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1.
衍生金融工具是在20世纪80年代初的金融创新活动中产生的,它已给现代财务会计理论和实务带来很大冲击和挑战,其中衍生金融工具会计计量是最具争议且分歧较大的核心和焦点问题。从20世纪80年代以来,FASB和IASC就展开了对衍生金融工具会计准则的研究和制定工作,但到目前为止还尚未完全突破计量关,只是确定了以公允价值计量所有金融工具的目标。文中对衍生金融工具会计计量问题进行了简要分析。  相似文献   

2.
Scalp electrode impedance measurements recorded by wired and wireless electroencephalography (EEG) machines in 7 healthy dogs were compared. Eight recordings resulted in 80 impedance readings from subdermal wire electrodes (locations F7/F8, F3/F4, T3/T4, C3/C4, Fz, and Cz). Impedance values were measured first from the wired and then the wireless EEG machine. Wireless impedance measurements were higher than the wired EEG machine in 79/80 readings (P ≤ 0.05), being on average 2.83 kΩ [P ≤ 0.05, 95% confidence interval (CI): 2.51 to 3.14, SD = 1.42] higher. Impedances from the wired machine ranged between < 0.5 and 9 kΩ (mean = 3.09, median = 2.00, SD = 2.15), whereas impedances from the wireless machine ranged between 2.69 and 6.07 kΩ (mean = 5.92, median = 5.05, SD = 2.59). Despite these differences in impedance measurements, both machines measured similar impedance patterns. The wireless EEG machine’s impedance measurements, therefore, should be acceptable for veterinary clinical settings.  相似文献   

3.
Laparoscopic surgery is entrenched within human medicine and offers many advantages over traditional laparotomy procedures. Such techniques have filtered down into veterinary medicine, with some practitioners now routinely performing endoscopic oophorectomy in dogs. However, until the recent development of miniature laparoscopy instruments for human pediatrics, such procedures were not possible in small exotic mammals. By combining the commonly used 2.7-mm endoscopic system with 3-mm instruments, laparoscopic surgery has now become a reality in exotic mammal practice. This article summarizes the required equipment and the surgical approach to performing endoscopic oophorectomy in pet rabbits, and serves as a useful model for endosurgery in small exotic mammals.  相似文献   

4.
The Virginia-Maryland Regional College of Veterinary Medicine (VMRCVM) agreed to perform outcomes assessment (OA) as part of the accreditation review process for the American Veterinary Medical Association (AVMA). Nine OA instruments were developed and validated by a 20-member accreditation committee. The instruments were also pre-tested by a subset of the target population. The instruments were for alumni one to five years post-graduate, alumni 6-15 years post-graduate, faculty, staff, DVM students, employers of veterinarians, referring veterinarians using the Blacksburg campus, and referring veterinarians using the Leesburg campus. In addition, data were used from OA surveys previously done for the Office of Research and Graduate Studies. Data from the surveys were incorporated into each of the 11 Essentials for Accreditation required by the AVMA. The process of OA provided a comprehensive assessment of the many aspects of the operation of the college. An important follow-up to the OA process is use of data to enhance and/or re-prioritize existing programs.  相似文献   

5.
VCARS, the Veterinary Computerized Anesthetic Record System, has been developed to capture pre-, peri- and post-anesthetic data using Tablet PCs, 802.11b wireless networks, and a web-based database. Patient demographics, anticipated procedures and anesthetist, service information and hematologic and chemistry values are imported from the Veterinary Medical Teaching Hospital patient information system. Using a wireless Tablet PC, pre-anesthetic examination findings are recorded and an anesthetic plan including anesthetic drugs and anesthetic and monitoring equipment is developed. During induction and maintenance of anesthesia, physiologic variables, drug, fluid, anesthetic gas and oxygen administration, laboratory values, patient location, and important events can be charted with the simplicity of a paper anesthetic record. This information can be manipulated for display in a variety of ways depending on the specific needs of the case. Tools for calculating optimal fluid rates and drug dosages are incorporated into the design. The anesthetic records from multiple cases can be viewed simultaneously using a centrally-located monitor. Detailed audit trails ensure data integrity. A high-end search engine will allow rapid and complete retrieval of patient and anesthetic information. Macromedia flash is used to allow temporary disconnection from the wireless network without losing the ability to view, add, or edit data. The initial stages of software development are nearing completion, a wireless network is in place and hardware is being purchased. A pilot study will be conducted using manual entry of physiologic data prior to integration of automatically captured patient physiological variables. It is anticipated that this system will drastically improve the accuracy of data collection and retrieval and will provide important information about anesthetic management allowing improvement in overall patient care.  相似文献   

