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人工智能在中小型企业审计质量提升中的应用分析——以天宇药业智能审计平台为例
Analysis of Artificial Intelligence Empowering Audit Quality Improvement of Small and Medium-Sized Enterprises—A Case Study of Tianyu Pharmaceutical’s Intelligent Audit Platform
 [PDF]

陈郑诗, 黄辰
Business and Globalization (BGlo) , 2026, DOI: 10.12677/bglo.2026.142015
Abstract: 数字经济发展与国家政策引导下,人工智能成为突破中小企业审计发展瓶颈的关键,医药制造类中小企业因业务复杂度高,审计智能化转型需求更为迫切,而现有研究对该类企业的适配性探索尚显不足。文章以浙江天宇药业为案例,结合其财务数据剖析传统审计效率低、风险漏判、成本高、技术适配不足等问题,探究人工智能在审计全流程的应用路径与落地成效,并从技术、人才、制度三维度提出优化对策。研究证实人工智能能有效提升中小企业审计质量与效率,相关实践方案为医药行业及同类中小企业审计智能化转型提供了可复制的参考,也为数字经济与实体经济深度融合提供了审计层面的实践支撑。
Driven by the development of the digital economy and national policy guidance, artificial intelligence has become a key to breaking the bottlenecks in the audit development of small and medium-sized enterprises (SMEs). Pharmaceutical manufacturing SMEs have an even more urgent demand for intelligent audit transformation due to the high complexity of their business operations, yet existing research lacks sufficient exploration on the adaptability of intelligent auditing for such enterprises. Taking Zhejiang Tianyu Pharmaceutical Co., Ltd. as a case study, this paper analyzes the problems of traditional auditing such as low efficiency, missed risk judgment, high costs and inadequate technical adaptability by combining the company’s financial data, explores the application paths and implementation effects of artificial intelligence in the entire audit process, and puts forward optimization countermeasures from the three dimensions of technology, talent and system. The research confirms that artificial intelligence can effectively improve the audit quality and efficiency of SMEs. The relevant practical solutions provide replicable references for the intelligent audit transformation of pharmaceutical enterprises and similar SMEs, and also offer practical support at the audit level for the in-depth integration of the digital economy and the real economy.
“七次脉”析微
Analysis of the “Seven Pulses”
 [PDF]

姜玉杰, 张苇航
Traditional Chinese Medicine (TCM) , 2021, DOI: 10.12677/TCM.2021.106103
Abstract: 七次脉,最早见于《灵枢?本输》,是指分属任、督脉及手、足六阳经的天突、人迎、扶突、天窗、天荣、天牖、天柱、风府八个颈项部腧穴。通过分析“七次脉”的命名与定位、理论发展,追溯其源流和演变,探究其重要意义以及对现代临床的应用价值。
The seventh channels, first seen in “Lingshu?Benshu”, refer to the Tiantu, Renying, Futu, Tian-chuang, Tianrong, Tianzhu, Tianzhu, and Fengfu at the neck, which belong to Ren, Du Channel and Hand, Foot Six Yang Sutras. By analyzing the name, position, and theoretical development of the “seven pulses” and tracing its origin and evolution, this paper explores its significance and application value to modern clinical practice.
论析数字虚拟人的场景构建策略及其效果——以天妤的敦煌文化场景为例
On the Analysis of the Scene Construction Strategy and Its Effect of Digital Virtual Human—Taking the Dunhuang Cultural Scene of Tianyu as an Example
 [PDF]

杨滢, 李欣
Journalism and Communications (JC) , 2025, DOI: 10.12677/jc.2025.137190
Abstract: 数字虚拟人天妤利用自身优势构建出独特的敦煌文化场景,在抖音和小红书等平台拥有超高人气,并成为我国第一个文化出海的数字虚拟人。天妤构建了敦煌美妆场景、敦煌壁画场景、融合非遗元素场景和虚实相嵌活动场景,融合多元东方美学元素、重视内容生产与传播、注重智能传播的交互性,扩大了亚文化群体的传播范围、社群交互加快了数字虚拟人建设、激发了第三空间的文娱消费。数字虚拟人天妤的出现,使得敦煌文化以一种充满现代科技感的方式重新获得大众的关注和喜爱,探析其文化场景构建的策略及其效果,有利于促进中华文化的传播。
The digital virtual human Tianyu uses its own advantages to build a unique Dunhuang cultural scene. It has a high popularity on platforms such as TikTok and rednote, and has become the first digital virtual human in China. It constructs Dunhuang beauty makeup scenes, Dunhuang mural scenes, scenes of intangible cultural heritage elements, and scenes of virtual and real embedded activities, integrates multiple oriental aesthetic elements, attaches importance to content production and dissemination, and pays attention to the interaction of intelligent communication. It expands the scope of subculture group communication, community interaction accelerates the construction of digital virtual humans, and stimulates the cultural consumption of the third space. The emergence of digital virtual human Tianyu has made Dunhuang culture regain public attention and love in a way that is full of modern science and technology. Exploring the strategies and effects of its cultural scene construction is conducive to promoting the spread of Chinese culture.
