国外大学财务报告的对比与借鉴——基于美、英、澳、新西兰四国大学年报的分析

国内外众多大学都具有非营利性性质,这决定了它们要在一定程度上依赖于政府财政资助、社会捐赠等公共资源的支持。作为这些公共资源配置的受托责任承担者,大学必然要报告公共受托资源的取得、分配和使用情况,其中最为常见的方式就是编制和披露大学的年度财务报告。本文通过对比分析美国、英国、澳大利亚、新西兰四国8所大学的财务报告,分析国外大学财务报告的方式与特点,为我国高等学校的财务信息披露与财务管理创新提供借鉴。教育部哲学社会科学研究重大课题攻关项目“高校财务管理创新与财务风险防范机制研究”(课题编号:07JZD0020)的部分成

Diatom Ecotype of Habitation and Their Distribution in Surface Sediments around Xiamen Island and in Taiwan Straits

对厦门岛沿岸46个取样点表层沉积样品分析,共发现硅藻62个属的217个种及亚种;对台湾海峡44个取样点表层沉积样品分析,共发现硅藻36个属的181个种及亚种.各个取样点都有底栖种和浮游种出现,水浅的区域(厦门岛沿海)底栖种比例较高,水深的区域(台湾海峡)浮游种比例较高,硅藻对指示水深具有科学研究价值.底栖种和浮游种的比例可能还受水体流动性、地貌特征等因素的综合影响.Having analyzed the samples of surface sediment from 46 sites around Xiamen Island,217 species or subspecies in 62 genuses of diatoms were found.And also 181 species or subspecies in 36 genuses were found from the samples at the 44 sites in Taiwan Straits.Both benthic and plankton diatoms were found at each site. More benthic diatoms are in shallow areas,around Xiamen Island,but more plankton are in deep areas,in Tai- wan Straits.The ratio of benthic and plankton should be infected synthetically by the factors such as the move- ment of water and the physiognomy.国家自然科学基金资助项目(40076016,40276021);; 国家海洋局第二海洋研究所海底重点开放实验室资助项目(2002-4);; 贵州大学基金资助项目(2001-9

Preparation of monoclonal antibodies against 3D protein of EV71 based on HBc particles as expression vector

目的:预测肠道病毒71型(EV71)非结构蛋白3D的表位,以HBc蛋白为载体展示多肽,制备并鉴定抗EV71-3D的特异性单克隆抗体(mAb); 。方法:应用生物信息学方法分析预测出EV71; 3D蛋白亲水性和免疫原性指数较高的多肽片段,并运用HBc颗粒型蛋白载体展示肽段,构建多肽融合蛋白,免疫BALB/c雌鼠,通过杂交瘤技术和亲和层析; 技术制备和纯化抗EV71-3D蛋白的特异性mAb,用间接ELISA、ELISPOT、IFA和IHC对mAb的性质进行初步鉴定。结果:构建表达分别; 嵌合3D蛋白34~ 43位氨基酸残基、61~ 76位氨基酸残基、151~; 164位氨基酸残基的HBc重组蛋白,免疫并经过多轮克隆化筛选,获得抗EV71-3D单克隆抗体3E1,其亚类为IgG2a;免疫荧光试验、ELISP; OT法和免疫组织化学染色结果显示其可与EV71特异性结合。结论:成功制备可特异性识别EV71的单克隆抗体3E1,为病毒的检测及进一步研究3D蛋白; 的功能奠定了基础,同时还验证了生物信息学技术与HBc颗粒型载体展示多肽技术相结合可快速高效地制备单克隆抗体。Objective: To prepare and preliminarily identify the monoclonal; antibodies(mAbs) specifically against 3D protein of Enterovirus; 71(EV71),using bioinformatics to predict the epitopes of 3D,with HBc; protein as a carrier.Methods: Artificial screening of 3D protein epitope; sequences by bioinformatic method,inserted into the major immunodominant; region(MIR) area of Hepatitis B virus core protein(HBc),to construct the; recombinant protein.BALB/c mice were immunized with the recombinant; virus like particles(VLPs),to prepare the mAbs against 3D protein of; EV71.Affinity chromatography technology was used to purify the mAb.The; indirect ELISA,ELISPOT,immunofluorescence and immunohistochemistry; staining methods were used to identify the characteristic of the; mAb.Results: We displayed 3D(aa34-43),3D(aa61-76) and 3D(aa151-164); epitopes by constructing fusion protein using HBc VLPs as a vector,after; hybridization,one positive hybridoma cell line(3E1) was selected by; ELISA.The isotype of 3E1 was IgG2a.The results of immunofluorescence and; immunohistochemistry staining assay showed that the mAb 3E1 could; specifically recognize EV71.Conclusion: The prepared mAb 3E1 can; specifically recognizes the EV71,which laid the foundation for the; detection of virus and further study on 3D protein,and verified the; bioinformatics technology combined with HBc carrier displaying peptides; could prepare mAb quickly and efficiently.国家自然科学基金项

