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Risk-preparedness mechanism and audit quality:Evidence from mandatory increase of professional indemnity insurance and professional risk fund

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China Journal of Accounting Research 2023年第1期16卷 103-125页

作者： Yue qi qingbo yuan School of Business Sun Yat-sen UniversityGuangzhouChina Department of Accounting The University of MelbourneAustralia

We examine the risk-preparing benefits of Chinese audit firms’professional indemnity insurance(PII)and professional risk fund(PRF)by using the Notice on Adjusting the Application Requirement of Audit Firms for Securities Qualifications as an exogenous *** policy requires audit firms to raise the sum of the cumulative compensation limit of their PII and PRF from 6 million to 80million *** is found,first,that the capital market regards this policy revision as a signal to strengthen investor protection and responds positively;client firms with high audit risks have a stronger ***,auditors’governance of financial information has strengthened,resulting in the significant improvement of their clients’financial reporting quality,with a stronger effect on firms with higher earnings management *** is no evidence that audit firms pass the costs on to their ***,the mismatch between auditors and new client firms is *** show that in an emerging market with weak investor protection,establishing a sound risk-preparedness mechanism for audit firms and strengthening the capacity for civil compensation ex post greatly improve the adaptive degree between international auditing standards and the legal environment of China,thereby enhancing the overall service quality of the audit market.

关键词： Professional indemnity insurance Professional risk fund Audit quality Audit fees Auditor allocation

超声引导下针刀松解联合运动疗法治疗脑血管病偏瘫痉挛效果观察

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海南医学 2020年第10期31卷 1291-1293页

作者：黄妃凤陈戈黄芳孙芳郑淇元阳西县人民医院康复医学科广东阳江529800 阳江市人民医院康复科广东阳江529500

目的观察超声引导下针刀松解联合运动疗法在脑血管病偏瘫痉挛患者中的应用效果。方法将2019年8~11月阳西县人民医院脑科中心收治的52例患者按随机数表法分为观察组和对照组各26例。所有患者行运动疗法治疗,观察组在此基础上联合超声引... 详细信息

目的观察超声引导下针刀松解联合运动疗法在脑血管病偏瘫痉挛患者中的应用效果。方法将2019年8~11月阳西县人民医院脑科中心收治的52例患者按随机数表法分为观察组和对照组各26例。所有患者行运动疗法治疗,观察组在此基础上联合超声引导下针刀松解技术。两组在治疗前、治疗4周后采用简化FuglMeyer运动功能评价量表(FMA)、改良Ashworth痉挛量表(MAS)、改良Bartherl指数(MBI)量表评定治疗效果。结果观察组患者的肌张力改善有效率为96.15%,明显高于对照组的76.92%,差异具有统计学意义(P<0.05);治疗4周后,观察组和对照组患者的FMA、MBI评分分别为(19.73±0.58)分、(45.18±4.35)分与(13.41±0.43)分、(29.82±3.79)分,较康复治疗前的(10.72±0.94)分、(18.99±2.93)分与(10.98±0.83)分、(19.75±2.27)分明显提高,且观察组提高优于对照组,差异均有统计学意义(P<0.05)。结论超声引导下针刀松解联合运动疗法可明显降低脑血管病偏瘫患者痉挛程度,促进运动功能的恢复,提高日常生活活动能力。

关键词：超声引导针刀运动疗法脑血管病偏瘫痉挛

Preparation of Polylactide/Poly(ether)urethane Blends with Excellent Electro-actuated Shape Memory via Incorporating Carbon Black and Carbon Nanotubes Hybrids Fillers

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Chinese Journal of Polymer Science 2018年第10期36卷 1175-1186页

作者： yuan Wei Rui Huang Peng Dong Xiao-Dong qi qiang Fu College of Polymer Science and Engineering State Key Laboratory of Polymer Materials Engineering Sichuan University

