Background:Insufficient physical activity and prolonged sedentary behavior have emerged as major global public health challenges.Short bouts(≤10 min)of accumulated exercise(SBAE)throughout the day may be a promising ...Background:Insufficient physical activity and prolonged sedentary behavior have emerged as major global public health challenges.Short bouts(≤10 min)of accumulated exercise(SBAE)throughout the day may be a promising strategy to mitigate the adverse effects of prolonged sitting and promote physical activity,ultimately promoting overall health.However,previous ambiguity in defining this concept has resulted in a fragmented and inconsistent evidence base,impeding practical applications,the development of guidelines,and policymaking.The purpose of this study is to establish an operational definition of SBAE by synthesizing systematic reviews and research trials alongside an expert consensus.Additionally,it seeks to evaluate acute and long-term efficacy and feasibility,providing evidence-based recommendations for practice and future research directions.Methods:A literature search was performed across PubMed and Web of Science,followed by systematic screening and summarization of eligible studies based on predefined inclusion criteria.Inclusion criteria encompassed various modesypes of SBAE(bouts lasting≤10 min,performed multiple times daily with≥30 min intervals);both aerobic and resistance exercise were considered.Relevant systematic reviews and research trials were included.Methodological quality,risk of bias,and evidence certainty were assessed.Expert consensus was obtained through a survey to evaluate recommendations and agreement levels on findings.Results:After analyzing 27 systematic reviews,135 research studies,and an expert consensus involving 48 researchers from 11 countries,SBAE is defined as any exercise mode of activity,regardless of intensity,that is accumulated in either continuous or intermittent bouts lasting≤10 min per session(including multiple intermittent sets)that are performed multiple times(≥2 sessions/day)per day,with intervals of≥30 min between bouts or otherwise sufficient time for recovery.When used to interrupt prolonged periods of sedentary time,SBAE mitigates the acute adverse effects of sedentary behavior on more than 10 clinical biomarkers of endocrine,cardiovascular,and brain health/function among adults of diverse ages and conditions.Moreover,SBAE was superior for improving acute glycemic control compared to a single continuous exercise session.As a long-term intervention(average of 11 weeks),SBAE can improve over 20 health outcomes,including peak oxygen uptake,resting blood pressure,and metabolic health.Additionally,SBAE might be more effective than continuous exercise for improving longer-term glycemic control and body composition.Long-term completion rates for SBAE interventions are generally high(95%),with low dropout rates(12%)and high adherence rates even without supervision(85%),and its safety has been preliminarily validated.Conclusion:An operational definition of SBAE is provided along with its classification and acute and long-term efficacy.Practical exercise prescription recommendations and evidence-based strategies for various populations and contexts are provided.Future research should focus on generating high-quality evidence for SBAE in 5 key areas:quantification and monitoring,population-specific responses,optimization of exercise prescriptions,intervention efficacy,and practical implementation.Additionally,addressing policy,environmental,and promotional barriers is crucial for transitioning from expert consensus to public consensus,and for facilitating the application of this strategy in real-world environments.展开更多
In the digital and intelligent era,the development direction of new liberal arts has undergone a significant transformation,posing substantial challenges to traditional accounting course teaching models.As a core cour...In the digital and intelligent era,the development direction of new liberal arts has undergone a significant transformation,posing substantial challenges to traditional accounting course teaching models.As a core course in accounting majors,Financial Statement Analysis requires students not only to master fundamental financial analysis theories but also to cultivate sharp analytical skills and strong professional ethics.Traditional teaching methods struggle to genuinely inspire students’patriotic sentiments and professional ethics,whereas the“5E+Ideological and Political Education”model effectively integrates ideological elements across five key stages:attraction,exploration,explanation,transfer,and evaluation.This approach provides robust support for cultivating versatile,high-quality talents.展开更多
Hemoptysis is defined as bleeding originating from the respiratory tract distal to the larynx and is associated with a wide spectrum of underlying conditions,including bronchiectasis,pulmonary malignancies,tuberculosi...Hemoptysis is defined as bleeding originating from the respiratory tract distal to the larynx and is associated with a wide spectrum of underlying conditions,including bronchiectasis,pulmonary malignancies,tuberculosis,aspergillosis,and vascular malformations.[1-3]A metaanalysis involving patients with massive hemoptysis reported a mortality rate of 3.5%.[4]This underscores the critical importance of prompt and eff ective embolization of the responsible artery to improve outcomes,particularly in patients presenting with life-threatening hemoptysis.展开更多
