Research on the Improvement about Cost Management Model of F company

在当前新经济时代及次贷金融危机的影响下，企业间优胜劣汰竞争更为激烈。成本问题己不仅是影响到企业利润高低的问题，是关系到企业竞争力和生存发展的问题，更是企业制定和实施发展战略无法回避的一个重要因素，成本优势成为当代企业提高其核心竞争力的一个重要筹码。因此探索强化成本管理的有效途径，完善成本管理理论和方法体系，改变现有企业传统成本管理的现状，构建适应新经济要求的成本管理模式是企业界的一个重要研究课题。 本文研究的主要内容是在对F公司现行成本管理模式现状以及所存在问题分析的基础上，对F公司现有的成本管理模式提出改进方案，并建立一套适合F公司发展需求的成本管理新模式。文中首先阐述了目标成本管理和作业...The competition is becoming much fiercer among enterprises under the influence of new economic era and subprime mortgage financial crisis. Cost not only affects the enterprises’ profit, also is a key factor to influence directly enterprises’ survival, competitiveness and development. Moreover, Cost is an inevitable issue in making or carrying out developmental strategies. The advantage of cost is ...学位：工商管理硕士院系专业：管理学院工商管理教育中心（MBA中心）_工商管理硕士(MBA)学号：X200515504

民主与效率:西方公共行政发展的价值博弈

作为公共行政合法性的两种来源,民主与效率编织了西方公共行政研究的二维价值谱系,并引导着该研究的历史演进。历经效率至上、社会公平、管理至上和以民为本的价值倾向,公共行政的价值钟摆终将摆向民主与效率相统一的均衡点。换言之,从一开始,公共行政研究就在于寻求民主与效率、规范与事实、价值理性与工具理性调和的可能性。教育部哲学社会科学研究重大课题攻关项目“事业单位分类改革实践战略研究”(T2JZD024

The Innovation of Scientific and Technology Culture and System from the Perspective of the Construction of Innovative City:Taking Xiamen as the Example

制度创新是创新型城市建设的基础性、关键性工作,科技文化观念与体制机制创新则是推动制度创新的有效途径。基于国家创新型城市建设的视角,讨论科技文化观念与体制机制对创新型城市建设的意义,并通过经验研究,描述与分析厦门建设国家创新型城市具备的优势、存在的问题,进而从转变观念、改善环境、改革体制机制、建立考评机制等方面提出应对之策。System innovation plays a key and basic role in the construction of innovative city,while the innovation of scientific and technology culture idea and mechanism is an effective way to promote the innovation of system.On the view of the construction of innovative city,this paper discusses the meaning of scientific and technology culture idea and mechanism,analyzes the superiority and problems of Xiamen in constructing innovative city.At last,the article will give some advises to solve that problems,such as changing the idea,improving the environment,reforming system and mechanism,building evaluation mechanism,and so on.科技部软科学课题“厦门市创新型城市建设研究”(2010GXS1D125); 厦门大学繁荣哲学社会科学基金项

铸铁表面液相微弧放电等离子体碳氮共渗研究

采用液相微弧等离子体电解碳氮共渗技术,在乙酰胺甘油水溶液体系下对铸铁进行了碳氮共渗处理。采用扫描电镜观察、XRD物相分析、显微硬度测试、电化学腐蚀分析等方法探讨了不同渗透时间对渗透效果的影响。实验结果表明在700V下处理数分钟即可获得良好的渗透层,处理时间以2min为最佳,如果处理时间过长,则会导致渗透层性能恶化。结果表明,采用液相等离子体电解碳氮共渗技术,在很短时间内就能在基底的表面形成一层由碳铁和氮铁化物组成的碳氮共渗层。处理时间较短时,基底温度较低,渗氮是主要过程。而随着处理时间增加,基底的温度上升,渗碳是主要过程。经过处理的铸铁材料的硬度得到了显著提高,同时也大大改善了其抗腐蚀性能和耐磨性能。广东省自然科学基金,名称:等离子体内含氧自由基对生物样品影响研究,编号:2015A030313005;; 国家自然基金,名称:大气压等离子体诱导癌细胞凋亡的分子机制研究,编号:112752611127526

Bone Proteomic Analysis About Chinese Medicine Action On Rat Ovariectomy Model of Osteoporosis.