In this work, hybrid conductive fillers of carbon black （CB） and carbon nanotubes （CNTs） were introduced into polylactide （PLA）/thermoplastic poly（ether）urethane （TPU） blend （70/30 by weight） to tune the phase morphology and realize rapid electrically actuated shape memory effect （SME）. Particularly, the dispersion of conductive fillers, the phase morphology, the electrical conductivities and the shape memory properties of the composites containing CB or CB/CNTs were comparatively investigated. The results suggested that both CB and CNTs were selectively localized in TPU phase, and induced the morphological change from the sea-island structure to the co-continuous structure. The presence of CNTs resulted in a denser CB/CNTs network, which enhanced the continuity of TPU phase. Because the formed continuous TPU phase provided stronger recovery driving force, the PLA/TPU/CB/CNTs composites showed better shape recovery properties compared with the PLA/TPU/CB composites at the same CB content. Moreover, the CB and CNTs exerted a synergistic effect on enhancing the electrical conduetivities of the composites. As a result, the prepared composites exhibited excellent electrically actuated SME and the shape recovery speed was also greatly enhanced. This work demonstrated a promising strategy to achieve rapid electrically actuated SME via the addition of hybrid nanoparticles with self-networking ability in binary PLA/TPU blends over a much larger composition range.

关键词： Polymer composites Shape memory polymer Co-continuous structure Self-networking behavior Hybrid filler

肾综合征出血热患者发热期血清酶和细胞因子水平的研究

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中外医疗 2017年第32期36卷 29-31页

作者：于洋朱元祺侯芳赵辉吴国才青岛大学附属医院检验科山东青岛266003

目的探讨肾综合征出血热发热期患者的血清酶和细胞因子含量的变化对临床辅助诊断的价值。方法流行性肾综合征出血热的诊断和发热期的分期依据国家卫生行业标准WS278-2008,共37例符合发热期患者作为患者组,且都是该院2013年1月—2016年1... 详细信息

目的探讨肾综合征出血热发热期患者的血清酶和细胞因子含量的变化对临床辅助诊断的价值。方法流行性肾综合征出血热的诊断和发热期的分期依据国家卫生行业标准WS278-2008,共37例符合发热期患者作为患者组,且都是该院2013年1月—2016年12月住院患者。30名健康献血者作为对照组,其一般资料与患者组没有统计学上的差异。汉坦病毒Ig M抗体检测采用金标法。两组人员血清中酶含量和白细胞介素水平分别通过贝克曼生化仪和酶联免疫法检测。结果 37例肾综合征出血热发热期患者Ig M抗体全部阳性。与对照组ALT(20±7)U/L和CK(38±11)U/L比较,发热期患者ALT(62±13)U/L和CK(210±37)U/L显著升高(P<0.01),而AST、LDH和ALP两组之间差异无统计学意义。发热期患者IL-2(107.4±12.1)pg/m L、IL-6(69.5±12.6)pg/m L、IL-8(72.3±10.2)pg/m L、IL-10(30.9±5.1)pg/m L表达与对照组IL-2(50.2±7.4)pg/m L、IL-6(37.4±9.6)pg/m L、IL-8(33.6±8.5)pg/m L、IL-10(14.5±4.8)pg/m L比较差异有统计学意义(P<0.01),但IL-5水平两组间差异无统计学意义。结论在怀疑肾综合征出血热的发热期,检测血清中ALT、CK和人白细胞介素水平具有辅助临床诊断的价值。

关键词：汉坦病毒抗体酶白细胞介素

基于MSP430的热带花卉环境参数无线监测系统设计

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农业网络信息 2016年第7期 57-61页

作者：黄建清高家宝袁琦余刚李新春海南大学应用科技学院海南儋州571737 海南大学机电工程学院海南海口570228

为实时监测热带花卉环境参数,本文设计了一种热带花卉环境参数无线监测系统。系统各节点以自组织的方式构成网络,传感器节点采集的数据以多跳方式发送给汇聚节点,由汇聚节点传送至监测中心。节点以MSP430F149单片机为核心,选用AM2306温... 详细信息

