Research of internal auditing reporting relationships

2002年末，世通公司内部审计部门副总经理的辛西亚·库珀，揭开了世通公司惊人的舞弊黑幕，这引发世界范围内探讨公司治理改革的新浪潮，内部审计也得到了前所未有的重视。本文选择以内部审计报告关系作为研究对象，其意义在于：一是内部审计报告关系是为数不多的对内部审计实务的性质起着重大影响的主题（IIA，2003）；二是内部审计作为公司治理的四个基本主体之一，其报告关系对公司的内部与外部治理效果都会产生影响。本文将内部审计报告关系置于公司治理的环境下加以分析，并考虑到内部审计在公司管理中的作用，得出了内部审计最佳报告关系为向审计委员会和高管层双重报告这一结论。 本文共五章，第一章，引言，介绍本文研究背景...In the end of 2002, Cynthia Cooper, the Vice president of IA Dept. of WorldCom, unclosed the astonishing fraudulent practices of WorldCom. The case brought the renovation for corporate governance through out of the world and made IA attaching importance to people than ever before. In this article, IA Reporting Relationships was selected as study subject with two sense of meaning. Firstly, IA Repor...学位：管理学硕士院系专业：管理学院会计系_会计学学号：20041105

Competition Pattern and Competition Strategy of Zhejiang Oil Product Market in the Future

在成品油市场竞争中，最重要的两个因素是市场和客户。市场就是生命。作为石化产业链终端环节的成品油销售企业来说，从以前谁占有资源（即采购到成品油）谁就占有效益，到现在谁占有市场谁就占有效益，掌握更多的销售终端，就掌握了竞争的筹码。客户就是上帝，建立长久持续的交易关系，必须要培养客户对于品牌的忠诚度，这点对于市场的竞争者尤为重要。浙江省成品油市场终端销售以中石化为主，但随着中石油、国外石油巨头以合资合作、联营、独资等方式进入省内成品油市场，投资于成品油零售领域，利用品牌效应扩大销售网络，抢占市场，石油销售市场的竞争更加严峻，可谓是“与狼共舞”。中石化想巩固网点和销售渠道方面的龙头地位，中石油则想缩小...In oil product market competition, the two most important factors are the market and customers. The market is the vital. As petrochemical industry chain terminal links of oil products sales enterprises, from the previous who own resources (i.e., procurement to oil product ) who has benefits, until now, who has the market who has benefits, the more sales terminals, the better competitive advatage. ...学位：工商管理硕士院系专业：管理学院高级经理教育中心（EMBA项目）_高级管理人员工商管理硕士(EMBA)学号：X201015608

Status on the diagnosis and treatment of BK virus infection

BK病毒（BKV）属于人类多瘤病毒中的一个亚型。BKV在普通人群中隐性感染率高达80%。近年来,随着器官移植术的广泛开展以及强效免疫抑制剂的大量使用,在免疫抑制和免疫低下的人群中,由潜伏于体内的BKV重新被激活而引起的BKV相关肾病（BKVAN）、出血性膀胱炎、输尿管狭窄等疾病越来越受到医学界的关注。目前对BKV感染缺乏明确有效的预防措施及抗病毒药物,因此早期监测器官移植术后患者体内的BKV载量、减少免疫抑制剂的使用量、及时调整免疫抑制剂治疗方案并辅助使用其他抗病毒药物对预防BKV相关疾病的发生尤为重要。文章就BKV感染相关的疾病及其临床症状、生物学特征、感染机制以及当前国内外诊断及治疗研究现状进行综述。BK virus （BKV） belongs to a subtype of human polyomavirus. Recessive infection rate of BKV in general population is about 80%. With expanded use of organ transplantation in recent years where strong immunosuppression is essential,BKV associated nephropathy（BKVAN）,hemorrhagic cystitis,ureterostenosis and other associated diseases due to the reactivation of latent BKV in immunosuppressed or immunocompromised populations are becoming more of a concern in medical community. Since the prevention measures and effective antiviral drugs for BKV are rather limited,the effective means for reducing BK associated morbidity and mortality due to BKV associated diseases are the early monitoring of viral loads,reducing the usage of immunosuppressant,adjusting immunosuppressant treatment regime and using adjuvant therapies. This review describes the clinical symptoms,biology,mechanisms and the advances in the diagnosis and treatment of BKV at home and abroad

Current status of vaccine development against leishmaniasis

利什曼病是由利什曼原虫引起的一种人兽共患寄生虫病,分布于全球90多个国家,每年新发利什曼病患者130多万,有2万~3万例死亡,给全球尤其是发展中; 国家带来沉重的社会经济及医疗负担。目前针对利什曼病的防治措施主要为控制传染源和药物治疗,但均无法消除利什曼病。疫苗接种是行之有效的并具社会经济效; 益的控制利什曼病的防治手段。因此,利什曼病疫苗的研发具有十分重要的现实意义。本文重点就利什曼原虫致病机制及各类利什曼病疫苗的研究现状进行综述。Leishmaniasis is a zoonotic disease caused by Leishmania parasites.; Currently, leishmaniasis has affected 12 million people in over 90; countries, with 1.3 million reported cases each year and 20 -30 thousand; deaths. The disease causes a large social and economic burden; particularly in developing countries. Current strategies for; leishmaniasis control include controlling the source of infection and; drug treatment, both of which, however, cannot eliminate the disease.; Effective vaccination would be an ideal approach to control; leishmaniasis. Here, we review the pathogenic mechanism of Leishmania,; the existing vaccines for veterinary use, and human vaccine development; efforts against the disease