The Declaration of Competing Interest statements were not included in the published version of the following articles that appeared in previous issues of Water Science and Engineering.The appropriate Declaration Compe...The Declaration of Competing Interest statements were not included in the published version of the following articles that appeared in previous issues of Water Science and Engineering.The appropriate Declaration Competing Interest statements,provided by authors,are included below.展开更多
The Declaration of Competing Interest statements were not included in the published version of the following articles that appeared in previous issues of Water Science and Engineering.The appropriate Declaration of Co...The Declaration of Competing Interest statements were not included in the published version of the following articles that appeared in previous issues of Water Science and Engineering.The appropriate Declaration of Competing Interest statements,provided by authors,are included below.展开更多
The Declaration of Competing Interest statements were not included in the published version of the following articles that appeared in previous issues of Water Science and Engineering.The appropriate Declaration of Co...The Declaration of Competing Interest statements were not included in the published version of the following articles that appeared in previous issues of Water Science and Engineering.The appropriate Declaration of Competing Interest statements,provided by authors,are included below.展开更多
The Declaration of Competing Interest statements were not included in the published version of the following articles that appeared in previous issues of Water Science and Engineering.The appropriate Declaration Compe...The Declaration of Competing Interest statements were not included in the published version of the following articles that appeared in previous issues of Water Science and Engineering.The appropriate Declaration Competing Interest statements,provided by authors,are included below.展开更多
The Declaration of Competing Interest statements were not included in the published version of the following articles that appeared in previous issues of Water Science and Engineering.The appropriate Declaration Compe...The Declaration of Competing Interest statements were not included in the published version of the following articles that appeared in previous issues of Water Science and Engineering.The appropriate Declaration Competing Interest statements,provided by authors,are included below.展开更多
OBJECTIVE:In recent years,the number of clinical research reports on acupuncture and manipulation for the treatment of greater occipital neuralgia has gradually increased,but the quality is uneven.There is currently n...OBJECTIVE:In recent years,the number of clinical research reports on acupuncture and manipulation for the treatment of greater occipital neuralgia has gradually increased,but the quality is uneven.There is currently no literature evaluating the quality of published reports,which is not conducive to the promotion of clinical use of these therapies.Therefore,this article assessed the reporting quality of randomized controlled trials on acupuncture and manipulation for greater occipital neuralgia.METHODS:Cochrane Library,PubMed,Web of Science,Embase,China National Knowledge Infrastructure(CNKI),VIP,WanFang Data,and Chinese BioMedical Literature Database(CBM)from inception to May 20,2024 were searched.The reporting quality of included randomized controlled trials was independently evaluated by two investigators using the CONSORT statement,STRICTA checklist,and Cochrane bias of risk assessment tool.A third investigator resolved any disagreement.RESULTS:A total of 62 articles were included.Based on the CONSORT statement,59.46%(22/37)of all entries had a reporting rate of less than 50%,mainly including“Identification as a randomized trial in the title(1/62,1.61%),”“How sample size was determined(7/62,11.29%),”“Implementation(1/62,1.61%),”“Blinding(1/62,1.61%),”and“Reports of Funding(4/62,6.45%).”According to the STRICTA checklist,29.41%(5/17)of all entries had a reporting rate of less than 50%,mainly including“Details of other interventions(7/58,12.07%),”“Setting and context of treatment(0/58,0%),”and“Description of participating acupuncturists(0/58,0%).”CONCLUSION:The reporting quality of randomized controlled trials on acupuncture and manipulation therapy for greater occipital neuralgia remains low.Future researchers need to make greater efforts to strictly adhere to the CONSORT statement and STRICTA checklist during trial design,implementation,and reporting.This will facilitate the standardization of research in this field and enhance the reliability and reproducibility of the research results.展开更多
Declaration of Competing Interest statements is updated in the published version of the following articles that appeared in issues of Resources Chemicals and Materials.The appropriate updated Declaration of Competing ...Declaration of Competing Interest statements is updated in the published version of the following articles that appeared in issues of Resources Chemicals and Materials.The appropriate updated Declaration of Competing Interest state-ments,provided by the Authors,are included below.展开更多