为实时监测热带花卉环境参数,本文设计了一种热带花卉环境参数无线监测系统。系统各节点以自组织的方式构成网络,传感器节点采集的数据以多跳方式发送给汇聚节点,由汇聚节点传送至监测中心。节点以MSP430F149单片机为核心,选用AM2306温湿度传感器、NHZD10AI光照传感器进行数据采集,并通过nRF905射频芯片实现无线传输。节点软件以IAR Embedded Workbench为开发环境,采用单片机C语言开发,实现节点数据采集与处理、无线传输和串口通信等功能。监测中心软件采用VB6.0开发,为用户提供形象直观的实时数据监测平台。

关键词：热带花卉无线监测系统 MSP430F149 监测平台

上海市黄浦区社区比林斯自然避孕法的应用研究——115例3年以上随访资料分析

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生殖与避孕 2010年第6期30卷 416-419页

作者：刘树昇张燕尔柴丽萍丁国发李苏娜崔元起徐晋勋上海市黄浦区人口和计划生育委员会上海200001 上海市人口和计划生育委员会上海200003 上海人口与发展研究院上海201100

目的:观察基层开展比林斯法避孕效果。方法:对3个街道连续使用比林斯法避孕3年以上的妇女115例进行随访,用生命表法对36个月和48个月的续用、停用和意外妊娠率进行统计分析。结果:115例妇女共观察7578个妇女月,36个月净累积续用率为93.... 详细信息

目的:观察基层开展比林斯法避孕效果。方法:对3个街道连续使用比林斯法避孕3年以上的妇女115例进行随访,用生命表法对36个月和48个月的续用、停用和意外妊娠率进行统计分析。结果:115例妇女共观察7578个妇女月,36个月净累积续用率为93.0%,停用率为7.0%;48个月净累积续用率为88.20%,总停用率为11.80%,因妊娠和方法学的停用率为8.16%。结论:比林斯法可作为知情选择的避孕方法之一,可在基层推广,可在≥40岁的近绝经期妇女中应用;自然避孕法的发展,仍然需要考虑如何进一步简化。

关键词：比林斯法临床效果街道/社区

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蛇毒金属蛋白酶抑制剂抗小鼠黑色素瘤肺转移

中国生物工程杂志 2009年第5期29卷 28-32页

作者：徐剑文林建银林旭齐元麟张晓艳朱进伟胡建石福建医科大学分子医学研究中心福州350004 福建医科大学基础医学院人体解剖学与组织胚胎学系福州350004

探讨蛇毒金属蛋白酶抑制剂BJ46a抗肿瘤侵袭转移作用。以BJ46a为目的基因,选择杆状病毒表达系统生产重组BJ46a蛋白,ProBondTM亲和层析纯化后处理黑色素瘤细胞B16,经尾静脉接种C57BL/6小鼠,建立B16细胞实验性肺转移模型,20天后以颈椎脱臼... 详细信息

探讨蛇毒金属蛋白酶抑制剂BJ46a抗肿瘤侵袭转移作用。以BJ46a为目的基因,选择杆状病毒表达系统生产重组BJ46a蛋白,ProBondTM亲和层析纯化后处理黑色素瘤细胞B16,经尾静脉接种C57BL/6小鼠,建立B16细胞实验性肺转移模型,20天后以颈椎脱臼法处死小鼠,观察肺组织病理学变化。结果表明:不同浓度重组BJ46a蛋白处理组肺部转移瘤数分别为1.1±0.83、0.9±0.7,明显低于对照组(6.3±3.00,P<0.001)和空白对照组(10.7±5.73,P<0.001),光镜下对照组肿瘤病理学征象明显,而重组BJ46a蛋白处理组瘤结节小。研究结果首次证明了重组BJ46a蛋白能抑制小鼠黑色素瘤细胞的侵袭转移,为其作为抗肿瘤侵袭转移药物的进一步研制和开发应用提供理论依据和前提条件。

