转基因玉米MON87427梯度含量基体标准物质的研制

【目的】转基因检测标准物质是转基因生物安全监管、标识制度实施的物质基础，是实验室内检测数据溯源、实验室间检测数据可比的保证。中国于2017年批准进口转基因玉米MON87427用作加工原料，其安全监管和检测急需研制有证标准物质。【方法】以开发商提供的转基因玉米MON87427杂合种子和非转基因受体种子为原材料，对转基因玉米MON87427和其受体种子分别清洗、干燥、冷冻研磨、粒径及含水量检测，按质量分数(以干基计)称量配制得到质量分数分别为60.0、99.5和1 000.0 mg·g^-1的转基因玉米MON87427基体标准物质MON87427a、MON87427b和MON87427c。运用实时荧光定量PCR进行粉末的均匀性初检，初检合格后分装。用MON87427/zSSIIb二重微滴数字PCR(ddPCR)方法进行标准物质均匀性、稳定性评估和8家实验室联合定值。根据《标准物质定值的通用原则及统计学原理》(JJF 1343)进行标准物质均匀性评估、稳定性评估、联合定值数据的处理及不确定度评定。【结果】本批标准物质有MON87427a、MON87427b、MON8742...     

组织文化、环境不确定性与管理会计信息认知

管理会计是一门应用性学科，它围绕组织的价值创造服务于企业实践。组织文化在其核心价值观的传递与解释过程中会对管理会计信息的认知程度产生影响，也会改变人们对环境不确定性的态度。管理会计信息支持系统通过对信息有用性的甄别与分析，提高人们对管理会计信息的认知能力，进一步使管理会计控制系统发挥更大的作用，提高管理会计的效率与效果。     

Hand-feel soil texture observations to evaluate the accuracy of digital soil maps for local prediction of soil particle size distribution: A case study in Central France

Digital maps of soil properties are now widely available. End-users now can access several digital soil mapping (DSM) products of soil properties, produced using different models, calibration/training data, and covariates at various spatial scales from global to local. Therefore, there is an urgent need to provide easy-to-understand tools to communicate map uncertainty and help end-users assess the reliability of DSM products for use at local scales. In this study, we used a large amount of hand-feel soil texture (HFST) data to assess the performance of various published DSM products on the prediction of soil particle size distribution in Central France. We tested four DSM products for soil texture prediction developed at various scales (global, continental, national, and regional) by comparing their predictions with approximately 3 200 HFST observations realized on a 1:50 000 soil survey conducted after release of these DSM products. We used both visual comparisons and quantitative indicators to match the DSM predictions and HFST observations. The comparison between the low-cost HFST observations and DSM predictions clearly showed the applicability of various DSM products, with the prediction accuracy increasing from global to regional predictions. This simple evaluation can determine which products can be used at the local scale and if more accurate DSM products are required.     

高效液相色谱-串联质谱法测定鸡肉中癸氧喹酯的测量不确定度评定

分析了影响应用高效液相色谱-串联质谱法测定鸡肉中癸氧喹酯残留量的测量不确定因素,并对各不确定度分量进行了量化计算,最终求得扩展不确定度为0.56μg/kg,分析表明重复测量、制备标准溶液及内标溶液引入的不确定度分量是影响癸氧喹酯残留量测量不确定度的主要因素。