Discussion on Issues of High-tech Enterprises’ Tax Incentives Policy

从世界各国的经济发展情况来看，在国际竞争日益激烈的形势下，高新技术产业已经成为经济发展的强大动力，是优化经济结构的主导力量。高新技术企业的综合素质是一个国家的核心能力的主要衡量标准，大力发展高新技术企业已成为世界各国的共识。各个国家、各级政府纷纷在税收、项目用地、科技计划立项、资金贷款等方面出台了一系列的政策措施。作为政府宏观调控的主要手段，税收优惠政策被普遍采用且效果显著，在鼓励和扶持高新技术企业发展方面起着重要作用。本文以一个税务工作者的视角，结合工作实际，对高新技术企业税收优惠的相关问题进行了分析和探讨。首先从高新技术企业定义出发，具体分析高新技术企业高投入、高风险、高收益、成长迅速、技...From an economic development point of view of the world, in an increasingly competitive international situation, the high-tech industry has become a strong driving force for economic development, is to optimize the dominant force in the economic structure. The overall quality of high-tech enterprises is a major measure of the country's core competencies, to develop high-tech enterprises has become...学位：经济学硕士院系专业：经济学院_税务硕士学号：1552012115182

On the Diazocoupling Reaction of Wool

Article信州大学繊維学部研究報告 6: 126-130(1956)departmental bulletin pape

Effect of colonial breeding of Chinese Egret(Egretta eulophotes) on the heavy metal accumulation in heronry soil

本研究采用电感耦合等离子质谱(ICP-MS)方法,测定福建漳浦菜屿岛黄嘴白鹭(EgrETTAEulOPHOTES)排泄物的重金属元素(V、Cr、Mn、nI、Cu、zn、Cd、SE、Pb)及半金属元素(AS)的含量,分析比较黄嘴白鹭繁殖之前和繁殖之后的集群营巢地、非营巢地的表层土壤的重金属元素及半金属元素含量的变化。结果显示:在本次测定的所有排泄物和土壤样本中均未检出元素SE和Cd;非营巢地土壤中各元素的含量在繁殖前后都没有显著差异(P>0.05),营巢地土壤中的zn和Pb元素的含量在繁殖前后有极显著差异(P 0.05),but the differences in concentrations of Zn and Pb in the nesting soil were highly significant before and after breeding(p < 0.01).A comparison of the concentrations of the elements in the nesting and non-nesting soils also reveals that before breeding,the concentration of Zn in these two soils were significantly different(p < 0.01).After breeding,concentrations of Cu,Zn,As and Pb in the nesting and non-nesting soil were significantly different(p < 0.01) while V and Ni concentrations showed merely significant differences(p < 0.05).These findings indicate that the colonial breeding activities of E.eulophotes play an important role in the transfer of heavy metals between wetland and island eco-systems and that such activities may,over time,result in heavy metal contamination of the heronry soil on the island.supportedbytheNationalNaturalScienceFoundationofChina(GrantNos.40876077;30970380);theFujianNaturalScienceFoundationofChina(2008S0007;2009J01195

Artificial local magnetic field inhomogeneity enhances T2 relaxivity

磁性探针作为分子影像技术中的磁共振成像（MRI）造影剂在医学诊断中发挥着重要作用。为满足实际诊断中的准确性和精确性要求，科研工作者们长期致力于发展高性能的MRI造影剂以降低高剂量的使用带来的潜在风险。该文章指出了探针聚集体中局域磁场不均匀性是影响T2弛豫效能的关键因素。该文章首次利用磁场不均匀性因素阐明了单个探针和它们聚集体的MRI造影剂之间的相互关系，将可能成为弥补探针聚集体的造影剂理论的空白，并为发展新型高效的MRI造影剂提供重要参考。 该论文共同第一作者为博士后周子健和博士生田蕊，通讯作者为陈小元教授和聂立铭博士，部分工作得到我校物理学系王瑞方教授和化学化工学院高锦豪教授的支持。【Abstract】Clustering of magnetic nanoparticles (MNPs) is perhaps the most effective, yet intriguing strategy to enhance T2 relaxivity in magnetic resonance imaging (MRI). However, the underlying mechanism is still not fully understood and the attempts to generalize the classic outersphere theory from single particles to clusters have been found to be inadequate. Here we show that clustering of MNPs enhances local field inhomogeneity due to reduced field symmetry, which can be further elevated by artificially involving iron oxide NPs with heterogeneous geometries in terms of size and shape. The r2 values of iron oxide clusters and Landau–Lifshitz–Gilbert simulations confirmed our hypothesis, indicating that solving magnetic field inhomogeneity may become a powerful way to build correlation between magnetization and T2 relaxivity of MNPs, especially magnetic clusters. This study provides a simple yet distinct mechanism to interpret T2 relaxivity of MNPs, which is crucial to the design of high-performance MRI contrast agents.This work was supported by the National Science Foundation of China (81571744 and 81601489), the National Basic Research Program of China (863 Program 2015AA020502), the Fundamental Research Funds for the Central Universities (20720170065), the Science Foundation of Fujian Province (No. 2014Y2004), and by the Intramural Research Program (IRP), National Institute of Biomedical Imaging and Bioengineering (NIBIB), National Institutes of Health (NIH). 研究工作得到了国家自然科学基金委、国家高技术研究发展计划863项目、福建省重大研发平台项目和美国NIH Intramural Research Program的资助