6.
We developed a novel wireless radio transmission pH measurement system to continuously monitor ruminal bottom pH in cows, and compared these measurements to pH values determined by a spot-sample method. The wireless system consists of a pH sensor, data measurement receiver, relay unit, and personal computer with special software. The bullet-shaped sensor can be easily administered orally via a catheter into the rumen, without surgery. The glass electrode, using a temperature compensation system, can detect the rumen fluid pH with high accuracy. The ruminal bottom pH in healthy rumen-fistulated cows was measured as 6.52 ± 0.18 by the wireless system and as 6.62 ± 0.20 by the spot-sample method; with a correlation between pH measurements using these different methods (n = 8, 24 samples, r = 0.952, P < 0.01). When measured serially in a cow fed a diet evoking rumen acidosis, the ruminal bottom pH decreased markedly following the morning feeding and then increased gradually by the next morning feeding. This wireless system is a ready-to-use tool for estimating circadian changes in ruminal bottom pH.  相似文献   

7.
The purchase of veterinary endoscopy equipment requires a large investment on the part of the hospital. To ensure good return on the investment as well as to provide adequate service to clients, the equipment should be properly maintained. Close attention to this detail enables the practitioner to extend the life of the endoscope and its accessory instruments.  相似文献   

8.
A "good" bovine frozen semen must have: high fertility, low costs, good genetic values. The genetic value is associated to the sire and the Artificial Insemination (AI) centre can only optimize the management of the progeny test program. The high fertility and the low costs are strictly linked to the qualitative level of the technical management of the AI centre. The optimization of the management of an AI centre can be done by the choice of the best systems of semen handling and analysis, using the methods of the Statistical Quality Control (SQC). To support the production in an AI centre, it becomes important to set up some statistical instruments aiming to performing a Statistical Quality Control. These instruments (such as Control Charts) should allow the monitoring of the production because the various lots, produced by the same centre, should have a basically constant number of motile spermatozoa after thawing (the quality parameter with the better correlation with the fertility). Moreover, this number should range within the tolerance limits established by the centre. Only in this way the production activity of an AI centre may become of industrial type. The system that aims to maximize the production level, in an AI centre, as a function of the number of motile spermatozoa after thawing, consists of predicting forward motility and concentration, after thawing, of a batch of semen and using these values to compute the correct number of straws to produce for the batch (for each bull). The ARIMA models can be used to forecast the percentage of motile sperms after thawing for bulls with continue production, while to forecast the concentration it is necessary to verify the loss of spermatozoa during the semen handling.  相似文献   

9.
The determination of the arterial blood pressure was done on 12 healthy mixed breed dogs in both the anesthetized and the conscious state, to evaluate two instruments (Doppler flow detector and infrasonde D4000), in their ability to indirectly determine arterial blood pressure. The coefficients of variation were higher with indirect methods when compared with the results obtained by cannulation. These coefficients were lower with the Doppler flow detector. The correlation study showed that both apparatuses were reliable in most situations. The infrasonde D4000 was more accurate than the Doppler in the conscious animals. However the results showed a lack of precision in hypertensive conscious dogs. The diastolic arterial blood pressure was particularly precise in the case of the anesthetized hypotensive dogs. Its sensitivity allowed it to register muscle movement artifacts. The Doppler flow detector showed less variation and was particularly accurate in both anesthetized and conscious hypertensive dogs. Its sensitivity allowed artifact movement sounds to be detected. The Doppler should be used in quiet surroundings or earphones should be worn by the evaluator. Some form of restraint is needed with the use of both instruments. Even if the correlations with the direct arterial blood pressure values were better with the infrasonde D4000, greater variations were found in the individual readings. The Doppler instrument represents in the hands of the investigators a better instrument for routine monitoring of blood pressure in the dog.  相似文献   