Enhanced vaccine accessibility through innovative regulatory sciences

疫苗储存运输要遵循冷链运输(cold; chain,CC)的要求,这很大程度上限制了疫苗的接种和普及,尤其是在那些贫困偏远地区。为扩大疫苗可及性,世界卫生组织(World Health; Organization,WHO)于2012年首次提出了受控温度链(controlled temperature; chain,CTC)法规,即在政府部门和WHO的监管下,在有充分热稳定性数据支持的前提下,若申报CTC的疫苗在不低于40 ℃下存放至少3; d后仍能保证效力,则该疫苗在免疫供应链后期无需冷链运输。CTC法规已成功应用在包括MenAfriVac~在内的4个商品化疫苗上。本文介绍了CTC; 法规的内容和应用情况,通过科学监管提高疫苗可及性,减少不必要的浪费。The need to keep vaccine in a traditional cold chain (CC) is a; constraining factor for many immunization campaigns,particularly in the; resource-limited countries. Increased flexibility with an approach newly; introduced in 2012 was implemented with meningitis a; vaccine,MenAfriVac~,across sub-Saharan Africa,after thorough review of; the scientific data by regulatory authorities and World Health; Organization (WHO). This approach was termedcontrolled temperature; chain(CTC) by allowing the vaccines to be exposed at temperatures of up; to 40 ℃ for a minimum of three days prior to the administration of the; vaccine. There are four vaccines were licensed for CTC,including; MenAfriVac~. This article introduces the details and the applications of; CTC. More efforts are underway to fully realize the potentials of the; CTC strategy for increased vaccine accessibility and reduced wastage

双膦酸盐类药物用于肿瘤辅助治疗的临床研究进展

双膦酸盐是用于骨骼疾病及钙代谢性疾病治疗的一类药物,主要用于治疗骨质疏松症、佩吉特病、高钙血症等。同时临床研究显示双膦酸盐还可用于多发性骨髓瘤、乳腺癌、肾癌、前列腺癌等疾病的辅助治疗,改善患者的临床结局,尤其是唑来膦酸盐的抗肿瘤效果更具优势,被广泛应用于多种恶性肿瘤的临床研究。本文就双膦酸盐在肿瘤辅助治疗中的临床研究进展进行综述。国家自然科学基金面上项目(31670939

经内窥镜大隐静脉获取术在冠状动脉旁路移植术中应用的学习曲线

目的探讨内窥镜获取大隐静脉在冠状动脉旁路移植术中的应用并探讨学习曲线，重点关注初学者易发生的问题及对早期临床结果的影响。方法回顾性分析2013年7月至2014年4月在郑州大学第一附属医院心外科接受不停跳冠状动脉旁路移植术并使用内窥镜技术获取大隐静脉的83例患者的临床资料，按照手术时间的先后顺序分为A组（初学组20例）、B组（熟悉组20例）、C组（进步组20例）、D组（成熟组23例），分析各组之间患者围术期及随访结果差异，明确学习曲线周期。结果该组患者年龄为（60.22±8.06）岁，体质量为（69.77±11.66） kg，其中合并高血压24例、糖尿病26例、亚急性脑梗14例。A组相对于后三组获取大隐静脉长度与时间比值明显较小（P<0.001），静脉主干损伤数量明显较多（P=0.006），并且随访1年时静脉桥通畅率较低，但差异无统计学意义。结论内窥镜获取大隐静脉之前技术操作培训是必要的，能有效规避初学者造成的血管损伤，实际获取的过程中大概需要亲自操作20例，并认真总结技术技巧就可以较为熟练地进行相关操作

灾害护理能力评估工具的分析

通过回顾国内外灾害护理能力评估工具现状,对其外部特征、测量学特征、理论基础、主要维度和使用情况等方面进行分析,旨在为后续工具研制和选用提供参考

The Impacts of Sarbanes-Oxley Act on Internal Auditing

安然事件发生后,美国于2002年颁布了Sanbans-OxleyAct(简称SOX法案),其中多个条款均涉及到内部控制或内部审计。本文旨在探讨SOX法案对内部审计地位所产生的影响,进而讨论内部审计在公司遵循SOX法案中可以承担的职责。After the financial scandals of Enron, the Sarbanes-Oxley Act (SOX) was signed into law. Sections 201,302 , 404 and other sections of the Act are related to Internal Control and Internal Auditing. This paper analyzes the impacts of SOX on the position of Internal Auditing, then discusses the Internal Auditing's role in Sarbanes-Oxley Act