The Disscussiong about How to Coordinate the Difference Between Accounting & Tax Laws Relating to Income Tax—Based on the Prevention of Tax Risk

随着我国经济结构多元化的进一步发展，会计和税法作为不同主体对经济进行管理活动的一部分，为了实现各自的管理职能，都进行着不断的变化和调整。特别是企业所得税税法，作为税收职能重要承载者之一，为了实现税收筹集财政资金、调节经济、反映监督等作用，变化频繁。持续的变化让会计与税法对所得税处理差异日益扩大，并会计与税法对企业所得税处理的差异造成的税务风险成为企业和税务机关都无法回避的管理重点。调整两者差异的所得税会计成为会计界乃至财税界研究的热点。 为了探究基于税务风险防范的税法主动协调与会计的必要性、可行性和路径选择，在论文写作过程中我们运用了文献综述法、案例分析法、实证分析法、比较分析法等，在理论探...With the diversification of Chinese economic structure, Accounting and Tax Law both manage our economy individually. And for the purpose of achieving their-selves purpose of management, they are constantly changing and adjustment, .Especially for the important bearer of tax income, which means the Income tax, in order to raise the financial funds, adjust the economy and reflect the supervision. Co...学位：管理学硕士院系专业：管理学院_会计硕士学号：X201315704

Analysis on epidemiological charateristics of chlamydia trachomatis infection in Jiangsu Province,2006-2011

目的了解江苏省2006-2011年生殖道沙眼衣原体感染的流行病学特征,为制定防治生殖道沙眼衣原体感染的策略提供科学依据。方法收集2006-2011年江苏省通过中国疾病预防控制信息系统报告的生殖道沙眼衣原体感染病例资料,并对资料进行流行病学分析。结果 2006-2011年,江苏省生殖道沙眼衣原体感染发病率呈快速上升的趋势,2006年为0.12/10万,2011年为3.15/10万,发病率年均增长速度为92.23%;在报告的5 859例病例中,男女性别比为0.3∶1,各年生殖道沙眼衣原体感染男女性别差异有统计学意义;发病年龄主要集中在20~29岁年龄组,占50.96%;江苏省生殖道沙眼衣原体感染报告病例主要集中在苏南和苏中的较发达城市;主要以家庭及待业者和工人为主。结论江苏省生殖道沙眼衣原体感染发病率快速增长,应加强对生殖道沙眼衣原体的防治,以控制其感染的快速流行。江苏省医学重点人才(RC2011086);江苏省医学重点人才(RC2011087); 江苏省科技项目(Y201029

Selection of Xiamen Water Supply Pipeline Routes to Jinmen Island

目前金门岛上居民人口3万人左右,各项工作正处于等待发展阶段,虽然岛上水源并不十分紧缺,但是,一旦金门转入旅游观光特区建设,向外开放旅游和商务活动增多,水源不足的问题将立即出现.因此,提早做好进岛水源管道的准备已经显得十分必要.本文根据近十几年来在厦门-金门岛海区开展的调查、观测资料,通过对比分析海底和海岸地貌、水深、水动力等基本情况,认为从大嶝岛的阳塘村到金门岛狮山的管线方案是一条可行、投资少和施工方便的最佳线路.A water supply pipelines from Xiamen to Jinmen will be required once Jinmen is open to sightseeing and business and preparation is therefore necessary now.Based on survey findings of the seabed and shore physiognomy including water depth,waves and currents,this paper provides a cost-effective scheme from Yangtang Village of Dadeng Islet to Shishan of Jinmen Islet,which is easy to implement

关于板后浇带模板支撑架的改进

本文通过研究昆明医科大学第一附属医院 5 号楼项目中使用的板后浇带模板支撑架情况，结合工程具体情况，总结了支撑架的设计思路，提供了详细的设计参数，并成功进行施工 , 提高了后浇带位置的质量，为相关类似工程提供施工借鉴经验。</jats:p