Artificial local magnetic field inhomogeneity enhances T2 relaxivity

磁性探针作为分子影像技术中的磁共振成像（MRI）造影剂在医学诊断中发挥着重要作用。为满足实际诊断中的准确性和精确性要求，科研工作者们长期致力于发展高性能的MRI造影剂以降低高剂量的使用带来的潜在风险。该文章指出了探针聚集体中局域磁场不均匀性是影响T2弛豫效能的关键因素。该文章首次利用磁场不均匀性因素阐明了单个探针和它们聚集体的MRI造影剂之间的相互关系，将可能成为弥补探针聚集体的造影剂理论的空白，并为发展新型高效的MRI造影剂提供重要参考。 该论文共同第一作者为博士后周子健和博士生田蕊，通讯作者为陈小元教授和聂立铭博士，部分工作得到我校物理学系王瑞方教授和化学化工学院高锦豪教授的支持。【Abstract】Clustering of magnetic nanoparticles (MNPs) is perhaps the most effective, yet intriguing strategy to enhance T2 relaxivity in magnetic resonance imaging (MRI). However, the underlying mechanism is still not fully understood and the attempts to generalize the classic outersphere theory from single particles to clusters have been found to be inadequate. Here we show that clustering of MNPs enhances local field inhomogeneity due to reduced field symmetry, which can be further elevated by artificially involving iron oxide NPs with heterogeneous geometries in terms of size and shape. The r2 values of iron oxide clusters and Landau–Lifshitz–Gilbert simulations confirmed our hypothesis, indicating that solving magnetic field inhomogeneity may become a powerful way to build correlation between magnetization and T2 relaxivity of MNPs, especially magnetic clusters. This study provides a simple yet distinct mechanism to interpret T2 relaxivity of MNPs, which is crucial to the design of high-performance MRI contrast agents.This work was supported by the National Science Foundation of China (81571744 and 81601489), the National Basic Research Program of China (863 Program 2015AA020502), the Fundamental Research Funds for the Central Universities (20720170065), the Science Foundation of Fujian Province (No. 2014Y2004), and by the Intramural Research Program (IRP), National Institute of Biomedical Imaging and Bioengineering (NIBIB), National Institutes of Health (NIH). 研究工作得到了国家自然科学基金委、国家高技术研究发展计划863项目、福建省重大研发平台项目和美国NIH Intramural Research Program的资助

基于递归系统模型的宫颈癌患者住院费用影响因素分析

目的分析宫颈癌患者住院费用的影响因素,为控制住院费用提供依据。方法收集厦门市某三甲医院2012 -; 2014年入院接受治疗且信息完整的宫颈癌患者的一般情况和住院费用等资料,通过递归系统模型分析各因素的直接与间接效应,计算总效应,找出费用控制的关; 键性因素。结果共纳入524例宫颈癌患者,其中医保患者占49.8%,首诊年龄的中位数为48岁,住院天数的中位数为28天,总费用的中位数为43841; .06元。支付方式、转移情况对总费用仅有直接效应,同时治疗其他疾病、MRI检查仅有间接效应;; 临床分期、治疗方案、手术方式既有直接效应又有间接效应;; 治疗方案的总效应值最大。结论宫颈癌住院费用受到多个因素的直接效应、间接效应、直接和间接效应的影响,其中以治疗方案的影响最大。可通过规范化制定治疗; 方案控制宫颈癌的住院费用。厦门大学大学生创新项目基

1978～2008年中国湿地类型变化

分别基于美国陆地卫星(Landsat MSS/TM/ETM+)和中巴资源卫星(CBERS-02B)影像数据,以人工目视解译为主,完成了中国1978～2008年4期(基准年分别为1978,1990,2000和2008年)湿地遥感制图,并进行了大量的室内外验证.在此基础上,对我国湿地现状及近30年来湿地变化进行了初步分析,得到以下主要结论:(ⅰ)截止2008年,中国湿地面积约为324097km2,其中以内陆沼泽(35%)和湖泊湿地(26%)为主.(ⅱ)1978～2008年,中国湿地面积减少了约33%,而人工湿地增加了约122%.过去30年里湿地减少的速度大幅降低,由最初5523km2/a(1978～1990年)降为831km2/a(2000～2008年).(ⅲ)减少的自然湿地(包括滨海湿地和内陆湿地),其类型变化由湿地向非湿地转化的比例逐渐降低.初期(1978～1990年)几乎全部(98%)转换为非湿地;在1990～2000年间减少的自然湿地约有86%转化为非湿地,而在2000～2008年,这一比例下降为77%.(ⅳ)气候变化和农业活动是中国湿地变化的主要驱动因素,湿地变化在中国分为三大不同特征区域,即西部三省/自治区(西藏、新疆和青海)、北部两省/自治区(黑龙江和内蒙古)和其他省市区.其中西部区域尤其是青藏高原,湿地变化的驱动因子以气候增温为主;新疆湿地由于气候增温和农业活动共同作用造成变化不大.北部省/自治区的湿地变化则主要由农业活动引起;而其他省市区的湿地变化几乎完全受控于人类的农业经济活动