目的:用蛋白质组学的方法对绝经后骨质疏松症和中药作用机理进行研究,有利于临床防治该疾病。方法:建立去卵巢大鼠骨质疏松症模型,设立中药治疗组及假手术对照组,6周后骨质疏松症模型成功,行骨形态学检查,提取骨组织蛋白质样品,双向电泳分离,得到各组骨组织总蛋白质分子解剖图谱,用图像分析软件,分析各组间差异蛋白质点,MADITOF/MS质谱分析,结合蛋白质生物信息库(Matrix science Ltd database),对各蛋白质初步鉴定。结论:鉴定了3个差异蛋白,分别为P1硫氧还蛋白过氧化酶1(Thioredoxin peroxidase 1),P2为阻凝蛋白轻链肽2(Myosin light polypeptide 2),P3为泛素化酶E2-17KD(ubiquitin-conjugating enzyme E2-17kD)。初步认为这三种蛋白质在绝经后骨质疏松症的发病及中药治疗过程中发挥着重要调控作用。Objective:To study the mechanism about osteoporosis of OVX(ovariectomy) and Chinese Medicine action on osteoporosis in proteomics,it is of benefit to prevent and cure this disease.Methods:Bilateal OVX in rats was performed as osteoporosis model.Rat was randomly divided into three groups:control group,osteoporosis model group and Chinese Medicine therapy group.The pathology of bone was examined after 6 weeks.In the present proteomic study,we characterized the protential effects of OVX and Chinese Medicine on protein expression in rat bones.Using two-dimensional gel electrophoresis,mass spectrometry,and Matrix science Ltd database,we elementarily identified three variational proteins.Conclusions:Three proteins were identified as proteins similar to thioredoxin peroxidase 1,Myosin light polypeptide 2 and ubiquitin-conjugating enzyme E2-17kD.These proteins have been demonstrated to be postmenopausal proteins.These results can provide valuable experimental evidences for the research for the molecular mechanism of osteoporosis which was response to OVX and Chinese Medicine in bone.国家自然科学基金项目(基金号:30400606); 广东省自然科学基金项目(基金号:04010036);; 广东省科技厅项目(基金号:粤科社字2004,139号);; 广州中医药大学创新基金项目(基金号:K004044

Bone Proteomic Analysis About Chinese Medicine Action on Rat Glucocorticoid-induced Model of Osteonecrsis.

目的:用蛋白质组学的研究方法进行激素性骨坏死的病理和中药作用机理的研究,有利于临床治激素性骨坏死。方法:按照常用激素性骨坏死的造模方法,建立大鼠坏死模型,并设立中药治疗组及空白对照组,经过6周处理后经骨形态学检查,确定骨坏死造模成功,处死动物取股骨和肱骨,提取骨组织蛋白质样品,双向电泳分离,得到各组骨组织总蛋白质分子解剖图谱,用图像分析软件,找到各组间差异蛋白质点,进一步行胶内酶切,M AD ITOF/M S质谱分析,得到各差异点的蛋白质肽指纹图谱,结合蛋白质生物信息库(M atrix sc ience L td database),对各蛋白质进行初步鉴定。结论:初步鉴定了3个差异蛋白,分别为阻凝蛋白重链ⅡB、磷脂谷胱甘肽过氧分酶及泛素化酶E 2(MW:17 kd),初步认为这三种蛋白质在激素性骨坏死的发病及中药治疗过程中发挥着重要调控作用。Objective:To study the mechanism about glucocorticoid-induced osteonecrosis and Chinese Medicine action on osteonecrosis in proteomics,it is beneficial to prevention and cure this disease.Methods:Rat was randomly divided into three groups:cortrol group,osteonecrosis model group and Chinese Medicine therapy group.In the present proteomic study ,we characterized the potential effects of glucocorticoids and Chinese Medicine on protein expression in rat bone.Using two-dimensional gel electrophoresis,mass spectrometry,and Matrix science Ltd database,we elementarily identified three variational proteins.Conclusion:Three proteins were identified as proteins similar to Myosin heavy chain ⅡB,Phospholipid hydroperoxide glutathione peroxidase and ubiquitin-conjugating enzyme E2-17kD.These proteins have been documented to be glucocorticoid-relted proteins.These results can provide valuable experimental evidences for the research of the molecular mechanism of osteonecrosis response to glucocorticoids and Chinese Medicine in bone.获得国家自然科学基金资助(30273631,3010244);; 广东省自然科学基金(020778);; 广东省教育厅基金(Z02011

HYDROLOGICAL OBSERVATION IN AN EVERGREEN BROAD LEAVED FOREST IN THE WUYI MOUNTAINS

[中文文摘]对武夷山甜槠林成熟林水文学效应的研究结果表明：观测期间，年大气降水量2678.78ｍｍ，林内雨量2182.04ｍｍ，林冠截留量为496.74ｍｍ；林内雨中，穿透雨量2082.08ｍｍ，树干茎流99.96ｍｍ；到达甜槠林地作用面的林内雨量中，被地表枯枝落叶层截留的雨量为159.84ｍｍ，地表径流量11.6ｍｍ，地下渗流量109.32ｍｍ，其余林内雨量形成土壤含水量增量并由地表物理蒸发、根系吸收以及植物蒸腾所消耗；甜槠林地o~20０ｃｍ土层水分初渗率78.6ｍｍ·ｍｉｎ－１，稳渗率１５．５ｍｍ·ｍｉｎ－１，达到稳渗历时４５ｍｉｎ，地表枯枝落叶最大持水量5.2ｍｍ，土壤蓄水量154.0ｍｍ。与国内其它地区不同类型的森林相比较，武夷山甜槠林具有较强的水文学效能。[英文文摘]Hydrological observations were made in a 76 year old Castanopsis eyrei forest of the Wuyi Mountains.The results are as follows:(1)In the study period during 1993～1994,annual gross precipitation,net precipitation (throughfall was 208204mm and stemflow was 9996mm)and interception loss were 267878mm,218204mm and 49674mm respectively.Interception rate was 1845%.(2)Net precipitation,the part of gross precipitation appearing on the forest floor,was redistributed through different routes.The part absorbed by litter layer was an annual amount of 15984mm,and accounting for 733%.The parts as surface runoff and below ground drainage were annual amounts of 116mm and 10932mm respectively,and accounting for0.53% and 5.01%,respectively.The rest was kept in soil and then lost to the atmosphere by means of ground physical evaporation or plant transpiration as absorbed by the roots.Its amount was 190128mm,and accounting for 87.13%.(3) The initial infiltration rate and stable infiltration rate for the soil layer of 0～20cm were 786mm·min-1 and 155mm·min-1 respectively.The time needed to arrive at the stable state was 45min.Water storage capacity of soil was 15041t·hm-2.The maximum water holding capacity of litter layer was 52mm.福建省自然科学基金,武夷山自然保护区管理局资