A Preliminary Examination of Risk in the Pharmaceutical Supply Chain (PSC) in the National Health Service (NHS)  [PDF]
Liz Breen
Journal of Service Science and Management (JSSM) , 2008, DOI: 10.4236/jssm.2008.12020
Abstract: The effective management of pharmaceuticals in the National Health Service (NHS) is critical to patient welfare thus any risks attached to this must be identified and controlled. At a very basic level, risks in the pharmaceutical supply chain are associated with product discontinuity, product shortages, poor performance, patient safety/dispensing errors, and technological errors (causing stock shortages in pharmacies) to name but a few, all of which incur risk through disruption to the system. Current indications suggest that the pharmaceutical industry and NHS practitioners alike have their concerns as to the use of generic supply chain strategies in association with what is perceived to be a specialist product (pharmaceuticals). The aim of the study undertaken was to gain a more realistic understanding of the nature and prevalence of risk in the Pharmaceutical Supply Chain (PSC) to be used as a basis for a more rigorous research project incorporating in-vestigation in the UK, Europe and USA. Data was collected via a workshop forum held in November 2005. The outputs of the workshop indicated that there were thirty-five prevalent risks. The risks were rated using risk assessment catego-ries such as impact, occurrence and controllability. The findings indicated that the risks identified are similar to those prevalent in industrial supply chains, regardless of the idiosyncrasies of pharmaceuticals. However, the group consen-sus was that caution must be applied in how such risks are addressed, as there are aspects of the product that highlight its uniqueness e.g. criticality.
Review on Molecular Typing Methods of Pathogens  [PDF]
Tiehao Lin, Liying Lin, Fan Zhang
Open Journal of Medical Microbiology (OJMM) , 2014, DOI: 10.4236/ojmm.2014.43017
Abstract:
This paper presents several common molecular typing methods, Pulsed-Field Gel Electrophoresis (PFGE), Restriction Fragment Length Polymorphisma (RFLP), Random Amplified Polymorphic DNA (RAPD), Automatic Ribotyping, rep-PCR, Multi-Locus Sequence Typing (MLST), in which the application and progress of molecular typing of pathgens for these methods are described. These methods played an important role in pathgens source tracking, knowing the source(s) of bacteria in pharmaceutical, preventing and controlling the diarrhea and food-poisoning outbreaks, which have great value in the remediation and prevention of further bacterial contamination.
Teaching the Philosophy of Practice as a Key Component of Pharmaceutical Care Practice
Claire Kolar,Keri Hager,Ph.D.,Pharm.D.,Victoria Losinski
- , 2018, DOI: https://doi.org/10.24926/iip.v9i1.1273
Abstract: Abstract No abstract require
Public Medication and Health Services Demand in Greece: The Relationship between Generics and Prototype Drugs  [PDF]
Karolos-Karampet Avakian, Spyros Missiakoulis, Kanellos Toudas
Theoretical Economics Letters (TEL) , 2024, DOI: 10.4236/tel.2024.143054
Abstract: This article aims to delve into the contemporary landscape of the pharmaceutical industry, specifically focusing on the demand for generic and prototype drugs. The research comprises two segments: theoretical and empirical. The theoretical section provides a literature review with accompanying clarification of terms related to drugs, emphasizing prototypes and generics, while also exploring the fundamental functions of pharmaceutical markets globally and in Greece from 2004 to 2020. The article investigates various theories detailing the factors influencing demand in the health and drug sector. In the empirical segment, a questionnaire survey involving 461 participants in the Athens area was carried out between January 2021 and April 2022. The sample, ranging from 18 to over 70 years old, was selected through random stratified sampling, employing on-site surveys in municipalities. Logistic multinominal regression identifies factors influencing this demand, including higher age, occupation in the private sector with moderate income, and residence in the southern or western suburbs. Findings indicate that the demand for generic drugs in this sample is not particularly high despite the fact that it contributes to social welfare and the national economy by saving resources.
