预算在广州某外商独资企业的应用研究

由厦门大学会计发展研究中心提供的第五届会计与财务问题国际研讨会——当代管理会计新发展论文集中的第三部分：全面预算与成本管理06本文在实地调查和深入访谈的基础上，对广州某外商独资企业的预算编制起点、预算的编制程序、预算的执行情况和执行环境、预算的实施效果进行了客观的描述性研究，文章结合我国国有企业预算中存在的主要问题进行了讨论，得出了七点结论与启示

Research Development of Curing Treatment of Polycarbosilane to Prepare Continuous SiC Fibre

［中文文摘］综述了先驱体转化法制备SiC纤维过程中聚碳硅烷(PCS)的各种不熔化处理方式及其发展状况。通过不熔化方式对终烧产物SiC纤维性能的比较,讨论了各种不熔化方式的优缺点及其对SiC纤维中氧含量的影响,并指出了制备高性能SiC纤维不熔化技术研究的国内外差距及发展趋势。［英文文摘］Different curing treatment methods of polycarbosilane fibres in the process of fabricating SiC ceramic fibres by preceramic polymer pyrolysis usually containing polymer synthesis, spinning, curing and pyrolysis, are reviewed in this paper. Current development situation of these manners is thoroughly presented. By comparing the element composition and mechanical properties of SiC fibre from different cross-linking manners, some advantages and drawbacks of these methods, and their effects on the oxygen content in SiCfibre are also discussed. Moreover , the developmental trend of cross　linking technique to fabricate excellent heat2resistant SiC fibres is proposed

基于知识企业的知识资本保值增值财务衡量指标体系研究

由厦门大学会计发展研究中心提供的第五届会计与财务问题国际研讨会——当代管理会计新发展论文集中的第四部分：管理会计创新及相关模式2在知识经济条件下，知识资本已经成为知识企业主导生产要素，其保值增值是知识资本拥有者的目的所在。本文从知识资本保值增值财务衡量理论出发，构建了知识资本保值增值财务衡量指标体系，并介绍了其指标体系差异的分析方法，以评价知识资本保值增值水平和能力，为知识资本运营与管理决策提供依据

Research Development of Nearly Stoichiometric SiC Fibers Derived from Polycarbosilane

[中文文摘]综述了聚碳硅烷制备近化学计量比SiC纤维的研究进展,总结了H2在PCS纤维裂解过程中的作用机理,比较了纯H2气氛、分阶段不同气氛、全过程H2/Ar混合气氛条件下得到的SiC纤维的组成和性能变化规律。纯H2气氛800℃以上保温4h,可得到近化学计量比SiC纤维;分阶段气氛下,气氛转换温度为800℃,烧结至1300℃保温1h,可得到近化学计量比SiC纤维;混合气氛下,氢气浓度为60%左右,烧结至1300℃保温1h,可得到近化学计量比SiC纤维。在这些气氛条件下得到的近化学计量比SiC纤维,烧结后的高温力学性能均优于非化学计量比SiC纤维。［英文文摘］Nearly stoichiometric SiC fibers prepared from polycarbosilane in three kinds of atmosphere are studied,namely first in H_2 atmosphere,then in Ar atmosphere and H_2/Ar mixed atmosphere. In pure H_2,when temperature T≥800℃ and holding time t≥4h,the stoichiometric SiC fibers could be got.In the second case,when PCS is pyrolided in H_2 from 25℃ to 800℃, in Ar 800～1300℃ and holded for 1h at 1300℃, stoichiometric SiC fibers could be got.In H_2/Ar, when H_2 concentration is 60% and holded for 1h at 1300℃,stoichiometric SiCfibers could be 2 got. In H / Ar , when H concentration is 60 % and holded for 1h at 1300℃,stoichiometric SiC fibers can be got. The　stoichiometric SiC fibers show great mechanical property in high temperature

干眼系列研究

获2005年国家科技进步一等

Nutrient requirements and development of formulated diets of mud crab,Scylla sp.

