简析我国中小企业会计核算规范化

随着我国社会主义市场经济的不断发展壮大,民营经济也不断发展,中小企业在国民经济中的地位越来越重要,其发展越来越受到关注,但由于各种因素导致中小企业会计核算中存在许多问题,这些问题的存在不但影响中小企业的发展前途,更不利于市场经济的健康发展。因此,建立建全中小企业会计核算制度,规范会计核算手段和措施是十分必要的。     

Effects of TKTL1 silencing by siRNA on growth microenvironment of human hepatocellular carcinoma HepG2 cells

AIM:To explore the relationship between the expression of transketolase-like 1 protein(TKTL1) and the metastasis of hepatocellular carcinoma by investigating the change of some indicators in growth microenvironment including lactate production, reduced glutathione(GSH) level and ratio of NADPH/NADP⁺ in hepatocellular carcinoma cell line HepG2 after silencing of TKTL1 expression by siRNA. METHODS:Specific siRNA expression vector targeting TKTL1 gene was constructed and transfected into HepG2 cell line. The effect of TKTL1 silencing was evaluated by detecting the mRNA level and the activity of transketolase(TKTL1). The changes of lactate production, GSH level, the ratio of NADPH/NADP⁺ and glucose-6-phosphate dehydrogenase(G-6-PD) activity were observed in transfected HepG2 cells compared with the untransfected control cells. RESULTS:Compared with the untransfected control cells, the mRNA expression of TKTL1 and the TKT activity decreased significantly(P<0.01). Meanwhile, the lactate production, GSH level and ratio of NADPH/NADP⁺ also decreased significantly(P<0.01). However, no change of the G-6-PD activity was observed. CONCLUSION:Carcinoma cells switch the glucose metabolism by overexpression of TKTL1 to modify the lactate production and the levels of reactive oxygen species, thus changing the growth microenvironment in favor of tumor metastasis.     

重庆市典型小城镇污水处理厂进水水质特征分析

以重庆市某典型小城镇污水处理厂进水为研究对象,通过对其水质监测结果的分析,了解小城镇污水处理厂进水水质情况、各水质指标月变化及周变化规律,并对进水水质指标相关性进行了分析,研究结果对小城镇污水处理厂的设计与运行管理有一定的借鉴意义.     

钱塘江流域森林群落物种多样性与土壤因子的关系

对钱塘江流域不同林分的4个物种多样性指数和9个土壤指标进行回归分析。结果表明:全磷、速效钾与乔木层各指数有显著负相关关系(P<0.05),有效磷与乔木层Simpson指数有显著负相关关系(P<0.05),水解性氮与草本层Shannon-Wiener指数、Gleason指数有显著正相关关系(P<0.05),速效钾与草本层Gleason指数有显著正相关关系(P<0.05);逐步回归分析表明,土壤全磷、速效钾对钱塘江流域植被物种多样性影响较大。     

Risk of anaesthetic mortality in dogs and cats: an observational cohort study of 3546 cases

Objective To evaluate the anaesthetic death risk for dogs and cats in a French private practice. Study design Observational cohort study. Animal population All small animals anesthetized at the Centre Hospitalier Vétérinaire des Cordeliers between April 15th, 2008 and April 15th, 2010. Methods General anaesthesia was defined as a drug‐induced unconsciousness characterised by a controlled and reversible depression of the central nervous system and analgesia, sufficient to allow endotracheal intubation. Patient outcome (alive or dead) was assessed at the end of anaesthesia defined as the meeting point of the return of consciousness, rectal temperature >36 °C and ability to maintain sternal recumbency. Death occurring during anaesthesia was recorded. Relationship between anaesthetic death and ASA status, species, age, nature of the procedure, anaesthetic protocol and occurrence of epidural administration of a combination of morphine and bupivacaine were analysed. Results During the study period 3546 animals underwent general anaesthesia. The overall death rate in the present study was 1.35% (48 in 3546, 95% CI 0.96–1.75). The death rate of healthy animals (ASA 1 and 2) was 0.12% (3 in 2602 95% CI 0.02–0.34). For sick animals (ASA status 3 and over), the overall death rate was 4.77% (45 in 944 95% CI 3.36–6.18). The death rates in the ASA 3, 4 and 5 categories were 2.90%, 7.58% and 17.33%, respectively. The main factor associated with increased odds of anaesthetic death in ASA categories 3 and over was poor health status (ASA physical status classification). The nature of the procedure the patient underwent and epidural administration of a combination of morphine and bupivacaine were not correlated with the occurrence of death during anaesthesia. Neither species nor age effects were detected. Conclusion and clinical relevance Specific factors were associated with increased odds of anaesthetic death, especially poor health status. Efforts must be directed towards thorough preoperative patient evaluation and improvement of clinical conditions if possible. Identification of risk factors before anaesthesia should lead to increased surveillance by trained staff. This could result in better outcomes.     

