A Study on Financial Fraud

企业财务舞弊是一个国际性问题。安然事件余波未平，2002年之后美国上市公司又相续爆发出一系列财务舞弊丑闻。在相对不够成熟的我国资本市场，也出现了许多财务舞弊的案例。伴随财务舞弊的结果必然是伤害投资者、债权人等相关方面的利益，从而阻碍资本市场的发展。本文从外部审计的角度，试图通过分析财务舞弊的理论动机与表现形式，建立一个有效识别财务舞弊的分析系统。本文同时也对财务舞弊的防范，提出基于内外部制度建设的政策建议。 本文首先整理罗列了现有理论中对财务舞弊成因的各种解释，在此基础上比较这些理论的异同，探求这些理论与财务舞弊可能的表现形式之间的联系，从而建立识别防范财务舞弊的理论框架。针对财务舞弊的具体...Fraudulent Financial Reporting is an international issue. In 2001,the energy magnate Enron went from massive to bankrupt, and that the most notorious accounting scandal was brought to the front page. Hardly has one wave subsided when another rises. In 2002,a wave of astounding accounting scandals broke out. In a relatively immature capital market of China, there have been many cases of financial f...学位：会计硕士院系专业：厦门大学与厦门国家会计学院会计硕士专业学位联合教育中心（MPACC）_会计硕士(MPACC)学号：X200615711

Research of A Touch-Stakeout LCD TV Solution

近年来，液晶显示器件克服了以往视角窄、亮度低等缺点，实现了低辐射、宽视角、高亮度和对比度，越来越受到广大商家和买家的青睐。当前，对于普通电视用户，只要有遥控器，就可以在一定距离内实现对电视所有功能的控制，可是对于有线电视用户来说，要完成网上“冲浪”、网上购物和个人家庭娱乐功能，单靠一个遥控器，无疑是捉襟见肘。“触摸及监控液晶电视”正是针对用户的这种特殊需求而设计的。它以PC-BOX为中央处理单元、WindowsXP为操作平台、8英寸触摸屏为触摸及监控媒介，融用户上网娱乐、购物及家庭娱乐、休闲为一体。在本文中，本人根据客户的需求提出了先进的电路设计方案，经过两年的设计与开发，完成了课题要求的任务...In the recent several years, LCD gets rid of its original shortage such as narrow view angle, low brightness and so on, and advances to a higher level with low radiation, wide angle, high brightness and contrast. Thus LCD becomes more and more popular with traffickers and consumers.At present, one remote controller is enough for common users to achieve all TV functions' remote control in a certain...学位：工程硕士院系专业：信息科学与技术学院电子工程系_仪器仪表工程学号：X20043001

溶瘤病毒T-Vec应用于肿瘤治疗的临床研究进展

T-Vec(talimogene laherparepvec)是由Ⅰ型单纯疱疹病毒(HSV-1)改造而来的一种溶瘤病毒,能够选择性地在恶性肿瘤细胞中复制而不伤及其他正常细胞。T-Vec在治疗晚期黑色素瘤患者的Ⅲ期临床试验中显示出良好的安全性和肿瘤治疗效果,已于2015年经美国FDA批准用于治疗晚期黑色素瘤。为了提高T-Vec的疗效,扩大其应用范围,T-Vec联合其他抗肿瘤疗法以及应用于其他肿瘤的临床试验仍在陆续开展。近期,T-Vec联合免疫检查点抑制剂在治疗晚期黑色素瘤的临床试验中取得新进展,临床数据显示T-Vec联合疗法具有更强的抗肿瘤活性。此外,T-Vec在治疗头颈癌、胰腺癌、肝癌等肿瘤的临床研究中也取得了一定进展。本文对近年来T-Vec治疗肿瘤的临床试验的相关研究进展做一综述。分子疫苗学和分子诊断学国家重点实验室资助项目(No.2016ZY005);;厦门大学国家传染病诊断试剂与疫苗工程技术研究中心自主项目(No.XDHT2016494A)~

