A Research into the Current Situation, Problems and Countermeasures of Mobile Tax in China

互联网时代人们利用移动终端来实现各种信息交互已经成为一种发展趋势。电子产业在技术上的突飞猛进、庞大的用户群体和广阔的市场前景吸引着许多商业财团。传统互联网用户的增速已趋平缓，而移动互联网用户数量呈几何级数递增，各种传统的网络应用和功能逐渐向移动互联网迁移，正逐步改变着人们的工作和生活方式。结合现代移动通讯技术和移动终端技术，将办税和税务办公移植到移动终端上，已经成为一种发展的必然。由桌面电脑操作转变为掌上操作，用户不再受时间和地点的限制，既能满足纳税人的移动办税需求，又给税务工作人员的工作带来极大便利。 本文简要介绍了移动互联网和移动终端的发展状况，及移动税务的内容和参与主体；介绍了我国办税...In the internet age, People use mobile terminal to achieve a variety of information interaction, which has become a trend of development. Electronics technology makes a spurt of progress and the huge user groups and broad market prospect attracts many business consortiums. The traditional Internet users have slowed down, on the contrary, the number of mobile Internet user increases in geometric pr...学位：税务硕士院系专业：经济学院财政系_税务硕士学号：1552012115181

Empirical Study on the Relationship between China's Export and Import Trade

虽然出口和进口贸易的关系长期以来都备受关注，尤其是出口多一点好还是进口多一点好一直是各方争论的焦点。但是，从计量上分析二者的关系还比较少。为了克服以往一些文献只是从理论上对二者的关系进行探讨的弊端，本文主要利用中国出口和进口月度数据以及格兰杰因果关系检验、协整检验和向量误差修正模型(ECM)等方法对中国的出口和进口贸易之间的相互关系从数量上进行实证研究。为了更加客观准确地分析中国的出口和进口贸易之间的联动性，本文首先对二者各自的特征和异同点进行分析。由于月度数据存在明显的季节性且从图形上可以直观地判断出出口和进口数据均存在中断，本文特别地利用了(未)含结构中断的季节性单位根的检验方法来检验它们...The relation between export and import has been paid close attention, especially a debate always is focused on which is better, more import or more export, but the empirical study is still absent. Taking into account that issue, this arcitcle employs Granger Causal Analysis, cointegration and Error-Correcting approaches on the monthly data of China’s export and import to analyse their long-term e...学位：理学硕士院系专业：数学系_概率论与数理统计学号：20022303

玻色-爱因斯坦凝聚临界温度的估算

引进有效数密度的概念，对球谐势阱中理想玻色气体的临界温度作了简便的估算，并以此为例讨论应如何将玻色-爱因斯坦凝聚（bEC）的研究引入教学，同时还阐述了这种引入的重要意义.福建省自然科学基

一种Ag纳米粒子嵌入的复合材料制备与光催化性能研究

将Zn O纳米线阵列作为模板,采用射频和直流磁控溅射法,结合快速退火工艺制备了Zn O/Ti O2/Ag/Zn Se复合光催化材料。利用扫描电子显微镜、X射线衍射仪、透射电镜、紫外可见吸收光度计、拉曼谱仪等仪器分别考察了复合纳米线的形貌、结构、光学性质和催化性能。研究结果表明,在Zn Se半导体敏化和Ag纳米粒子诱导表面等离激元的共振作用下,复合材料在紫外光和可见光方面表现出了良好的光吸收性能和光催化性能

磷脂酰肌醇转移蛋白

　磷脂酰肌醇转移蛋白(phosphatidylinositol/phosphatidylcholinetransferproteins, PITP) 普遍存在于真核生物细胞中, PITP能够结合并交换一分子的磷脂酰肌醇(phosphatidylinositol, PI)或 磷脂酰胆碱(phosphatidylcholine, PC), 并促进这两类脂分子在细胞内膜组分间的转移。PITP对细 胞内膜组分间脂类的运输和代谢、分泌囊泡的形成和运输、磷脂酶C(phospholipase, PLC)调节的 信号传导以及神经退化等生理生化过程具有重要的影响。综述了近年来PITP的研究进展, 并对目 前研究中存在的一些问题进行探讨