Spectophotometric method for determination of certain cephalosporins using 4-chloro-7-nitrobenzo-2-oxa-1,3-diazole (NBD-Cl)  [PDF]
Azza H. Rageh, Salwa R. El-Shaboury, Gamal A. Saleh, Fardous A. Mohamed
Natural Science (NS) , 2010, DOI: 10.4236/ns.2010.28104
Abstract: A simple, accurate and precise spectrophotometric method has been proposed for the determination of eleven cephalosporins, namely; cefaclor monohydrate, cefadroxil monohydrate, cefalexin anhydrous, cefradine anhydrous, cefotaxime sodium, cefoperazone sodium, ceftriaxone sodium, ceftazidime penthydrate, cefazolin sodium, cefixime and cefpodoxime pro- xetil in bulk drug and in pharmaceutical formulations. The method depends on hydrolysis of the studied drugs using 0.5M NaOH at 100°C and subsequent reaction of the formed sulfide ions with NBD-Cl (4-chloro-7-nitrobenzo-2-oxa-1, 3-diazole) to form a yellow-colored chromogen measured at 390 nm. Different variables affecting the reaction (e.g. NaOH concentration, hydrolysis time, NBD-Cl concentration and diluting solvent) were studied and optimized. Under the optimum conditions, linear relationships with good correlation coefficients (0.9990- 0.9999) were found in the range of 5-160 μg mL-1 for all studied drugs. The limits of assay detection and quantitiation ranged from 0.289 to 5.867 and from 0.878 to 17.778 μg mL-1; respectively. The accuracy and precision of the proposed method were satisfactory. The method was successfully applied for analysis of the studied drugs in their pharmaceutical formulations and the recovery percentages ranged from 96.6 to 103.5%.
Sequential Injection Analysis of Ampicillin in Pharmaceuticals by Using Potentiometric Detectors Based on PVC and Sol-Gel Membranes  [PDF]
Nestor Zárate, Alberto N. Araujo, M. Concei?ao B. S. M. Montenegro, Ricardo Pérez-Olmos
American Journal of Analytical Chemistry (AJAC) , 2011, DOI: 10.4236/ajac.2011.24059
Abstract: This work describes the construction and the evaluation of the general performance of new ampicilli-nate-selective electrodes based on manganese (III) tetraphenylporphyrin [Mn(III) TPP-Cl] as ionophore, incorporated in both PVC and sol-gel membranes and directly applied onto a conductive graphite/epoxy resin support. The units were constructed without inner reference solution adopting conventional configuration and in the case of PVC membrane the tubular configuration was also adopted. The good working characteristics of these electrodes, made possible its application to the determination of ampicillin in pharmaceuticals formulations, both in conventional batch analysis and in flow conditions, when the electrodes were coupled to a SIA system. In the last case the potentiometric sensors presented linear response towards ampicillin concentration between 5.0 × 10–4 and 5.0 × 10–2 mol?l–1 with slopes of –57.4 and –63.5 mV?dec–1 for the PVC and sol-gel membranes, respectively. The developed procedures enable mean relative standard deviations better than 3% for all the samples analysed. The obtained results do not statistically differ from those furnished by applying the HPLC reference method.
Strategy of Innovation’s Management in the Pharmaceutical Industry Holds Intellectual Property  [PDF]
Cássia Rita Pereira da Veiga, Claudimar Pereira da Veiga, Jansen Maia Del Corso, Anderson Catapan
American Journal of Industrial and Business Management (AJIBM) , 2013, DOI: 10.4236/ajibm.2013.36065
Abstract: In the management of innovation, intellectual property rights assume the primary role. In this sense, this paper aims to describe, with examples, the various strategies used by the pharmaceutical industry in the preservation of their legitimate rights of the intellectual property system. This is an exploratory study by using documentary research and longitudinal time. Even with the difference in laws between countries, the pharmaceutical anti-competitive practices gain more space in the global economy. For patents become political tools that foster innovation and diffusion of knowledge, it is suggested that revisions in the legislation, homogeneous international regulation and supervision of health authorities ensure quality of product and control of pharmaceutical marketing. This work also addresses political and social considerations on the subject while exploring some suggestions of ideal patent system.
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