Development of Multidimensional Health Assessment Scale of the Elderly

目的在多个国外已有常用量表中文版的基础上综合研制简短及适合我国国情文化的老年健康功能多维评定量表,为我国老年健康研究提供测量工具。方法首先,通过文献研究拟定量表维度并建立条目池;其次,通过dElPHI法确定维度并初筛条目获得初表,通过预试验进行文化调适;再次,通过联合经典测量理论、条目反应理论和dElPHI法进行条目再筛获得终表;最后,采用CrOnbACH'Sɑ系数和验证性因子分析对终表进行考评。条目再筛和终表考评数据分别来自由分层整群抽样得到的厦门市老年人面对面问卷调查。结果通过文献研究和dElPHI法确定量表维度为社会关系资源、日常生活能力、身体健康、精神健康、经济资源和认知功能;条目池包含120个条目;初筛后的初表包含60个条目;利用539名老年人数据进行条目再筛后的终表包含30个条目;根据2032名老年人数据进行终表考评,CrOnbACH'Sɑ系数为0.922,验证性因子分析的结果为CfI、nfI、IfI均大于0.90、rESMA小于0.08。结论本研究研制的老年健康功能多维评定量表包含社会关系资源、日常生活能力、身体健康、精神健康、经济资源和认知功能6个维度共30个条目,它不仅简短和适合我国国情文化,且具有良好的信度与效度。Objective To develop a concise multidimensional health assessment scale of the elderly which is suitable for Chinese conditions based on multiple Chinese versions of foreign existing health assessment scales,in order to provide a suitable tool for the studies on the health of Chinese elderly.Methods Firstly,domains of the scale w ere tentatively constructed and the item pool w as made by literature review method.Then domain ascertainment and preliminary selection resulting in initial scale w ere performed by the Delphi method.Items in initial scale encountered further culture adaptation by pre-test.Further selection w as executed by the methods of classical test theory( CTT),item response theory( IRT) and Delphi,resulting in final scale( the Multidimensional Health Assessment of the Elderly).Finally,evaluation of the final scale was performed by cronbach's ɑcoefficient and confirmatory factor analysis.The further item selection and final scale evaluation w ere completed by data from stratified cluster sampling and face-to-face survey among Xiamen elderly.Results In this study,w e determined the scale as six domains in w hich cognitive function w as included besides the five mentioned above.The item pool contained 120 items initially.And half of them w ere remained to be the initial scale after preliminary selection.Then 30 items w ere removed by the further selection w ith a sample of 539 old people in Xiamen,and the other 30 items formed the final scale.Evaluation of the final scale based on a sample of 2032 old people show ed that the CFI,NFI and IFI w ere all above 0.9,the RESM A w as below 0.069,and the Cronbach's ɑ coefficient w as 0.922.Conclusion The multidimensional health assessment scale of the elderly comprised six domains and thirty items.It is not only concise and suitable for Chinese conditions but also w ith good reliability and validity.厦门大学基础创新科研基金(中央高校基本科研业务费专项资金)(CXB2012017); 福建省自然科学基金计划资助项目(12YJA790030); 教育部人文社会科学研究项目资助(2012J01303

Measurement Method of Logical Gate in Bulk Spin Quantum Computer

提出一种核磁共振量子计算机两量子位逻辑门测量的方案。该方案通过设置适当的标记量子位可显著缩减测量所需输入态数目,给出量子门和具体输入状态集合的实验脉冲序列。包含较少J偶合演化的脉冲序列设计可有效减少操作时间,削弱环境对量子系统的退相干影响。A scheme of measuring two-qubit logical gate is proposed based on nuclear magnetic resonance,which includes the specific input states and complete pulse sequences.In comparison with the approach not using ancillary qubit,this method remarkably reduces the number of the inputs at the cost of flag qubit resource.The pulse sequence with fewer J-coupling evolution can effectively shorten the experiment time and weaken the quantum system decoherence effect by environment.福建省自然科学基金(2008J0219;2009J05152