饲料加工企业内控评价指标体系的构建及其应用研究

面对日益复杂的竞争形势,饲料加工企业需要加强内控管理。为了评价内控体系的有效性,通常寻找一些评价指标形成体系对内控进行评价。本文提出构建内控评价指标体系需要一些前提,包括对关键环节的识别、评价原则的确定等,在指标选取中,至少应涵盖公司层面、业务层面、财务层面和合法合规层面的指标。内控评价体系构建后,需要有组织保障和制度保障,并且需要不断改进完善。 [关键词] 饲料加工企业|内部控制|评价指标体系|风险管理     

我国羊隐孢子虫感染情况及危险因素

隐孢子虫是可以感染小反刍动物的肠道原生生物,具有潜在的公共卫生学问题。隐孢子虫可引起人和动物的腹泻和肠道疾病,严重情况下会出现死亡。被感染的动物可能是人畜共患型隐孢子虫的宿主,可引起公共卫生风险、农场利润减少和动物福利等问题。隐孢子虫病已被报道是新生牛、羊等反刍动物腹泻和死亡的一个重要原因,认为是新生羔羊腹泻的第二大诱因,仅次于轮状病毒。羊隐孢子虫病在世界范围内都有发现,不同程度地威胁着人和动物的身体健康,基于此,现就隐孢子虫对羊感染的危险因素和常用检测方法,以及我国羊感染的现状进行综述,为其防控提供参考。     

Epizootic haematopoietic necrosis virus—An assessment of the likelihood of introduction and establishment in England and Wales

Epizootic haematopoietic necrosis virus (EHNV) is an iridovirus that affects perch (Perca fluviatilis) and rainbow trout (Oncorhynchus mykiss). It emerged in Australia in the 1980s and has not been discovered elsewhere. It causes a high level of mortality in perch resulting in steep population declines. The main possible routes of introduction of the virus to England and Wales are the importation of infected live fish or carcasses. However, no trade in live susceptible species is permitted under current legislation, and no importation of carcasses currently takes place. The virus is hardy and low levels of challenge can infect perch. Therefore, mechanical transmission through the importation of non-susceptible fish species should be considered as a potential route of introduction and establishment. Carp (Cyprinus carpio) have been imported to the UK from Australia for release into still-water fisheries. A qualitative risk assessment concluded that the likelihood of EHNV introduction and establishment in England and Wales with the importation of a consignment of carp was very low. The level of uncertainty at a number of steps in the risk assessment scenario tree was high, notably the likelihood that carp become contaminated with the virus and whether effective contact (resulting in pathogen transmission) is made between the introduced carp and susceptible species in England and Wales. The virus would only establish when the water temperature is greater than 12 °C. Analysis of 10 years of data from two rivers in south-west England indicated that establishment could occur over a period of at least 14 weeks a year in southern England (when average water temperature exceed 12 °C). Imports of live fish from Australia need to be evaluated on a case-by-case basis to determine which, if any, sanitary measures are required to reduce the assessed risk to an acceptable level.     

Sole ulcers in Finnish dairy cattle

The Finnish Healthy Hooves project was set up to determine the frequency of, and risk factors for various hoof lesions in Finnish dairy herds. Data were collected in the years 2003 and 2004. A large dataset of over 74,000 cow-level observations recorded by hoof trimmers was merged with production data from the Finnish Agricultural Data Processing Centre Ltd. Ultimately, data from a single lactation from each of 16,792 cows in 703 herds were used for the analyses in this paper. Three-level hierarchical logistic models with hoof trimmer and farms (within hoof trimmer) as random effects were fit to data sets of tie stall (TS) and loose housing (LH) herds separately. The outcome of interest was the presence or absence of a sole ulcer in one or more legs of a cow during the lactation of interest.Cows examined once had a risk of sole ulcer 5.23% in tie stall herds and 7.58% in LH herds. As the number of examinations increased the odds of a diagnosis of sole ulcer increased substantially (2 and 3+ examinations had odds ratios (ORs) of 1.42 and 3.42 in TS herds and 2.77 and 6.89 in LH herds). Breed had a large effect on the risk of sole ulcer with Holsteins 2.89 times more likely to be affected than Ayrshires in TS herds and 2.94 times in LH herds. In TS herds, the presence of other hoof lesions such as haemorrhages (OR = 2.97), heel-horn erosions (OR = 2.10) and corkscrew claw (OR = 2.83) increased the risk of a sole ulcer developing. In LH herds, only haemorrhages (OR = 1.80) were a significant risk factor when parity was ≥2. In TS herds, use of mats (compared to hard flooring) significantly reduced the risk of sole ulcers (OR = 0.49). The effect of parity on the risk of sole ulcer was greatest when parity ≥4 but this effect was only significant in tie stalls (OR = 1.86).When analyses were restricted to cows with parity ≥2, similar results were obtained for the risk factors identified above. In addition, parity became highly significant in TS and LH (OR 2.31 and 2.23, respectively when parity was 4+). In TS herds, herd average milk production was significantly associated with a decrease risk of sole ulcer (OR = 1.28 per 1000 kg decrease) but there was no effect of production at the cow level (measured as deviation from the herd mean). No significant effects of production were observed in LH herds.     