环孢素A微乳巴布膏眼贴的制备及体外透皮实验

背景:免疫性眼病如甲亢性突眼、葡萄膜炎等疾病严重危害患者的眼健康,是眼科的常见病和疑难病,目前最常见的治疗方法为口服激素和免疫抑制剂,疗效不佳、反复发作、预后差同时全身不良反应很大。此类疾病多有淋巴细胞直接或间接参与。尝试把免疫抑制剂制作成巴布膏眼贴,通过局部外用使药物进入体内,利用环孢素A微乳的淋巴靶向性能,使环孢素A作用在睑周淋巴结,从而达到治疗或控制睑周淋巴结参与反应的免疫性眼病。这种方法为局部外用,不用全身用药,针对性强,药物剂量小,如果治疗效果好,可以有效治疗免疫性眼病并规避原有药物全身应用及长期应用的不良反应。目的:制备环孢素A微乳巴布膏眼贴,研究环孢素A微乳巴布膏眼贴体外透皮吸收特性。方法:将环孢素A微乳与聚丙烯酸钠、聚乙烯醇、聚乙烯吡络烷酮、明胶、桃胶、羧甲基纤维素钠、羟丙基纤维素等的水溶性高分子材料混合物以1 mg∶1 mL的比例充分混匀,涂布于无纺布上制备成巴布膏。Franz扩散池法测定该巴布膏在ICR小鼠腹部皮肤的通透性。高效液相色谱分析法检测环孢素A浓度,并进行皮肤刺激性和过敏性实验。结果与结论:实验成功制备了粘性适宜、透气透水性能良好、敷贴舒适、无皮肤刺激性和过敏反应的环孢素A微乳巴布膏,环孢素A含量为10 mg/片,质量浓度为1 g/L。环孢素A微乳透皮的浓度随着时间的增加而增加,具有较好的透皮效果。证实将环孢素A微乳制备成巴布膏眼贴是可行的。其在透皮性能、黏附能力、皮肤舒适方面表现良好。莆田学院校级课题(2014034);;莆田市科技局课题(2014S06(2))~

老年人备灾现状及应对策略的研究进展

阐述国内外老年人的备灾现状,老年人应对灾害能力下降,备灾能力较低,应对灾害相关知识和教育缺乏,慢性疾病影响其备灾状态,其获取备灾信息途径和方式单一。提出需建立社区备灾组织、提供..

Determination of Chlorpromazine and Promethazine and Their Metabolites in Animal Food Using Ultra Performance Liquid Chromatography with Tandem Mass Spectrometry

建立了动物源食品中吩噻嗪类药物氯丙嗪、异丙嗪及其代谢物氯丙嗪亚砜和异丙嗪亚砜同时测定的固相萃取超高效液相色谱-电喷雾电离串联四极杆质谱(uPlC-ESIMS/MS)方法。样品用乙酸乙酯和氢氧化钠溶液提取,OASIS Hlb柱富集净化,超高效液相色谱-电喷雾串联四极杆质谱仪检测,采用多反应监测正离子模式,可以一次性对动物源性食品中的吩噻嗪类药物氯丙嗪、异丙嗪及其代谢物氯丙嗪亚砜和异丙嗪亚砜进行定性和定量测定。方法在1--100μg/l范围具有良好的线性,回收率为76%--96%,定量下限(S/n>10)为异丙嗪5μg/kg,氯丙嗪、氯丙嗪亚砜、异丙嗪亚砜1μg/kg。检出限(S/n=3)为异丙嗪1.5μg/kg,氯丙嗪、氯丙嗪亚砜、异丙嗪亚砜0.3μg/kg。A method for the simultaneous detection residues of chlorpromazine and promethazine and their metabolites chlorpromazine sulphoxide and promethazine sulphoxide in animal foods was developed by using solid phase extraction(SPE) combination with ultra performance liquid chromatography-electrospray ionization triple-quadruple tandem mass spectrometry(UPLC-ESI MS/MS).The chlorpromazine and promethazine and their metabolites in the test sample was extracted with ethyl acetate and sodium hydroxide solution.The homogenate was centrifuged and the supernatant was collected.The extract was cleaned up and concentrated on an Oasis HLB cartridge,and then analyzed by UPLC-ESI MS/MS under the positive ion mode using multiple reaction monitoring(MRM) mode.Extraction and chromatographic conditions were optimized and the best separation was obtained.The cabalibration curves were linear in the range of 1-100 μg/L.The average recoveries were between 76% and 96%(n=6) in the spiked range of 5-100 μg/kg in pork,fish,dullfrog and milk.The limits of quantification(S/N>10) were in the range of 1-5 μg/kg and the limits of detection(S/N=3) were 0.3-1.5 μg/kg.国家质量监督检验检疫总局科研计划资助项目(2007IK137