Atomic structures of enterovirus D68 in complex with two monoclonal antibodies define distinct mechanisms of viral neutralization

11月5日，《自然》子刊《自然•微生物学》（Nature Microbiology）在线刊出了我校夏宁邵教授团队发表的题为“Atomic Structures of Enterovirus D68 in Complex with Two Monoclonal Antibodies Define Distinct Mechanisms of Viral Neutralization”的研究论文。这是夏宁邵教授团队在《自然•通讯》（Nature Communications，2017）、《科学•进展》（Science Advances，2018）上发表手足口病重要病原体CVA6、CVA10研究论文之后的又一项关于肠道病毒的重要研究成果。该研究通过解析肠道病毒D组68型（EV-D68）不同类型病毒颗粒及其免疫复合物的高分辨率结构，系统阐明了EV-D68病毒的生活周期及各时期的病毒中和机制，进一步完善了小RNA病毒的吸附入胞及感染机制理论，为EV-D68新型疫苗、抗病毒治疗药物的研发提供重要的理论指导。该研究依托电镜技术平台，解析了EV-D68病毒生活周期中的三种代表性颗粒成熟颗粒、脱衣壳中间态和前体病毒衣壳的近原子分辨率结构，阐明了三种病毒颗粒间的结构差异，以及成熟颗粒转变为脱衣壳中间态的分子机制。夏宁邵教授、李少伟教授、程通副教授和美国国立卫生研究院（NIH）高级研究员Barney Graham博士为该论文的共同通讯作者。郑清炳工程师、博士生朱瑞、博士后徐龙发、博士生何茂洲和美国加州大学圣地亚哥分校颜晓东博士为该论文共同第一作者。【Abstract】Enterovirus D68 (EV-D68) undergoes structural transformation between mature, cell-entry intermediate (A-particle) and empty forms throughout its life cycle. Structural information for the various forms and antibody-bound capsids will facilitate the development of effective vaccines and therapeutics against EV-D68 infection, which causes childhood respiratory and paralytic diseases worldwide. Here, we report the structures of three EV-D68 capsid states representing the virus at major phases. We further describe two original monoclonal antibodies (15C5 and 11G1) with distinct structurally defined mechanisms for virus neutralization. 15C5 and 11G1 engage the capsid loci at icosahedral three-fold and five-fold axes, respectively. To block viral attachment, 15C5 binds three forms of capsids, and triggers mature virions to transform into A-particles, mimicking engagement by the functional receptor ICAM-5, whereas 11G1 exclusively recognizes the A-particle. Our data provide a structural and molecular explanation for the transition of picornavirus capsid conformations and demonstrate distinct mechanisms for antibody-mediated neutralization.This work was supported by a grant from the National Science and Technology Major Projects for Major New Drugs Innovation and Development (no. 2018ZX09711003-005-003), the National Science and Technology Major Project of Infectious Diseases (no. 2017ZX10304402-002-003), the National Natural Science Foundation of China (no. 81401669 and 81801646) and the Natural Science Foundation of Fujian Province (no. 2015J05073). This work was supported in part by funding by the National Institutes of Health (grants R37-GM33050, GM071940, DE025567 and AI094386). We acknowledge the use of instruments at the Electron Imaging Center for Nanomachines supported by UCLA and by instrumentation grants from the NIH (1S10RR23057 and 1U24GM116792) and NSF (DBI-1338135 and DMR-1548924). 该研究获得了国家自然科学基金、新药创制国家科技重大专项、传染病防治国家科技重大专项和美国国立卫生研究院基金的资助

Discovery and structural characterization of a therapeutic antibody against coxsackievirus A10