【中文摘要】 青蟹属(Scylla)有锯缘青蟹(Scylla serrata),拟穴青蟹(S.paramamosain),紫螯青蟹(S.tranquebarica)和榄绿青蟹(S.olivacea)等4个种。我国以拟穴青蟹占绝对优势,它有个体大、生长快、适应性强、肉味鲜美、营养丰富等特点,已成为具有重要经济价值的海水养殖蟹类之一。随着青蟹人工育苗技术的突破、养殖技术的改进和多种养蟹形式的开发,养蟹业得到了蓬勃发展,其养殖规模不断扩大,产量不断提高,据统计,2004年全国青蟹养殖产量已达10.85万吨。养蟹产业的形成和持续发展必然要走健康养殖的道路,而健康养殖除了供应高质量苗种和保持良好的养殖环境外,必须供应量足质优的饲料,以满足青蟹的营养需求。然而,尽管我国青蟹养殖已有100多年的历史,但对其营养需求研究和配合饲料研发起步较晚,国外的相关研究也较少,故目前市场上尚未生产出能满足其正常生长发育所需营养需求的配合饲料,养蟹所用的饲料主要是天然低质鱼、虾、贝类等。鲜杂鱼等天然生物饵料资源有限,供应不稳定,使用不方便(需要冷冻保存),营养不全面,自身携带病原菌,且投喂后容易腐烂分解,败坏水质,易导致病害蔓延,难以满足日益扩大的养蟹... 【英文摘要】 The mud crab,Scylla sp.,is an important crustacean species farmed on a commercial scale in China.They are polycultured with fish or shrimp,but mud crabs are now monocultured in increasing density to supply the growing market.This trend has made diet development more important.Information on the nutrients required for growth of mud crabs is vital for the formulation of an effective feed.This paper reviews the current knowledge on Scylla sp.nutrition with special reference to developments during the last deca...国家“八六三”计划项目(2002AA603013); 厦门大学高层次人才引进科研启动项目; 厦门大学“九八五”计划科技创新项目“青蟹亲体脂肪酸营养与幼体发育关系研究

The Role of Microorganisms in the Geochemical Iron Cycle

铁元素虽然只在地壳含量中位列第4,但却是地球上分布最广的变价金属元素之一,微生物介导的铁循环及其与生源要素碳、氮、氧和硫等耦合的氧化还原反应是微生物地球化学循环的重要驱动力.由于铁循环过程中氧化态三价铁Fe(Ⅲ)在环境p H条件下大多以不溶状态存在,因而由其参与的地球化学循环进程通常较为缓慢.研究表明,微生物在铁元素的地球化学循环过程中起着举足轻重的作用,并在该过程中参与矿物的生成与转化.近年来的最新研究发现,参与地球化学铁循环的微生物之间,微生物与矿物之间,以及矿物介导的微生物之间存在着多样的相互作用,而含铁矿物介导的微生物胞外电子传递机制是其中最受瞩目的研究热点.本文综述了微生物介导的地球..