Internal audit plays a strategic role in ensuring the reliability of government financial statements,which are essential tools for achieving public financial accountability and transparency.This study aims to analyze ...Internal audit plays a strategic role in ensuring the reliability of government financial statements,which are essential tools for achieving public financial accountability and transparency.This study aims to analyze the role of internal audit in improving the quality of government financial reporting using a literature review approach based on agency theory.The method employed is a systematic literature review of 12 scholarly articles(7 national and 5 international),as well as relevant books and official reports published within the last five years(2019-2024).The findings indicate that an effective and independent internal audit can reduce information asymmetry between the government(agent)and the public(principal),enhance compliance with Government Accounting Standards(SAP),and strengthen internal controls and financial governance.This study concludes that a competent internal audit function is a critical prerequisite for producing reliable,relevant,and accountable financial statements.The findings support agency theory and offer key recommendations for strengthening internal audit practices in the public sector.展开更多
UNESCO Seville Statement is criticized because it shifts the debate from the operative plan to a methodological plan on which the political authority of international organisms is opposed to independent critics and th...UNESCO Seville Statement is criticized because it shifts the debate from the operative plan to a methodological plan on which the political authority of international organisms is opposed to independent critics and their substantial criticisms. A new Declaration is suggested that responds to the criticisms on the merit and that, moreover, does not assume the usual mythical position of scientists as invested by a superior light.展开更多
It is found from textbooks and literature that there are three different statements for the third law of thermodynamics,i.e., the Nernst theorem, the unattainability statement of absolute zero temperature, and the hea...It is found from textbooks and literature that there are three different statements for the third law of thermodynamics,i.e., the Nernst theorem, the unattainability statement of absolute zero temperature, and the heat capacity statement. It is pointed out that such three statements correspond to three thermodynamic parameters, which are, respectively, the entropy,temperature, and heat capacity, and can be obtained by extrapolating the experimental results of different parameters at ultralow temperatures to absolute zero. It is expounded that because there is no need for additional assumptions in the derivation of the Nernst equation, the Nernst theorem should be renamed as the Nernst statement. Moreover, it is proved that both the Nernst statement and the heat capacity statement are mutually deducible and equivalent, while the unattainability of absolute zero temperature is only a corollary of the Nernst statement or the heat capacity statement so that it is unsuitably referred to as one statement of the third law of thermodynamics. The conclusion is that the Nernst statement and the heat capacity statement are two equivalent statements of the third law of thermodynamics.展开更多
Declaration of Competing Interest statements were not included in the published version of the following articles that appeared in previous issues of Journal of Dermatologic Science and Cosmetic Technology.The appropr...Declaration of Competing Interest statements were not included in the published version of the following articles that appeared in previous issues of Journal of Dermatologic Science and Cosmetic Technology.The appropriate Declaration/Competing Interest statements,provided by the Authors,are included below.展开更多
Ethical Statements and Participant’s Consents were not included in the published version of the following articles that appeared in previous issues of Allergy Medicine.The appropriate Ethical Statements and Particip...Ethical Statements and Participant’s Consents were not included in the published version of the following articles that appeared in previous issues of Allergy Medicine.The appropriate Ethical Statements and Participant’s Consents provided by the Authors,are included below:“Exploring drug-induced toxic epidermal necrolysis:A case series and comprehensive review”[Allergy Medicine,Volume 3,March 2025,100011]http://gffzzd3cc09b8251d45dfsf56bv906qn0q6fxk.ffgz.tsg.suse.edu.cn/10.1016/j.allmed.2024.100011 Ethical Statement:This research involves retrospective case analyses using de-identified patient data.There were no prospective interventions,and informed consent has been obtained.展开更多
