Political Connection,Private Relationship,Choice of Audit Firm and Audit Conspiracy

本文从政治联系角度研究私人关系的形成原因以及政治联系和私人关系之间的合谋可能借助于哪类事务所来实现。研究发现:首先,客户的政治联系是私人关系产生的一个主要原因,政治联系越强,越可能产生密切的私人关系;其次,政治联系和私人关系的合谋主要借助于小事务所来实现,政治联系的强度越大则越可能选择中国本土的小事务所。此外,本文为合谋理论也提供了相关的经验证据,发现政治联系和私人关系之间的合谋会给客户带来更好的审计意见和更大的盈余管理空间。本文的发现对监管部门具有一定的实践指导意义。This paper investigates the impact of political connection on private relationship and the type of audit firm which takes part in the audit conspiracy between political connection and private relationship.First,we find that client's political connection is an important factor where private relationship is formed,and the stronger the political connection,the easier the private relation is formed.Second,the audit conspiracy between political connection and private relationship exists in the domestic small audit firm,furtherly,the stronger the political connection,the easier the domestic small audit firm is chosen.In addition,we also provide some evidence about the audit conspiracy.We find that the client obtain better audit opinion and larger earning management through the conspiracy.The results are helpful for regulators.教育部课题(项目批准号:08JC630060)的阶段性成果之

HvABA8′OH-1基因RNAi载体的构建及遗传转化

穗发芽严重影响作物的产量和品质,种子休眠性弱是穗发芽形成的主要原因之一.ABA是维持胚休眠抑制萌发的重要激素,大麦HvABA8′OH-1基因编码控制内源ABA主要分解代谢途径的关键酶.以双元载体pGreenⅡ为骨架载体,分别选取HvABA8′OH-1的保守区序列(293bp)和特异区序列(474bp),水稻胚乳特异性启动子pGlub,成功构建了种子特异性RNA干扰表达载体pOHC和pOHS.利用农杆菌介导法将载体转入水稻,获得植株50株.经鉴定,其中18株为转基因阳性植株.研究结果为进一步分析HvABA8′OH-1基因的生物学功能,以及通过基因工程途径建立作物抗穗发芽育种新方法提供了理论依据和材料

Analysis method and monitoring technology for chemical oxygen demand in seawater

Chemical oxygen demand (COD) is a comprehensive index reflecting the degree of organic pollution.With the aggravation of pollution and the implementation of total pollutant emission control,the detection and monitoring of COD have become particularly important.However,the research and technical update of COD analysis methods in seawater progress slowly,and the available instruments and equipment are insufficient.The development of reliable,stable and efficient COD detection technology and online,in-situ and portable COD analytical instruments have become an important issue and development trend in the field of marine analysis.This article discusses and summarizes the principles,advantages and deficiencies of COD analysis methods and technologies newly emerging in recent years,analyzes the main progress and bottleneck in the seawater COD detection/monitoring research.Finally,the article also prospects the future detection idea and the new instruments development direction of seawater COD.It is expected to provide a reference for future research on methods and online monitoring of COD in seawater

氯化镉、灭多威和硝基苯对日本青鳉(Oryzias latipes)行为抑制的生物应急监测

研究了氯化镉、灭多威和硝基苯对孵化以后7d左右日本青鳉(Oryzias latipes)行为毒性。结果表明,在不同污染物中,随暴露浓度的增加,第1尾日本青鳉产生行为抑制的时间逐渐缩短,并且半数行为抑制时间(time of half behavior inhibition,THBI,Y)随暴露浓度(X)呈现幂指数关系Y=aXb,其中20<a<28,-1.2<b<-0.8。实验结果表明基于日本青鳉THBI分析,能初步实现水体突发性污染事故污染水平的应急监测,从而为污染事故应急预案提供支持

Biological Emergency Monitoring on the Behavior Inhibition of Japanese Medaka(Oryzias latipes)Exposed to Cadmium Chloride,Methomyl and Nitrobenzene

研究了氯化镉、灭多威和硝基苯对孵化以后7d左右日本青鳉(Oryzias latipes)行为毒性。结果表明,在不同污染物中,随暴露浓度的增加,第1尾日本青鳉产生行为抑制的时间逐渐缩短,并且半数行为抑制时间(time ofhalf behavior inhibition,THBI,Y)随暴露浓度(X)呈现幂指数关系Y=aXb,其中20</a<28,-1.2<b<-0.8。实验结果表明基于日本青鳉thbi分析,能初步实现水体突发性污染事故污染水平的应急监测,从而为污染事故应急预案提供支持。

Hierarchical sampling system of little plastics of portable normal position water

本实用新型涉及一种便携式原位水体微塑料分级采样系统，在采样支架侧壁上方嵌有进水口，进水口通过电磁阀连通过滤机构；其输出端连通出水口，出水口嵌于采样支架侧壁下方，在出水口与过滤机构之间设置抽水泵；在采样支架的内部，与进水口同一水平线上设置液位传感器，液位传感器连接数据采集与控制器；在电磁阀与过滤装置之间设置流量计，流量计连接数据采集与控制器，数据采集与控制器连接电磁阀和抽水泵，根据流量体积信号和液位高度信号对电磁阀和抽水泵进行控制。本实用新型可以预先设定采样深度、采样体积等参数实现微塑料的全自动采集，也可手动控制采集过程，实时监控样品的水下采集状态，实现水体微塑料样品的精确定量采集