A STUDY ON NANO-HYDROXYAPATITE-CHITOSAN SCAFFOLD FOR BONE TISSUE ENGINEERING

作者单位: 1 中国医学科学院中国协和医科大学生物医学工程研究所天津市生物医学材料重点实验室( 天津, 300192 ) ; 2 厦门大学生物医学工 程研究中心厦门大学医学院厦门市生物医学工程技术研究中心 通讯作者: 张其清, 教授, 博士导师, 研究方向: 组织引导再生, E-mail: zhangqiq@ xmu . edu. cn[中文文摘]目的以一种简单、有效的方法制备多孔的纳米羟基磷灰石(nano hydroxyapatite,nano-HA)-壳聚糖(chitosan,CS)复合支架,并评价其理化性能及与细胞相容性。方法采用原位复合-冷冻干燥方法,制备多孔nano-HA-CS支架。通过扫描电镜、透射电镜、X线衍射和傅立叶红外光谱分析支架的微观形貌及材料的组成。分离初生Wistar大鼠的成骨细胞,取传代培养第3代细胞分别与nano-HA-CS支架和纯CS支架共培养2、4、6、8h,各时间点各取4个样品,测定细胞在支架上的黏附率,并通过组织化学染色、扫描电镜观察细胞形态。结果nano-HA-CS复合支架具有多孔结构,孔径为100~500μm,大多数孔径为400~500μm。具有很高的孔隙率,随CS和HA含量的增加,孔隙率明显降低,密度升高。扫描电镜和透射电镜观察显示合成的HA晶体,晶粒大小为纳米级,在支架孔壁上均匀、连续分布如“铺路石”样。X线衍射和红外光谱分析表明合成的HA是含CO32-弱结晶纳米晶体。细胞相容性实验显示,成骨细胞在支架上黏附、增殖,并分泌纤维状细胞外基质;在复合支架上的黏附率明显高于纯CS支架。结论采用原位复合与冷冻干燥法结合制备的nano-HA-CS复合支架具有良好的理化性质和细胞相容性,有望应用于组织工程骨的构建。[英文文摘] Objective To fabricate a nano-hydroxyapatite-chitosan (nano-HA-CS) scaffold with high porosity by a simple and effective technique and to evaluate the physical and chemical properties and the cytocompatibility of the composite scaffold. Methods The three-dimensional nano-HA-CS scaffolds with high porosity were prepared by the in situ hybridization-freeze-drying method. The microscopic morphology and components of the composite scaffolds were analyzed by the scanning electron microscopy (SEM), the transmission electron microscopy(TEM), the X-ray diffraction(XRD)examination, and the Fourier transformed infrared spectroscopy(FTIR). The calvarial osteoblasts were isolated from the neonatal Wistar rats. The serial subcultured cells (3rd passage) were respectively seeded onto the nano-HA-CS scaffold and the CS scaffold, and then were co-cultured for 2, 4, 6 and 8 hours. At each time point, four specimens from each matrix were taken to determine the cell-adhesion rate. The cell morphology was observed by the histological staining and SEM. Results The macroporous nano-HA-CS scaffolds had a feature of high porosity with a pore diameter from 100 to 500 μm (mostly 400-500 μm). The scaffolds had a high interval porosity; however, the interval porosity was obviously decreased and the scaffold density was increased with an increase in the contents of CS and HA. The SEM and TEM results showed that the nano-sized HA was synthesized and was distributed on the pore walls homogeneously and continuously. The XRD and FTIR results showed that the HA crystals were carbonate-substituded and not well-crystallized. The cytocompatibility test showed that the seeded osteoblasts could adhere the scaffolds, proliferating and producing the extracellular matrix on the scaffolds. The adherence rate for the nano-HA-CS scaffolds was obviously higher than that for the pure CS scaffolds. Conclusion The nano-HA-CS scaffolds fabricated by the in situ hybridization-freeze-drying method have a good physical and chemical properties and a good cytocompatibility; therefore, this kind of scaffolds may be successfully used in the bone tissue engineering.天津市科技攻关项目资助项目(05YFGZGX03800

Spatial distribution and correlation of environmental factors andchlorophyll a concentrations in the Bohai Sea during the summer of 2013

通过对2013年7月渤海海域26个站点温度、盐度、营养盐及叶绿素a(Chl a)浓度的空间分布特征及其相关性进行了分析,发现:受渤海水深和夏季陆源河流输入影响,近岸水域表现出明显的高温、低盐与高营养盐特征,且垂直变化特征不显著;在水深较深的辽东湾湾口和渤海海峡,海水呈现明显的层化现象,表层水温高于中底层,而表层盐度与营养盐浓度则低于中底层。营养盐结构分析表明,渤海夏季磷酸盐浓度存在显著的绝对与相对限制,而受河流输入影响,硅酸盐的相对限制得到显著缓解。表层Chl a浓度的高值区位于滦河及复州河河口附近海区,中层与底层的高值区则出现在滦河与黄河口附近。Chl a浓度与环境因子的相关性分析表明,盐度..

Microbial Degradation of Petroleum Hydrocarbons by Acinetobacter sp. BZ-15,Isolated from Contaminated Soil

本研究旨在从土壤中筛选高效石油烃降解菌株,并对其系统分类和降解特性进行研究,为石油污染的原位修复奠定基础.该研究从滨州油井溢油污染土壤样品中分离得到一株高效石油烃降解菌株BZ-15,对菌株BZ-15进行形态观察、16S r RNA基因序列分析及系统发育树分析;对该菌株的生长特性进行研究;通过GC-MS分析其对原油组分中不同碳原子饱和烃的降解特性;同时研究吐温-20对其生长及降解特性的影响;对该菌株中的烷烃羟化酶基因alk M进行了克隆.结果表明,菌株BZ-15为不动杆菌属(Acinetobacter sp.)细菌,在LB培养基中其代时为3.25 h,添加吐温-20代时为2.67 h,吐温-20..