The robotic surgical system has been applied in liver surgery.However,controversies concerns exist regarding a variety of factors including the safety,feasibility,efficacy,and cost-effectiveness of robotic surgery.To ...The robotic surgical system has been applied in liver surgery.However,controversies concerns exist regarding a variety of factors including the safety,feasibility,efficacy,and cost-effectiveness of robotic surgery.To promote the development of robotic hepatectomy,this study aimed to evaluate the current status of robotic hepatectomy and provide sixty experts'consensus and recommendations to promote its development.Based on the World Health Organization Handbook for Guideline Development,a Consensus Steering Group and a Consensus Development Group were established to determine the topics,prepare evidence-based documents,and generate recommendations.The GRADE Grid method and Delphi vote were used to formulate the recommendations.A total of 22 topics were prepared analyzed and widely discussed during the 4 meetings.Based on the published articles and expert panel opinion,7 recommendations were generated by the GRADE method using an evidence-based method,which focused on the safety,feasibility,indication,techniques and cost-effectiveness of hepatectomy.Given that the current evidences were low to very low as evaluated by the GRADE method,further randomized-controlled trials are needed in the future to validate these recommendations.展开更多
The assertion that a climate crisis is rapidly approaching due to excess carbon dioxide (CO2) in the atmosphere is said to be based on science. This science is summarized in the statements of the major scientific soci...The assertion that a climate crisis is rapidly approaching due to excess carbon dioxide (CO2) in the atmosphere is said to be based on science. This science is summarized in the statements of the major scientific societies. These statements, have motivated, governments, the media, and much of the public to commit to abandoning fossil, i.e. going to “net zero” at some time in the not-so-distant future, perhaps by 2050, 26 years from now. The claims of these scientific societies clearly have a profound impact on the government, the media and the public, and therefore the scientific basis for these claims needs to be frequently and rigorously reexamined by the societies, and scrutinized by the public. This paper illustrates some serious concerns regarding the claims of these societies. It is not difficult to question these claims by comparing them with actual data from well-established organizations such as NOAA and NASA. Furthermore, the claims seem to go against such well-established scientific laws as the Stefan Boltzman radiation law, and le Chatelier’s principle. If the statements of the societies overstate the danger, or are even incorrect, they may be motivating the United States, the western world, or even the whole world to make an enormously expensive and unnecessary transition to an energy infrastructure that is more expensive, less reliable, and more environmentally damaging than the one we have today. This article suggests that these scientific societies reexamine their climate statements with the goal of making them more moderate and more scientifically correct.展开更多
A systematic review was conducted to identify and qualitatively analyze the methods as well as recommendations of Clinical Practice Guidelines (CPG) and Best Practice Statements (BPS) concerning varicocele in the ...A systematic review was conducted to identify and qualitatively analyze the methods as well as recommendations of Clinical Practice Guidelines (CPG) and Best Practice Statements (BPS) concerning varicocele in the pediatric and adolescent population. An electronic search was performed with the MEDLINE, EMBASE, Science Direct, and Scielo databases, as well as guidelines' Web sites until September 2015. Four guidelines were included in the qualitative synthesis. In general, the recommendations provided by the CPG/BPS were consistent despite the existence of some gaps across the studies. The guidelines issued by the American Urological Association (AUA) and American Society for Reproductive Medicine (ASRM) did not provide evidence-based levels for the recommendations given. Most of the recommendations given by the European Association of Urology (EAU) and European Society of Pediatric Urology (ESPU) were derived from nonrandomized clinical trials, retrospective studies, and expert opinion. Among all CPG/BPS, only one was specifically designed for the pediatric population. The studied guidelines did not undertake independent cost-effectiveness and risk-benefit analysis. The main objectives of these guidelines were to translate the best evidence into practice and provide a framework of standardized care while maintaining clinical autonomy and physician judgment. However, the limitations identified in the CPG/BPS for the diagnosis and management of varicocele in children and adolescents indicate ample opportunities for research and future incorporation of higher quality standards in patient care.展开更多
The coronavirus disease 2019(COVID-19),which is caused by SARS-CoV-2,has become a worldwide public health crisis.Published clinical data from China and other countries have shown a much higher risk of developing COVID...The coronavirus disease 2019(COVID-19),which is caused by SARS-CoV-2,has become a worldwide public health crisis.Published clinical data from China and other countries have shown a much higher risk of developing COVID-19 and dying from the disease among the elderly,especially among those who had preexisting hypertension,cardiovascular diseases(CVD)and diabetes mellitus[1].展开更多