10.
2020年9月修订的《农业行政执法文书制作规范》有利于适应新形势下农业行政处罚领域解决新问题、提升新能力、防范新风险的执法文书需求,其对农业执法文书种类,行政执法与刑事、纪检的监督机制以及执法文书制作要求作进一步规范。本文对新修订《规范》的文书种类、制作要求、文字表述、执法流程进行了探讨,修订内容体现了行政执法的程序特点,在保证行政相对人权益的同时,规范案卷材料的制作、送达、执行和整理归档;提出了新《规范》文书制作中的汉字数字与阿拉伯数字、标点符号与计量单位、案件名称与案由等使用的关键点,避免了执法文书制作不规范的现象。  相似文献   

11.
This article describes the maintenance of dental instruments in a companion animal practice, in particular the correct sharpening techniques for tartar scrapers, curettes, excavators, and elevators. Sharp instruments are essential for the quality and speed of dental care.  相似文献   

12.
Urinary calculi were removed by means of laparoscopic-assisted cystoscopy in 3 dogs. Two small abdominal incisions were made--1 for a laparoscope and 1 for placement of a Babcock forceps to aid in grasping and lifting the urinary bladder to the abdominal wall. A cystoscope and instruments for calculi removal were passed through a small cystotomy. Biopsy of the urinary bladder or other abdominal organs could also be performed by use of this technique. Laparoscopic-assisted cystoscopy was minimally invasive and provided clear images of the mucosal surface of the urinary bladder and proximal portion of the urethra for easy retrieval of urinary calculi. An imaging procedure should be performed to ensure complete removal of calculi.  相似文献   

13.
Kidney biopsies in dogs are commonly obtained using automated spring-loaded biopsy instruments. Interpretation of biopsies from dogs with glomerular disease requires examination of at least 5-10 glomeruli, with at least two biopsies usually required for full evaluation. The purpose of this study was to compare quality and interpretability of renal biopsies obtained from healthy dogs with a large-gauge, vacuum-assisted biopsy instrument versus two biopsies obtained with a spring-loaded biopsy needle. Twenty dogs were randomized into two groups, and percutaneous, ultrasound-guided renal biopsies were evaluated using standard criteria. There were no significant differences in the number of biopsies that contained renal tissue, cortex, or medulla. Biopsies obtained with either instrument contained an adequate number of glomeruli and an equivalent number of arterioles and severity of tissue compression. Differences included easier penetration of the renal capsule and collection of sufficient tissue for interpretation with only one instrument pass when using the vacuum-assisted device (vs two passes required with the spring-loaded instrument). Before use in client-owned dogs, future studies should evaluate whether these differences are clinically relevant advantages in the diagnostic evaluation of dogs with kidney disease, and determine the prevalence and severity of complications when using this larger gauge device.  相似文献   

14.
A field necropsy technique for cattle is described which avoids contamination by environmental mycobacteria of tissues intended for bacteriological examination. Settling the dust by hosing on and around the carcase, using sterile instruments for the collection of each tissue, excising lymph nodes without incising the capsule and submitting the nodes to the laboratory intact in saturated tetraborate solution resulted in uncontaminated samples even under adverse field conditions. The procedure is recommended for future investigations into the role of mycobacteria other than Mycobacterium bovis in the sensitisation of cattle to the intradermal test for tuberculosis.  相似文献   