类泛素蛋白及其中文命名

泛素家族包括泛素及类泛素蛋白,约20种成员蛋白.近年来,泛素家族领域取得了迅猛发展,并已与生物学及医学研究的各个领域相互交叉.泛素家族介导的蛋白质降解和细胞自噬机制的发现分别于2004和2016年获得诺贝尔奖.但是,类泛素蛋白并没有统一规范的中文译名. 2018年4月9日在苏州召开的《泛素家族介导的蛋白质降解和细胞自噬》专著的编委会上,部分作者讨论了类泛素蛋白的中文命名问题,并在随后的\"泛素家族、自噬与疾病\"(Ubiquitinfamily,autophagy anddiseases)苏州会议上提出了类泛素蛋白中文翻译草案,此草案在参加该会议的国内学者及海外华人学者间取得了高度共识.冷泉港亚洲\"泛素家族、自噬与疾病\"苏州会议是由美国冷泉港实验室主办、两年一度、面向全球的英文会议.该会议在海内外华人学者中具有广泛影响,因此,参会华人学者的意见具有一定的代表性.本文介绍了10个类别的类泛素蛋白的中文命名,系统总结了它们的结构特点,并比较了参与各种类泛素化修饰的酶和它们的生物学功能.文章由45名从事该领域研究的专家合作撰写,其中包括中国工程院院士1名,相关学者4名,长江学者3名,国家杰出青年科学基金获得者18名和美国知名高校华人教授4名.他们绝大多数是参加编写即将由科学出版社出版的专著《泛素家族介导的蛋白质降解和细胞自噬》的专家

长江白鱀豚的保护

白鱀豚是我国特有的珍稀淡水哺乳动物,仅分布于长江中下游,目前长江白鱀豚的种群数量仅约200头,濒临灭绝。造成白鱀豚濒危的主要威胁来自长江鱼类资源的减少、有害渔具的广泛使用、航运事业的发展、河道的大规模整治、水电工程的建设、水体污染以及白鱀豚自身的生理特征。通过我们多年的研究,提出了建立半自然白鱀豚保护区、人工饲养下白鱀豚的繁殖,和建立长江白鱀豚自然保护区等三大措施。在各级政府和科研部门的共同努力下,三项措施正在落实,为保护白鱀豚创造了良好的条件,但面临的困难还很多,任务十分艰巨,我们希望开展广泛的国际合

Trade Liberalization, Movements in the Private Sector, and Productivity Changes in Industries: a Natural Experiment in China's Accession to the WTO

本文根据Melitz&Polanec(2015)将行业生产率按存活、进入和退出三种企业动态类型进行分解,并采用倍差法研究贸易自由化下不同企业动态类型对行业生产率提升的贡献。基于1998-2007年工业企业数据,修正了生产率估计方法,纳入了加入WTO对生产率的影响,并利用2001年行业平均关税定义连续的处理与控制组,采用不同时点的倍差法发现:进口关税削减对行业生产率进步的影响存在"J曲线效应"特征,即关税削减的"规模效应"在初期抑制了存活企业对生产率进步的贡献幅度,但其后的"竞争激励效应"又提升了存活企业的生产率贡献幅度。然而,进口关税削减并未带来显著的存活企业间配置效应,引致的企业进入和退出的生产率贡献亦不显著。This paper investigates how the reduction of import tariffs affects the productivity of firms that are entering, continuing in, and exiting their industries. Based on Melitz & Polanec(2015), we use Chinese firm-level data to estimate productivity and deconstructed industry- wide productivity data to isolate the contributions of the three types of companies. Our difference- in- differences estimations reveal that tariff reductions after China's accession to the WTO show a"J-Curve"effect on the contributions of productivity of continuing firms, i.e., tariff reductions initially hinder but later improve the productivity contributions of continuing firms. However, no significant results were found in entering and exiting firms.教育部哲学社会科学研究重大项目(13JZD010);; 福建省社会科学规划项目(青年博士论文项目,FJ2015C233);; 厦门大学基础创新科研基金(201422G008)的研究资