Diseases in neonatal foals. Part 2: Potential risk factors for a higher incidence of infectious diseases during the first 30 days post partum

Reason for performing study: The development of clinical illness in foals is usually predetermined by perinatal history, management or stressful environmental conditions. Objectives: To determine potential risk factors for an increased incidence of infectious diseases during the first 30 days post partum. Methods: The population consisted of Thoroughbred foals born on stud farms in the Newmarket (UK) area in 2005 (n = 1031). They were followed for their first 30 days. Factors suspected to influence the incidence of infectious neonatal diseases were examined in a logistic regression approach for each of the 3 outcomes (total infectious diseases, systemic disease with diarrhoea and total infectious diseases excluding diarrhoea). All 28 factors were either foal or mare or stud farm related. Results: Several significant risk factors for a higher disease incidence, such as birth complications, colostrum intake by stomach tube and leucocytosis 12–48 h post partum were identified. The factor ‘boarding stud’ seemed to be protective against disease. Conclusion: Some factors, such as the mare's time at stud before foaling, the mare's rotavirus vaccination schedule and fibrinogen‐values that empirically had been linked to the outcome previously were not confirmed as relevant. This included the reported useful prophylactic treatment with antimicrobial drugs. Potential relevance: Factors to be considered when evaluating newborn foals include: stud management, the birth process, route of colostrum intake, white and red blood cells, and the date of birth. These may help to detect foals at risk to develop an infection so that targeted prophylactic measures can be initiated.     

食品中亚硝酸盐的风险评估

亚硝酸盐中毒是常见的食物中毒,其对人体健康的危害极为严重.通过危害识别、危害描述、暴露评估和风险描述等方面对亚硝酸盐风险进行全面的分析,并对其提出了风险管理的建议.     

农产品中重金属风险评估的研究与进展

对环境污染物重金属导致农产品安全方面的风险评估研究进展进行了调查。参考了世界卫生组织/世界粮农组织的食品添加剂联合专家委员会(JECFA)、欧盟、英国、美国等农产品中重金属风险评估案例。农产品中重金属风险评估有自身的特点,危害鉴定的数据较少,膳食摄入量估计主要是总膳食研究。此外,近年来MonteCarlo模拟等数理统计分析手段在重金属风险分析中的应用为科学合理的决策提供了更多依据。     

进口球根花卉携人线虫营养类群及数量检测

为了检测进口球根花卉种球携带的线虫，尤其是检疫名录之外的植物线虫。本研究首次采用本实验室设计的线虫7d自然游离分离法对进口花卉种球所携带的线虫进行了数量检测和营养类群归类。结果表明：1）从荷兰和新西兰进口的百合、郁金香等6种花卉种球中检出的线虫共涉及3目10科12属．其中非植物线虫分属1目3科4属，检疫名录以外的植物线虫数量占前3位的属有拟滑刃属（Aphelenchoides）、滑刃属（Aphelenchus）和短体属（Pratylenchus），分别占植物线虫总数的77．1％、16．4％和2．9％；2）新西兰进口百合种球中检测出的拟滑刃属线虫数量（426条／10球）为荷兰进口品种的3．5倍（123条／10球）。3）上述两国进口的百合种球中有3个品种携带潜在危险性线虫——根结属线虫，但数量较少，平均2～7条／10球．同时还携带非植物线虫，分属于盆咽属、拟丽突属、头叶属和小杆属。数量在50～300条／10球之间。     

绿色食品生产基地大气环境质量的模糊综合评价

根据辽宁省阜新市彰武县环境监测站提供的数据,建立评价因子集U,根据环境质量标准的4个等级建立评价等级集V,选择降半梯形分布来确定隶属函数,建立模糊关系矩阵R,采用超标倍数赋权法确立权重系数,构造权重系数矩阵A,将模糊矩阵R和权重矩阵A进行合成,得出综合评价结果.2002～2004年彰武县空气质量的最终评价结果分别为Ⅰ级、Ⅱ级和符合发展绿色食品的要求.与其他方法的比较结果表明,该模糊综合评价法较好地解决了质量分级归属问题,采用超标倍数赋权法建立权重得到了比较客观的结果.     

当前我国农业保险发展的主要问题及对策建议

我国农业保险正面临着极好的发展机遇,出现了良好的发展势头,但目前仍然存在制约我国农业保险发展的诸多因素,主要是:农业风险本身的可保性差;农业保险经营技术落后;农民收入低,政府投入少;以及法律法规建设的缺位等。我国农业保险要健康有序的发展,必须改进农业保险经营技术;建立有效的再保险机制;增加政府投入,逐步实行以支持农业保险为主的农业保护政策;加快农业保险立法进程,使农业保险走上规范化制度化发展的轨道。