献血者中戊型肝炎病毒血症研究

目的　了解湖州地区献血者戊型肝炎病毒感染情况。方法　采用ELISA法检测 30 4 7名无偿献血者血清抗 HEVIgM和IgG抗体 ,巢式RT PCR检测抗 HEVIgM阳性血清中HEVRNA。 结果　 30 4 7名无偿献血者中抗 HEVIgG的检出率为 4 1.7% ,抗 HEVIgM检出率为 1.5 %。 4 6份抗 HEVIgM阳性中发现 6份HEVRNA阳性。献血者中病毒血症阳性率为 0 .2 %。 6名HEV病毒血症者中 4名为HEV基因Ⅰ型 ,另 2例为HEV基因Ⅳ型。结论　在献血者中HEV病毒血症并不罕见 ,有必要对输血后戊肝的潜在危险进行评估

Reclamation technology on preventing heavy metal pollution from landfill of indigenous zinc smelting areas

作者简介：敖子强（1975－），贵州德江人，男，博士生，主要从事环境生 态和污染生态学研究。福建厦门大学生命科学学院，361005。 Email: [email protected] 通信作者：严重玲（1959－），贵州贵阳人，男，教授，主要从事污染生 态学研究。福建厦门大学生命科学学院，361005。Email: [email protected][中文文摘]：黔西北赫章县炼锌造成大量的废弃地，土地复垦成为当地面临的主要问题。为大面积的土地复垦提供基础数据，在平整的废渣堆上用0、25 和50 kg/m2 的碱石灰做隔离层，然后在隔离层上覆以30、45 和60 cm 的非污染区土壤，共9个处理；选用当地的主要农作物红豆、白菜、玉米和马铃薯进行试验。通过近2 a 对红豆、白菜、玉米和马铃薯可食部 分和复垦土壤的重金属进行One-Way ANOVA （LSD）分析和富集系数比较得出碱石灰隔离层降低了农作物可食部分的重金属含量；玉米是对重金属富集系数最小的农作物，适合作为土地复垦的首选农作物，而白菜对重金属的富集系数最大，不适合在炼锌区复垦土壤种植；经济有效的碱石灰隔离层厚度为25 kg/m，复垦土壤的厚度为30 cm。[英文文摘]Due to indigenous zinc smelting, lots of lands were polluted and abandoned in Hezhang County, Guizhou Province. The reclamation of polluted soils is becoming more important to improve environmental protection and to prompt agricultural production in these areas. In the present study, total of nine treatments of different amount of lime (0, 25 and 50 kg/m2) was used as isolation layer in the flat slag heap, and then the isolation layer was covered with different amount of non-contamination soil (30, 45 and 60 cm), respectively. During the following two years, bean (Phaseolus angularis), Chinese cabbage (Brassica chinensis), maize (Zea mays) and potato (Solanum tuberosum) were planted,concentrations of some metals (Zn, Pb, Cd) in soils and the edible part of the crops were determined to assess the effects of reclamation by statistical analysis of One-Way ANOVA (LSD). The results indicated that metal concentrations in edible part of the crops were decreased by the treatments of limestone isolation layer; maize had the lowest enrichment factor of heavy metals among the four crops, while Chinese cabbage had the highest content, demonstrating that maize was more suitable to be cultivated compared with the others, lime as isolation layer could significantly reduce the accumulation of heavy metals in the edible part of the crops, and 25 kg/m2 lime isolation layer combined with 30 cm non-contamination soil cover showed the effective reclamation result.国家自然科学基金(30530150,40673064);福建省高校创新团队培育计划;贵州省科学技术基金(20062014