After the founding of the People’s Republic of China, the Chinese people have been struggling against poverty amid national development under the leadership of the Communist Party of China(CPC). Since reform and open...After the founding of the People’s Republic of China, the Chinese people have been struggling against poverty amid national development under the leadership of the Communist Party of China(CPC). Since reform and opening up, in particular, China has planned for and organized development-oriented poverty reduction practices on a broad scale with remarkable achievements and blazed a new path of development-oriented poverty reduction with Chinese characteristics. This path is both an essential component of Chinese socialism and a result of the CPC’s ideological improvement on poverty reduction. Since the 18 th CPC National Congress in 2012, the whole Party, country, and society have been called upon to fight the battle against poverty on a full-scale under the guidance of General Secretary Xi Jinping’s important statements on poverty reduction, unveiling a new stage for China’s development-oriented poverty reduction in the new era. China’s unprecedented poverty reduction achievements have enriched the path of poverty reduction with Chinese characteristics. Xi Jinping’s insightful and coherent statements on poverty reduction represent the latest results of Marxist anti-poverty theories and comprise an essential part of Xi Jinping Thought on Socialism with Chinese Characteristics for the New Era. His guidelines are the basis for the brilliant achievements of China’s poverty reduction endeavors, and will contribute Chinese experience and wisdom to global poverty governance.展开更多
摘要Background:Insufficient physical activity and prolonged sedentary behavior have emerged as major global public health challenges.Short bouts(≤10 min)of accumulated exercise(SBAE)throughout the day may be a promising strategy to mitigate the adverse effects of prolonged sitting and promote physical activity,ultimately promoting overall health.However,previous ambiguity in defining this concept has resulted in a fragmented and inconsistent evidence base,impeding practical applications,the development of guidelines,and policymaking.The purpose of this study is to establish an operational definition of SBAE by synthesizing systematic reviews and research trials alongside an expert consensus.Additionally,it seeks to evaluate acute and long-term efficacy and feasibility,providing evidence-based recommendations for practice and future research directions.Methods:A literature search was performed across PubMed and Web of Science,followed by systematic screening and summarization of eligible studies based on predefined inclusion criteria.Inclusion criteria encompassed various modesypes of SBAE(bouts lasting≤10 min,performed multiple times daily with≥30 min intervals);both aerobic and resistance exercise were considered.Relevant systematic reviews and research trials were included.Methodological quality,risk of bias,and evidence certainty were assessed.Expert consensus was obtained through a survey to evaluate recommendations and agreement levels on findings.Results:After analyzing 27 systematic reviews,135 research studies,and an expert consensus involving 48 researchers from 11 countries,SBAE is defined as any exercise mode of activity,regardless of intensity,that is accumulated in either continuous or intermittent bouts lasting≤10 min per session(including multiple intermittent sets)that are performed multiple times(≥2 sessions/day)per day,with intervals of≥30 min between bouts or otherwise sufficient time for recovery.When used to interrupt prolonged periods of sedentary time,SBAE mitigates the acute adverse effects of sedentary behavior on more than 10 clinical biomarkers of endocrine,cardiovascular,and brain health/function among adults of diverse ages and conditions.Moreover,SBAE was superior for improving acute glycemic control compared to a single continuous exercise session.As a long-term intervention(average of 11 weeks),SBAE can improve over 20 health outcomes,including peak oxygen uptake,resting blood pressure,and metabolic health.Additionally,SBAE might be more effective than continuous exercise for improving longer-term glycemic control and body composition.Long-term completion rates for SBAE interventions are generally high(95%),with low dropout rates(12%)and high adherence rates even without supervision(85%),and its safety has been preliminarily validated.Conclusion:An operational definition of SBAE is provided along with its classification and acute and long-term efficacy.Practical exercise prescription recommendations and evidence-based strategies for various populations and contexts are provided.Future research should focus on generating high-quality evidence for SBAE in 5 key areas:quantification and monitoring,population-specific responses,optimization of exercise prescriptions,intervention efficacy,and practical implementation.Additionally,addressing policy,environmental,and promotional barriers is crucial for transitioning from expert consensus to public consensus,and for facilitating the application of this strategy in real-world environments.