关键词：蛇毒金属蛋白酶抑制剂(BJ46a) 杆状病毒表达系统重组蛋白 B16 侵袭转移

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薄层色谱法在药物分析中的应用

河南大学学报（医学版） 2016年第2期35卷 77-80页

作者：尹丽宗兰兰蒲晓辉李蒙蒙袁琦河南大学药物研究所河南开封475004 河南大学纳米材料工程研究中心河南开封475004

〔目的〕综述薄层色谱法在药物分析中的应用。〔方法〕对近年来国内外与薄层色谱法的文献进行检索与分析。〔结果〕薄层色谱法在药物分析中的很多方面都有应用。常用于鉴别、杂质检查、含量测定等。〔结论〕随着现代分析技术的发展,薄... 详细信息

〔目的〕综述薄层色谱法在药物分析中的应用。〔方法〕对近年来国内外与薄层色谱法的文献进行检索与分析。〔结果〕薄层色谱法在药物分析中的很多方面都有应用。常用于鉴别、杂质检查、含量测定等。〔结论〕随着现代分析技术的发展,薄层色谱法也得到快速发展,并逐步用于药物分析中的新领域,使其应用更为广泛。

关键词：薄层色谱法鉴别杂质检查含量测定

Subcellular daunorubicin distribution and its relation to multidrug resistance phenotype in drug-resistant cell line SMMC-7721/R

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World Journal of Gastroenterology 2002年第4期8卷 644-649页

作者： Jia-Yin Yang Hua-You Luo qi-yuan Lin Zi-Ming Liu Lu-Nan Yan Department of General Surgery,West China Hospital,Sichuan University,Chengdu 610044,Sichuan Province,China Ping Lin Cancer Research Institution,West China Hospital,Sichuan University,610044,Sichuan Province,China Jie Zhang Department of Confocal Laser Scanning Microscopy,West China Hospital,Sichuan University,610044,Sichuan Province,China Shong Lei Cancer Biotechnological Treatment Center,West China Hospital,Sichuan University,610044,Sichuan Province,China Department of General surgery First Affiliated Hospital Zhejiang University College of Medicine Hangzhou 310003 China. yjy7429@***

AIM: To investigate the correlation between subcellulardaunorubicin distribution and the multidrug resistancephenotype in drug-resistant cell line SMMC-7721/***: The multidrug resistant cell line SMMC-7721/R, a human hepatocellular carcinoma cell line,was established. Antisense oligonudeotides (AS-ODN)were used to obtain different multidrug resistancephenotypes by inhibiting the expression of mdr1 geneand/or multidrug resistance-related protein gene(mrp)using Lipofectamine as delivery agent. Expression ofmdr1 and mrp genes was evaluated by RT-PCR andWestern blotting. Intracellular daunorubicin (DNR)concentration was measured by flow *** DNR distribution was analyzed by confocallaser scanning microscopy. Adriamycin (ADM) and DMRsensitivity was examined by MTT ***: Low level expression of mdr1 and mrp mRNAsand no expression of P-Glycoprotein(P-gp) andmultidrug resistance-related protein (P190) weredetected in parental sensitive cells SMMC-7721/S, butover-expression of these two genes was observed indrug-resistant cell SMMC-7721/R. The expression ofmdr1 and mrp genes in SMMC-7721/R cells was downregulated to the level in the SMMC-7721/S cells by AS-ODN. Intracellular DNR concentration in SMMC-7721/S cells was 10 times higher than that in SMMC-7721/Rcells. In SMMC7721/S cells intracellular DNRdistributed evenly in the nucleus and cytoplasm, whilein SMMC-7721/R cells DNR distributed in a punctatepattern in the cytoplasm and was reduced in thenucleus. DNR concentration in SMMC-7721/R cells co-transfected with AS-ODNs targeting to mdr1 and mrpmRNAs recovered to 25 percent of that in SMMC7721/Scells. Intracellular DNR distribution pattern in drug-resistant cells treated by AS-ODN was similar to drug-sensitive cell, and the cells resistance index (RI) to DNRand ADM decreased at most from 88.0 and 116.0 to 4.0and 2.3, respectively. Co-Transfection of two AS-ODNsshowed a stronger synergistic effect than ***: P-gp

关键词：柔红素 SMMC-7721/R细胞多药耐药发生机制 RT-PCR