Deposition and its Treatment in West Xiamen Bay

根据近30年来的调查与观测数据,并对比不同时期的海图资料,剖析了厦门西港淤积的原因.揭示了目前航道淤积的泥砂主要来自九龙江河口区及港内的浅滩和岸滩沉积物的再运动.进而提出了清滩造岛、红树林固滩等治理措施,以此增加纳潮量,减轻波流的掀沙量及其给航道造成的淤积,同时增加海岛面积,提高经济价值,增强生态功能.Based on the data from a long-term investigation and observation in the past 30 years compared with the historic sea maps,this paper discusses the causes of accumulation in West Xiamen Bay.It concluds that the sediments of the channel are mainly from the resuspended sediments of shoals in Jiulongjiang Estuary and West Xiamen Bay at present.Therefore,it is advisable to clear out the channel by removing shoals to build islets and by recovering mangrove forest to reduce the amount of coastal resuspended sediments.The accumulation in the channels will be controlled,and the coastal ecological and economic benefits improved.厦门理工学院科学技术研究项目(YKJ07005R

Assessment of impact on coastal wetland of Xiamen Bay and response of landscape pattern from human disturbance from 1989 to 2010

选择厦门经济特区成立后的2个关键时段为监测期,利用1989~2010年的时间序列遥感影像,建立了3个时间节点的厦门湾湿地与非湿地景观类型数据库.基于景观生态学与地统计学理论与方法构建人为干扰度及其动态模型,评价了过去22A间滨海湿地人为干扰影响及其动态变化,并分析了景观格局的响应过程.结果表明:厦门湾滨海湿地退化程度不断加剧.自然湿地的面积从1989年的275.82 kM2降至2010年的238.60 kM2;非湿地从1989年的590.61 kM2上升至2010年的637.09 kM2.在城市化不同阶段,滨海湿地经历着从以向人工湿地转化为主,过渡到以向非湿地转化为主的过程.干扰度及其动态模型能较好地表征城市空间拓展模式与人为干扰影响的空间响应关系.人为干扰影响正逐渐扩大其规模和强度,并且呈现出由陆地向海洋扩展的趋势.在第一时段,环西海域海岸线成为厦门城市化空间发展的重要方向,滨海湿地资源空间成为城市化扩展、海水养殖业占用的重要目标.在第二时段,人为干扰度变化的高值区已经沿着海岸线向东部转移,形成了新的干扰带;中高值区在整个区域蔓延,滨海湿地资源空间被进一步挤压.干扰度动态变化高值区是滨海湿地退化最显著的区域,也是未来进行湿地保护与生态修复的重点区域.边缘密度、斑块密度与分离度综合起来能较好地反映出景观格局信息与人为干扰之间响应关系.研究区景观格局趋于复杂化,景观异质性程度升高,景观破碎度增大.非湿地景观类型逐渐居于主导地位,滨海湿地的优势景观控制力下降.人为干扰已成为厦门湾滨海湿地景观格局演变的主要驱动力.Selecting two key periods after the establishment of Xiamen Special Economic Zone as monitoring periods based on the remote sensing images from 1989 to 2010,we established a database containing wetland and non-wet-land landscapes in Xiamen Bay in 3 periods.With approaches of landscape ecology and geostatistics,human disturbance was analyzed and its dynamic model was set up to assess the influence of human disturbance on the coastal wetland and its dynamic changes in the past 22 years.Besides,the response process of landscape pattern was analyzed.The results presented that the coastal wetland of Xiamen Bay was continuously degenerating.The area of the natural wetland decreased from 275.82 km2in 1989 to 238.60 km2in 2010.The area of non-wetland rose from 590.61 km2in 1989 to 637.09 km2in 2010.In the different stages of urbanization,the coastal wetland had experienced transitions mainly from the process of constructed wetlands to the non-wetland.The degree of disturbance and its dynamic model efficiently characterized the spatial responding relations between urban spatial expansion and human disturbance.The influence of human disturbance was expanding in scale and intensity,and showed a tendency extending from the land to the sea.In the first period,the west coastline had been an important area of Xiamen urban spatial development,and the wetland resource was the important goals occupied by urbanization and sea farming.In the second period,the high value area of human disturbing variation had shifted from the west to the east of Xiamen Bay along the coastline formed a new disturbance zone.The mid-high value area of human disturbing variation had spread to the whole area studied.The coastal wetland resource space had been further squeezed.The high value area of dynamic change of disturbance degree showed the most significant degeneration of coastal wetland, where it could be the key area of wetland protection and ecological restoration in the future.The integration of edge density,plaque density and the degree of separation can efficiently reflect the responding relationship between landscape pattern information and human disturbance.The landscape pattern in the area studied tended to be complex, showing increasing degree of landscape heterogeneity and landscape fragmentation.Non-wetland landscape gradually dominated and the dominant landscape control of coastal wetland was weakened.Human disturbance has become the main driver in evolution of landscape pattern for the wetlands in coastal Xiamen Bay.中国海监技术支撑体系资助项目(2200208); 厦门市科技计划资助项目(3502Z20062011

