducting RF gun is under way at BNL. Since a bulk gallium arsenide （GaAs） photocathode is normal conducting, a problem arises from the heat load stemming from the cathode. We present our measurements of the electrical resistance of GaAs at cryogenic temperatures, a prediction of the heat load and verification by measuring the quality factor of the gun with and without the cathode at 2 K. We simulate heat generation and flow from the GaAs cathode using the ANSYS program. By following the findings with the heat load model, we designed and fabricated a new cathode holder （plug） to decrease the heat load from GaAs.

关键词： SRF gun GaAs photocathode heat load 2 K test