基金Project Title:2025 University-Level Ideological and Political Education Demonstration Project“Financial Statement Analysis”。
摘要In the digital and intelligent era,the development direction of new liberal arts has undergone a significant transformation,posing substantial challenges to traditional accounting course teaching models.As a core course in accounting majors,Financial Statement Analysis requires students not only to master fundamental financial analysis theories but also to cultivate sharp analytical skills and strong professional ethics.Traditional teaching methods struggle to genuinely inspire students’patriotic sentiments and professional ethics,whereas the“5E+Ideological and Political Education”model effectively integrates ideological elements across five key stages:attraction,exploration,explanation,transfer,and evaluation.This approach provides robust support for cultivating versatile,high-quality talents.
摘要Hemoptysis is defined as bleeding originating from the respiratory tract distal to the larynx and is associated with a wide spectrum of underlying conditions,including bronchiectasis,pulmonary malignancies,tuberculosis,aspergillosis,and vascular malformations.[1-3]A metaanalysis involving patients with massive hemoptysis reported a mortality rate of 3.5%.[4]This underscores the critical importance of prompt and eff ective embolization of the responsible artery to improve outcomes,particularly in patients presenting with life-threatening hemoptysis.
摘要The Declaration of Competing Interest statements were not included in the published version of the following articles that appeared in previous issues of Water Science and Engineering.The appropriate Declaration Competing Interest statements,provided by authors,are included below.
摘要The Declaration of Competing Interest statements were not included in the published version of the following articles that appeared in previous issues of Water Science and Engineering.The appropriate Declaration of Competing Interest statements,provided by authors,are included below.
摘要The Declaration of Competing Interest statements were not included in the published version of the following articles that appeared in previous issues of Water Science and Engineering.The appropriate Declaration of Competing Interest statements,provided by authors,are included below.
摘要The Declaration of Competing Interest statements were not included in the published version of the following articles that appeared in previous issues of Water Science and Engineering.The appropriate Declaration Competing Interest statements,provided by authors,are included below.
摘要The Declaration of Competing Interest statements were not included in the published version of the following articles that appeared in previous issues of Water Science and Engineering.The appropriate Declaration Competing Interest statements,provided by authors,are included below.
摘要OBJECTIVE:In recent years,the number of clinical research reports on acupuncture and manipulation for the treatment of greater occipital neuralgia has gradually increased,but the quality is uneven.There is currently no literature evaluating the quality of published reports,which is not conducive to the promotion of clinical use of these therapies.Therefore,this article assessed the reporting quality of randomized controlled trials on acupuncture and manipulation for greater occipital neuralgia.METHODS:Cochrane Library,PubMed,Web of Science,Embase,China National Knowledge Infrastructure(CNKI),VIP,WanFang Data,and Chinese BioMedical Literature Database(CBM)from inception to May 20,2024 were searched.The reporting quality of included randomized controlled trials was independently evaluated by two investigators using the CONSORT statement,STRICTA checklist,and Cochrane bias of risk assessment tool.A third investigator resolved any disagreement.RESULTS:A total of 62 articles were included.Based on the CONSORT statement,59.46%(22/37)of all entries had a reporting rate of less than 50%,mainly including“Identification as a randomized trial in the title(1/62,1.61%),”“How sample size was determined(7/62,11.29%),”“Implementation(1/62,1.61%),”“Blinding(1/62,1.61%),”and“Reports of Funding(4/62,6.45%).”According to the STRICTA checklist,29.41%(5/17)of all entries had a reporting rate of less than 50%,mainly including“Details of other interventions(7/58,12.07%),”“Setting and context of treatment(0/58,0%),”and“Description of participating acupuncturists(0/58,0%).”CONCLUSION:The reporting quality of randomized controlled trials on acupuncture and manipulation therapy for greater occipital neuralgia remains low.Future researchers need to make greater efforts to strictly adhere to the CONSORT statement and STRICTA checklist during trial design,implementation,and reporting.This will facilitate the standardization of research in this field and enhance the reliability and reproducibility of the research results.