天然抗氧化剂对鳄鱼油体外抗氧化活性的影响Effects of natural antioxidant on in vitro antioxidant activity of crocodile oil

为了筛选天然抗氧化剂和提高鳄鱼油体外抗氧化活性，采用Schaal烘箱法，比较3种常见的天然抗氧化剂茶多酚（TP)、维生素E和植酸对精制鳄鱼油的抗氧化效果，并优选出了天然抗氧化剂。在此基础上以优选抗氧化剂和VC为阳性对照，采用体外抗氧化法考察添加优选抗氧化剂的鳄鱼油对DPPH自由基、羟自由基（·OH）、超氧自由基（O-2·）清除能力，还原能力及Fe2+螯合能力。结果表明：3种天然抗氧化剂对鳄鱼油的抗氧化效果为TP＞维生素E＞植酸；鳄鱼油对DPPH自由基、·OH、O-2·清除能力,还原能力和Fe2+螯合能力均随其质量浓度的增加而升高；添加0.02%TP后鳄鱼油的体外抗氧化活性明显增强，添加TP的鳄鱼油对DPPH自由基、·OH和O-2·的IC50分别为0.874、0.064 mg/mL和0.96 mg/mL，均低于鳄鱼油的（5.448、0.684、4.53 mg/mL），而还原能力和Fe2+螯合能力均高于鳄鱼油的。综上，TP可有效提高鳄鱼油的体外抗氧化活性。 n order to screen natural antioxidant and improve the in vitro antioxidant activity of crocodile, the Schaal oven method was used to compare the antioxidant effects of three common natural antioxidants tea polyphenols (TP), VE and phytic acid on refined crocodile oil, and the antioxidant with stronger antioxidant capacity was selected. Then the DPPH radical, hydroxyl radical (·OH), superoxiden anion radical (O-2·) scavenging ability, reducing capacity and Fe2+ chelating capacity of crocodile oil added with selected antioxidant was evaluated by in vitro antioxidant method using added antioxidants and VC as positive control. The results showed that the antioxidant effect of TP was the strongest, followed by VE, and the antioxidant effect of phytic acid was the lowest.The scavenging ability of crocodile oil to DPPH free radical, ·OH,O-2· , and the reducing ability and Fe2+ chelating ability increased with the increase of crocodile oil mass concentration.The in vitro antioxidant capacity of crocodile oil was significantly enhanced by the addition of 0.02% TP. The IC50 of crocodile oil with TP against DPPH radicals, ·OH、O-2· were 0.874,0.064 mg/mL and 0.96 mg/mL, respectively, which were lower than those of crocodile oil (5.448, 0.684, 4.53 mg/mL), and the reducing ability and Fe2+ chelating ability were higher than those of crocodile oil. In summary, TP can effectively enhance the in vitro antioxidant activity of crocodile oil