极小种群植物毛枝五针松的野生资源状况研究

2011年7～11月,在文山州西畴县、马关县和麻栗坡县采用社会学田野调查和植物学群落调查方法,对极小种群植物毛枝五针松种群进行了调查分析.结果表明,毛枝五针松野生资源稀少,仅有358株,木材蓄积量仅为22.8444m3.其中麻栗坡县是毛枝五针松的集中分布区,有335株;西畴县和马关县为零星分布区,分别有13株和10株.毛枝五针松对水湿和光照条件要求高,受到偷砍盗伐的严重威胁,对极小种群毛枝五针松的保育,不仅要加强对现有野生资源的保护管理,还需通过人工扩繁种苗,逐步恢复和扩大其种群数量和规模.     

断奶仔猪小肠黏膜脂肪酸结合蛋白和二肽转运载体1mRNA表达发育性变化及谷氨酰胺对其的影响

本试验旨在研究断奶仔猪小肠黏膜脂肪酸结合蛋白( Ⅰ-FABP)和二肽转运载体1( PEPT1) mRNA表达的发育性变化及谷氨酰胺对其的影响.以69头(21±3)日龄断奶杜×长×大仔猪为试验动物,断奶当天选取3头猪进行屠宰,剩余66头随机分为2组,每组3个重复,每个重复11头.对照组饲喂基础饲粮,试验组饲喂基础饲粮+1％谷氨酰胺.断奶后第3、5、7、14天试验组和对照组分别选取3头猪进行屠宰(共计27头),取十二指肠、空肠和回肠黏膜组织样品,通过实时定量PCR法测定Ⅰ-FABP和PEPT1 mRNA的表达量.结果表明:1)Ⅰ-FABP和PEPT1 mRNA的表达量各肠段间无显著差异(P＞0.05);2)Ⅰ-FABP和PEPT1 mRNA在十二指肠、空肠和回肠的表达量均在断奶后急剧下降,断奶第3天的表达量最低,显著低于断奶当天(P＜0.05),而后逐渐升高,第14天达到峰值;3)试验组Ⅰ-FABP和PEPT1 mRNA表达量与对照组无显著差异(P＞0.05),但试验组表现出促使十二指肠、空肠、回肠黏膜的Ⅰ-FABP和十二指肠PEPT1 mRNA表达提前恢复至断奶前水平的趋势.结果提示,断奶仔猪Ⅰ-FABP和PEPT1 mRNA表达量随时间而变化,谷氨酰胺对断奶后Ⅰ-FABP和PEPT1 mRNA表达量的恢复有一定的促进作用.     

珠溪河流域土地利用变化对面源磷污染的影响研究

探讨土地利用类型变化对磷、泥沙负荷以及截留能力的影响,为制定珠溪河流域面源磷污染治理措施提供重要支撑,也为鄱阳湖流域磷污染精准防治提供科学依据。基于2010年和2018年土地利用数据,采用SWAT模型对珠溪河流域面源磷负荷、泥沙负荷以及径流进行了模拟研究,并结合水文水质实测数据对模型的模拟结果进行评价。结果表明:相关系数R ²和Nash-Suttclife模型效率系数E _NS均满足SWAT模型在研究区的适用要求;泥沙与总磷的负荷强度与耕地、建设用地的覆盖率呈正相关,与林地、草地的覆盖率呈负相关,且总磷负荷强度与泥沙负荷强度有较高的重合性;2010年、2018年土地利用数据的总磷、泥沙年均入河系数分别为0.535、0.736和0.558、0.752,2个时期的泥沙与总磷入河系数中北部大于南部。控制农业生产和农村生活的污染物排放是减少面源污染的重要措施,进行退耕还林或退耕还草能有效截留污染物质以及起到防沙固土的作用。     

Is there a relationship between clinical presentation,diagnostic and radiographic findings and outcome in horses with osteoarthritis of the small tarsal joints?

Reasons for performing study: Despite the possibility that sound horses may have radiographic signs consistent with osteoarthritis of the small tarsal joints (OA‐STJ), a diagnosis of ‘bone spavin’ as a cause of lameness is often made based only on radiographic examination. Objectives: To determine whether severity of radiographic change and response to treatment are correlated with the duration and degree of lameness and the response to intra‐articular anaesthesia in horses with OA‐STJ. Methods: A retrospective study of all horses that showed a positive response to intra‐articular anaesthesia of the STJ was performed. Details of history, clinical presentation and diagnostic findings were recorded. Radiographs of affected tarsi were evaluated and scored independently by 2 observers. Follow‐up was via a telephone questionnaire with the owner. Statistical analysis was used to assess the association between the duration and degree of lameness, the response to intra‐articular anaesthesia and radiographic findings. Response to treatment was compared with the findings from the diagnostic work‐up. Results: Ninety‐one horses were included (61 unilateral and 30 bilateral lameness). Fifty‐nine percent of horses had been lame for over 2 months. There was no association between the duration and degree of lameness, or between duration or degree of lameness, intra‐articular anaesthesia and radiographic findings. Response to treatment showed a significant positive association with less severe radiographic changes within the tarsometatarsal (TMT) joint. Follow‐up was available for 48% of cases, with 52% horses returning to the same level of exercise. Conclusions: There is no association between the duration and degree of lameness, the response to intra‐articular anaesthesia and radiographic findings in horses with OA‐STJ. However, horses that improved following treatment tended to have less marked TMT joint pathology. Potential relevance: Response to intra‐articular anaesthesia should remain the gold standard for diagnosis of OA‐STJ. Predicting which cases are likely to improve following treatment remains difficult.