摘要Declaration of Competing Interest statements is updated in the published version of the following articles that appeared in issues of Resources Chemicals and Materials.The appropriate updated Declaration of Competing Interest state-ments,provided by the Authors,are included below.
摘要Internal audit plays a strategic role in ensuring the reliability of government financial statements,which are essential tools for achieving public financial accountability and transparency.This study aims to analyze the role of internal audit in improving the quality of government financial reporting using a literature review approach based on agency theory.The method employed is a systematic literature review of 12 scholarly articles(7 national and 5 international),as well as relevant books and official reports published within the last five years(2019-2024).The findings indicate that an effective and independent internal audit can reduce information asymmetry between the government(agent)and the public(principal),enhance compliance with Government Accounting Standards(SAP),and strengthen internal controls and financial governance.This study concludes that a competent internal audit function is a critical prerequisite for producing reliable,relevant,and accountable financial statements.The findings support agency theory and offer key recommendations for strengthening internal audit practices in the public sector.
摘要UNESCO Seville Statement is criticized because it shifts the debate from the operative plan to a methodological plan on which the political authority of international organisms is opposed to independent critics and their substantial criticisms. A new Declaration is suggested that responds to the criticisms on the merit and that, moreover, does not assume the usual mythical position of scientists as invested by a superior light.
基金Project supported by the National Natural Science Foundation of China (Grant No. 12075197)the Fundamental Research Fund for the Central Universities of China (Grant No. 20720210020)。
摘要It is found from textbooks and literature that there are three different statements for the third law of thermodynamics,i.e., the Nernst theorem, the unattainability statement of absolute zero temperature, and the heat capacity statement. It is pointed out that such three statements correspond to three thermodynamic parameters, which are, respectively, the entropy,temperature, and heat capacity, and can be obtained by extrapolating the experimental results of different parameters at ultralow temperatures to absolute zero. It is expounded that because there is no need for additional assumptions in the derivation of the Nernst equation, the Nernst theorem should be renamed as the Nernst statement. Moreover, it is proved that both the Nernst statement and the heat capacity statement are mutually deducible and equivalent, while the unattainability of absolute zero temperature is only a corollary of the Nernst statement or the heat capacity statement so that it is unsuitably referred to as one statement of the third law of thermodynamics. The conclusion is that the Nernst statement and the heat capacity statement are two equivalent statements of the third law of thermodynamics.
摘要Declaration of Competing Interest statements were not included in the published version of the following articles that appeared in previous issues of Journal of Dermatologic Science and Cosmetic Technology.The appropriate Declaration/Competing Interest statements,provided by the Authors,are included below.
摘要Ethical Statements and Participant’s Consents were not included in the published version of the following articles that appeared in previous issues of Allergy Medicine.The appropriate Ethical Statements and Participant’s Consents provided by the Authors,are included below:“Exploring drug-induced toxic epidermal necrolysis:A case series and comprehensive review”[Allergy Medicine,Volume 3,March 2025,100011]http://gffzzd3cc09b8251d45dfsf56bv906qn0q6fxk.ffgz.tsg.suse.edu.cn/10.1016/j.allmed.2024.100011 Ethical Statement:This research involves retrospective case analyses using de-identified patient data.There were no prospective interventions,and informed consent has been obtained.
基金Supported by National Key Research and Development Program of China,No.2017YFC0110405National Natural Science Foundation of China,No.81500499
摘要The robotic surgical system has been applied in liver surgery.However,controversies concerns exist regarding a variety of factors including the safety,feasibility,efficacy,and cost-effectiveness of robotic surgery.To promote the development of robotic hepatectomy,this study aimed to evaluate the current status of robotic hepatectomy and provide sixty experts'consensus and recommendations to promote its development.Based on the World Health Organization Handbook for Guideline Development,a Consensus Steering Group and a Consensus Development Group were established to determine the topics,prepare evidence-based documents,and generate recommendations.The GRADE Grid method and Delphi vote were used to formulate the recommendations.A total of 22 topics were prepared analyzed and widely discussed during the 4 meetings.Based on the published articles and expert panel opinion,7 recommendations were generated by the GRADE method using an evidence-based method,which focused on the safety,feasibility,indication,techniques and cost-effectiveness of hepatectomy.Given that the current evidences were low to very low as evaluated by the GRADE method,further randomized-controlled trials are needed in the future to validate these recommendations.