9月20日，《科学》子刊《科学•进展》（Science Advances）刊出了我校夏宁邵教授团队发表的题为“Discovery and structural characterization of a therapeutic antibody against coxsackievirus A10”的研究论文。该研究首次发现手足口病重要病原体柯萨奇病毒A组10型（CVA10）不同类型病毒颗粒共有的优势中和表位，揭示了病毒颗粒及其与优势中和抗体复合物的精确三维结构，阐明了中和抗体的功能与作用机制，为新型疫苗和治疗药物的研制提供了重要的理论基础。 该研究首次揭示并描绘了CVA10的病毒颗粒及其优势中和表位的精确特征，发现了具有良好应用潜能的治疗性中和抗体，为新型疫苗和特异性治疗药物的研究提供了关键基础。 我校夏宁邵教授、程通副教授和美国加州大学洛杉矶分校纳米系统研究所Z. Hong Zhou（周正洪）教授、美国加州大学圣地亚哥分校颜晓东博士为该论文的共同通讯作者。我校博士生朱瑞、徐龙发博士后、郑清炳工程师、李少伟教授和美国加州大学洛杉矶分校崔彦祥博士后为该论文共同第一作者。【Abstract】Coxsackievirus A10 (CVA10) recently emerged as a major pathogen of hand, foot, and mouth disease and herpangina in children worldwide, and lack of a vaccine or a cure against CVA10 infections has made therapeutic antibody identification a public health priority. By targeting a local isolate, CVA10-FJ-01, we obtained a potent antibody, 2G8, against all three capsid forms of CVA10. We show that 2G8 exhibited both 100% preventive and 100% therapeutic efficacy against CVA10 infection in mice. Comparisons of the near-atomic cryo–electron microscopy structures of the three forms of CVA10 capsid and their complexes with 2G8 Fab reveal that a single Fab binds a border region across the three capsid proteins (VP1 to VP3) and explain 2G8’s remarkable cross-reactivities against all three capsid forms. The atomic structures of this first neutralizing antibody of CVA10 should inform strategies for designing vaccines and therapeutics against CVA10 infections.This work was supported by grants from the National Science and Technology Major Projects for Major New Drugs Innovation and Development (2018ZX09711003-005-003), the National Science and Technology Major Project of Infectious Diseases (2017ZX10304402-002-003), the National Natural Science Foundation of China (31670933 and 81801646), and the National Institutes of Health (R37-GM33050, GM071940, DE025567, and AI094386). We acknowledge the use of instruments at the Electron Imaging Center for Nanomachines supported by the University of California, Los Angeles and by instrumentation grants from NIH (1S10RR23057 and 1U24GM116792) and NSF (DBI-1338135 and DMR-1548924). 该研究获得了国家自然科学基金、新药创制国家科技重大专项、传染病防治国家科技重大专项和美国国立卫生研究院基金的资助

Atomic structures of Coxsackievirus A6 and its complex with a neutralizing antibody

手足口病是一种由人肠道病毒引起的全球性传染病，主要发生于5岁以下的婴幼儿，严重危害公众健康。根据获得的手足口病流行病学和病原学调查数据，目前认为CVA6与EV71和CVA16一样应作为优先的手足口病疫苗预防对象，亟需研制有效的预防和治疗方法。然而令人遗憾的是，目前对于CVA6的基础病毒学特别是结构生物学知识均缺乏足够了解，严重制约了相关研究的有效开展。 夏宁邵教授团队研究首次揭示了手足口病重要病原体柯萨奇病毒A组6型（CVA6）的病毒颗粒及其与中和抗体复合物的精确三维结构，为新型疫苗和治疗药物的研制提供了重要的理论基础。这项研究发现并精确描绘了CVA6的病毒颗粒及其与优势中和抗体的结构特征，首次完成了对CVA6的高精度“成像”，为新型疫苗和治疗药物研制提供了关键基础。 该研究工作在厦门大学分子疫苗学和分子诊断学国家重点实验室、国家传染病诊断试剂与疫苗工程技术研究中心科研平台完成。夏宁邵教授、颜晓东博士、程通副教授为该研究论文的共同通讯作者。颜晓东博士来自美国加州大学圣地亚哥分校，同时受聘为我校双聘教授。共同第一作者为徐龙发博士生、郑清炳工程师和李少伟教授。【Abstract】Coxsackievirus A6 (CVA6) has recently emerged as a major cause of hand, foot and mouth disease in children worldwide but no vaccine is available against CVA6 infections. Here, we demonstrate the isolation of two forms of stable CVA6 particles-procapsid and A-particle-with excellent biochemical stability and natural antigenicity to serve as vaccine candidates. Despite the presence (in A-particle) or absence (in procapsid) of capsid-RNA interactions, the two CVA6 particles have essentially identical atomic capsid structures resembling the uncoating intermediates of other enteroviruses. Our near-atomic resolution structure of CVA6 A-particle complexed with a neutralizing antibody maps an immune-dominant neutralizing epitope to the surface loops of VP1. The structure-guided cell-based inhibition studies further demonstrate that these loops could serve as excellent targets for designing anti-CVA6 vaccines.This work was supported by a grant from the National Natural Science Foundation of China (No. 31670933 and 81401669), the National Science and Technology Major Projects for Major New Drugs Innovation and Development (No. 2017ZX09101005-005-003), the National Science and Technology Major Project of Infectious Diseases (No. 2017ZX10304402-002-003) and the Natural Science Foundation of Fujian Province (No. 2015J05073). This work was also supported in part by funding to T.S.B. from the National Institutes of Health (Grant R37-GM33050). 研究工作也得到了国际病毒结构生物学权威专家美国加州大学洛杉矶分校周正洪教授的大力支持和帮助，获得了国家自然科学基金、新药创制国家科技重大专项、传染病防治国家科技重大专项和福建省自然科学基金的资助