15.
Application of flow cytometric techniques to veterinary clinical hematology   总被引:1,自引:0,他引:1  
Flow cytometry has emerged as a major new technology in veterinary clinical laboratories. Flow cytometers in current use include stand-alone instruments and cytometers incorporated into hematology analyzers. Flow cytometers offer rapid and quantitative analysis of a variety of cell types based on cell size, molecular complexity, and antigenic composition. Therefore, flow cytometry complements and extends the knowledge that can be obtained by light microscopy. Stand-alone instruments are very flexible, however, this flexibility opens the instrument to obtaining invalid or misleading results. The recent development of monoclonal antibodies specific for epitopes on blood cells of food and companion animals has greatly expanded the spectrum of tests with potential clinical application. Tests that appear to have the greatest potential for routine application include reticulocyte and reticulated platelet enumeration, detection of erythrocyte-bound immunoglobulin, immunophenotyping of leukemias and lymphomas, and bone marrow differential cell counting. This report will briefly review the technical aspects of flow cytometry and then focus on techniques with present or potential application to the veterinary clinical laboratory.  相似文献   

16.
Four automated blood cell counting systems were evaluated at the Michigan State University Veterinary Clinical Center (VCC) for their suitability for analyzing various animals' blood in a university teaching hospital laboratory. The instruments were compared to a Coulter Model S-Senior (Coulter Electronics)which had been used for 8 years, and was to be replaced. The instruments were a Coulter Model S-Plus IV, an Ortho ELT-8/ds (Ortho Diagnostics Systems), a Technicon H-1 (Technicon Instruments), and a Sysmex E-5,000 (Toa Medical Electronics). Additionally, an Ortho ELT-8/ws at a private laboratory (Cenvet) was compared to the Coulter S-Senior at the VCC. Based on these evaluations, only the Sysmex E-5,000 was considered unacceptable for the VCC laboratory. Certain advantages and disadvantages of the instruments are described in this article. The comparisons among instruments were not as consistent or repetitive as expected for a controlled experiment but did provide information likely useful to others considering using or purchasing an automated blood cell counting system for a veterinary laboratory.  相似文献   

17.
Endodontic Instruments for Root Canal Therapy   总被引:1,自引:0,他引:1  
This article on endodontic instrumentation includes endodontic instruments and techniques of root-canal preparation of teeth in veterinary patients. Familiarity with instruments covered in this article and with advances in veterinary endodontics has become necessary for the veterinary dental practitioner who wishes to practice dentistry using current techniques. Veterinary endodontic techniques that help to retain the teeth longer are increasing in demand as an option to extracting damaged teeth. Endodontic treatment involves removal of the irreversibly damaged pulp, followed by cleaning and shaping of the root canal space using endodontic instruments and subsequent filling, or obturation, with a semisolid material and a sealer.  相似文献   

18.
<正>Pipa previously referred to as"the grant"or"Batch to",from the Western,was first seen in the Eastern Han Liu Xi book"Release name·Explanation instrument"":Pipa is on horseback playing musical instruments,forward pop called batches,called back into the pick;based on its performance characteristics and named"batch put."before Tang Dynasty pipa instrument has been used as a general term for all the pluck.This  相似文献   

19.
Otoscopy, rhinoscopy, and bronchoscopy are indispensable techniwues in ear, nose, and throat clinics and in diseases of the trachea and the bronchial tree. The quality of the instruments used in these techniques is of primary importance. The endoscopic procedures, the instruments used, and the indications for the examinations are discussed.  相似文献   

20.
The reintroduction and development of safe motorized instruments, the increased availability of continuing education, and the understanding and implementation of appropriate procedures allow practitioners to provide better dental care. Veterinarians realize that sedation, analgesia, a full-mouth speculum, and proper instrumentation are necessary to provide these services. Continued instrument design, future research, and new treatment and prophylactic protocols should have a positive impact on the future of equine dental health. New and rediscovered procedures for equilibrating equine occlusion are allowing horses to masticate more efficiently, carry a bit more comfortably, and experience improved performance. The horse, the horse owner, and the veterinary profession all benefit from providing complete equine dental care.  相似文献   

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