摘要The assertion that a climate crisis is rapidly approaching due to excess carbon dioxide (CO2) in the atmosphere is said to be based on science. This science is summarized in the statements of the major scientific societies. These statements, have motivated, governments, the media, and much of the public to commit to abandoning fossil, i.e. going to “net zero” at some time in the not-so-distant future, perhaps by 2050, 26 years from now. The claims of these scientific societies clearly have a profound impact on the government, the media and the public, and therefore the scientific basis for these claims needs to be frequently and rigorously reexamined by the societies, and scrutinized by the public. This paper illustrates some serious concerns regarding the claims of these societies. It is not difficult to question these claims by comparing them with actual data from well-established organizations such as NOAA and NASA. Furthermore, the claims seem to go against such well-established scientific laws as the Stefan Boltzman radiation law, and le Chatelier’s principle. If the statements of the societies overstate the danger, or are even incorrect, they may be motivating the United States, the western world, or even the whole world to make an enormously expensive and unnecessary transition to an energy infrastructure that is more expensive, less reliable, and more environmentally damaging than the one we have today. This article suggests that these scientific societies reexamine their climate statements with the goal of making them more moderate and more scientifically correct.
摘要A systematic review was conducted to identify and qualitatively analyze the methods as well as recommendations of Clinical Practice Guidelines (CPG) and Best Practice Statements (BPS) concerning varicocele in the pediatric and adolescent population. An electronic search was performed with the MEDLINE, EMBASE, Science Direct, and Scielo databases, as well as guidelines' Web sites until September 2015. Four guidelines were included in the qualitative synthesis. In general, the recommendations provided by the CPG/BPS were consistent despite the existence of some gaps across the studies. The guidelines issued by the American Urological Association (AUA) and American Society for Reproductive Medicine (ASRM) did not provide evidence-based levels for the recommendations given. Most of the recommendations given by the European Association of Urology (EAU) and European Society of Pediatric Urology (ESPU) were derived from nonrandomized clinical trials, retrospective studies, and expert opinion. Among all CPG/BPS, only one was specifically designed for the pediatric population. The studied guidelines did not undertake independent cost-effectiveness and risk-benefit analysis. The main objectives of these guidelines were to translate the best evidence into practice and provide a framework of standardized care while maintaining clinical autonomy and physician judgment. However, the limitations identified in the CPG/BPS for the diagnosis and management of varicocele in children and adolescents indicate ample opportunities for research and future incorporation of higher quality standards in patient care.
摘要The coronavirus disease 2019(COVID-19),which is caused by SARS-CoV-2,has become a worldwide public health crisis.Published clinical data from China and other countries have shown a much higher risk of developing COVID-19 and dying from the disease among the elderly,especially among those who had preexisting hypertension,cardiovascular diseases(CVD)and diabetes mellitus[1].
摘要After the founding of the People’s Republic of China, the Chinese people have been struggling against poverty amid national development under the leadership of the Communist Party of China(CPC). Since reform and opening up, in particular, China has planned for and organized development-oriented poverty reduction practices on a broad scale with remarkable achievements and blazed a new path of development-oriented poverty reduction with Chinese characteristics. This path is both an essential component of Chinese socialism and a result of the CPC’s ideological improvement on poverty reduction. Since the 18 th CPC National Congress in 2012, the whole Party, country, and society have been called upon to fight the battle against poverty on a full-scale under the guidance of General Secretary Xi Jinping’s important statements on poverty reduction, unveiling a new stage for China’s development-oriented poverty reduction in the new era. China’s unprecedented poverty reduction achievements have enriched the path of poverty reduction with Chinese characteristics. Xi Jinping’s insightful and coherent statements on poverty reduction represent the latest results of Marxist anti-poverty theories and comprise an essential part of Xi Jinping Thought on Socialism with Chinese Characteristics for the New Era. His guidelines are the basis for the brilliant achievements of China’s poverty reduction endeavors, and will contribute Chinese experience and wisdom to global poverty governance.