Technical Improvement of Governmental Accounting in the Context of Public Crisis:Based on Event Accounting

公共危机的发生,使资源稀缺性在有限的时空内爆发,会导致公共秩序混乱与市场机制失灵。当危机严重时,政府会主导公共危机管理,以履行特殊情境下的公共受托责任。作为解除政府公共受托责任的重要手段,政府会计应该对公共危机处置中的资源流转做出反映和监督。在危机状态下传统“价值法“会计应用会面临一些困难,可以通过引入“事项法“会计进行局部改进。基于公共危机特性,政府会计应该关注危机状态下会计对象的变化特点,建立基于事项的会计信息整合方式,追溯反映危机下的资源流转过程,协调处理政府财务报告方式,综合应用各种技术提高危机事件中政府的决策质量。The occurrence of public crisis would trigger the explosion of resource scarcity within the limited space and time,which can result in chaos of public order and malfunction of market mechanism.When the crisis becomes serious,the government may dominate the public crisis management,so as to perform its public accountability in the special situation.As one of the important means of relieving government’s public accountability,governmental accounting should reflect and supervise the resource flow in the handling of public crisis.The application of the traditional accounting of value approach may be faced with some difficulties under the crisis conditions,which can be solved by introducing the event accounting for partial improvement.According to the features of public crisis,governmental accounting should pay attention to the changing features of the accounting objects,establish the integration pattern of accounting information based on events,trace and reflect the resource flow process under the crisis,coordinate the methods of handling government financial reports,and comprehensively apply all kinds of techniques to improve the decision quality of government under crisis

Research on Aerodynamic Characteristics of Waverider-Based Vehicles Flying at Low-Mach States

乘波飞行器在低马赫数飞行状态下的气动性能是近空间飞行器设计和研究人员关心的问题之一. 本文以M=3,设计飞行高度H=15 km为设计点,最大升阻比为优化目标,并通过满足一定的有效载荷容积,气动热防护和气动操纵的要求进行了工程化设计后得到的锥导乘波体为研究对象,借助数值模拟和风洞实验技术相结合的研究手段对乘波飞行器在跨声速和超声速飞行阶段的气动性能进行了探讨. 研究结果表明,乘波飞行器在该飞行阶段的气动性能与前缘所处的气动状态密切相

不同流态对高超声速飞行器热流的影响

近空间高超声速巡航飞行，面临高升阻比复杂布局和长时间中低热流的气动热环境。飞行器周围流场中激波边界层干扰等复杂的流动现象，以及层流、转捩区和完全发展湍流等不同流态对气动热特性的影响，是一个很重要的工程科学问题。本文探讨了不同流态对气动加热的影响规律，建立了不同流态热流计算模型和数值求解方法。通过典型布局气动热实验结果的对比，说明模型是合理的

Equilibrium gas effects on aerodynamic and aerothermal characteristics of waveriders

针对乘波体在高空以高马赫数飞行时的特点,给出了一种考虑高温平衡气体效应的乘波体设计方法,并通过数值模拟的方法研究了高空高马赫数飞行条件下高温平衡气体对乘波体气动特性的影响。研究结果表明,相对于完全气体,平衡气体对乘波体的气动力特性影响不大,但对乘波体的前缘驻点区和下表面的热流及辐射平衡温度有较大的影响。另外在乘波体较为适宜的飞行攻角范围内,攻角的增大不会显著改变平衡气体效应对乘波体气动力特性的影响,也不会显著改变平衡气体效应对乘波体前缘驻点区的热流与辐射平衡温度的影响,但却会在一定程度上减小平衡气体效应对乘波体下表面的气动热及辐射平衡温度的影响区域