Political Relation、Internal Control Quality and Audit Fee ——A Research on Private Listed Companies

审计费用主要是由审计成本、风险溢价和会计师事务所的正常利润构成的。内部控制作为企业防范风险的手段，其有效实行有利于保证公司财务报告的真实性，降低审计师的重大错报风险，减少审计师的投入和工作量，进而对审计费用产生影响。实际控制人的政治联系作为民营上市公司的主要特征之一，也会影响到审计费用。 为了研究上述问题，本文以2010年到2015年的民营上市公司为研究对象，实证检验了民营上市公司的政治联系、内部控制质量对审计费用的影响。首先通过对影响审计费用的相关因素、内部控制质量对审计费用的影响、政治联系对审计费用的影响进行了文献综述。总结了前人的研究结论，然后对内部控制理论、审计定价理论、委托代理理论...Audit fee is mainly consist of the audit fee, the risk premium and the normal profits of the public accounting firm. Internal control is a risk prevention for enterprises, its effective practice ensures the authenticity of the company's financial report, reduces the risk of material misstatement of the auditor and the auditor's investment and workload, and thus it affects the audit fees. Political...学位：管理学硕士院系专业：财务管理与会计研究院_会计学学号：2782014115015

College Non-English Majors’ Metaphoric Competence in English: the Status Quo, Causes and Strategies from the Perspective of Conceptual Metaphor Theory

概念隐喻理论表明隐喻不仅是一种修辞手法，更是一种认知手段和思维方式。培养学生的英语隐喻能力可以有效改善学生英语不地道现象，提高学生的英语水平。 本论文致力于研究中国非英语专业大学生隐喻能力发展状况，英语隐喻能力低的原因以及提高学生英语隐喻能力的策略。力求改善学习者英语学习中的不地道现象，以便为大学英语教学改革提供一些有益的参考。 本论文通过实证研究的方法，调查了非英语专业大学生隐喻能力发展现状。研究表明学生整体的隐喻能力不高，具体表现在隐喻识别、解释和产出等方面，而且学生的英语隐喻能力低于其母语的隐喻能力。通过学生访谈和文献研究，得出学生英语隐喻能力低的原因，具体如下：汉英概念系统和思维模...According to the conceptual metaphor theory (CMT), metaphor is not only a rhetoric device, but also a matter of human thought and action. The cultivation of students’ metaphoric competence (MC) in English is regarded as an effective way to avoid Chinglish expressions and improve their English proficiency. This research is aimed at studying the status quo of college non-English majors’ MC, explor...学位：文学硕士院系专业：外文学院_英语语言文学学号：K20110401

Are Institutional Investors Gambling?——Evidence from Stock-holding Preference and Fund Performance

“以小博大”的博彩心理在人们心中根深蒂固，博彩行为也一直伴随着人类社会的发展。这种对小概率事件过度追逐的行为有悖于传统的风险规避经济学假设及期望效用函数理论。在投资决策中，决策者往往表现出对正偏性资产的偏好。鉴于此，关于博彩动机和市场赌博色彩的研究也就成为众多资本市场异象研究的切入点，更是近年来行为金融研究的热点。 我国股市20多年的成长中伴随着较强的投机与泡沫，加之我国博彩文化浓厚，股市似乎提供了一份天然的“试验田”，诸如“消灭低价股”、“概念炒作”等投机性事件频发，许多投资者寄望于快买快卖，以小博大，此类投机心理为整体资本市场的健康发展带来了隐患。这种非理性投资行为是出于怎样的动机？具有...Gambling and speculation play an important role in financial markets. This excessive preference for small probability event goes against the economic assumption of “risk aversion” and the expected utility function. Researches on how gambling affects stock markets have become an entry point to explain anomalies in capital market, and it has become a hot issue in behavioral finance as well. During ...学位：管理学硕士院系专业：管理学院_财务学学号：3212012115056

Effectiveness Test of Audit Reputation Mechanism on Individual Level

重大财务报告舞弊伴随着资本市场的发展、所有权经营权相分离而产生，同时也催生了审计行业的发展。近年来，国内外爆发出一系列重大财务报告舞弊案及相应的审计失败案，使整个审计行业的公信力受到严重影响。在如此环境之下，要把审计行业建设成为公众投资者信赖的专业服务领域，需要在提高独立性和专业胜任能力的同时，重视独立审计声誉机制的创建与运用。 美国PCAOB和欧盟组织陆续提出审计师需要在审计报告上签字，认为审计师的签名具有信息含量。DeAngelo（1981）[1]提出审计质量由审计师的专业胜任能力和独立性两项因素决定，学术界通过大量实证研究发现审计师的个人特征、执业经验确实对审计质量有显著的影响。现存对...With the development of capital market and the separate between ownership and management, financial reporting frauds happen from time to time, this speeds up the development of the audit industry at the same time. Recent years, the outbreak of a series of major financial reporting frauds and audit failure cases destroyed the auditing profession’s credibility. Under such environment, in order to bu...学位：管理学硕士院系专业：管理学院_会计学学号：1752012115109

Study on Legal Issues of Income Tax Law of Corporate Acquisitions in China

进入21世纪以来，公司收购作为一种直接投资模式，已渐渐与“绿地”投资并重，成为一种不可忽视的经济模式。税法问题在公司收购过程中扮演着重要角色，它在公司收购的决策和实施中是不容忽视的规划对象。税收效应尤其是应税收购还是免税收购，是公司收购中的重要考虑因素。经过近百年的发展，美国和英国都形成了自己较为完善的公司收购税法制度，规范和促进了公司收购市场的健康蓬勃发展。税法制度则是收购市场发展的重要法律环境，是收购市场顺利运作的不可或缺的外部条件。我国公司收购历史虽然短暂，但是收购活动发展迅速。然而，由于公司收购起步晚、收购市场发育时间短，公司收购中税法规范还不够完善。就我国现行税法而言很多方面都制约着...In the 21st Century, corporate acquisitions have become a way of direct investment and almost as important as “Green Field” investment, turning into an un-ignorable economic pattern. The tax law problem plays a significant role in the process of corporate acquisitions, which is important planning targets not ignored either in decision and implementation of corporate acquisitions. Tax effect, espec...学位：法学硕士院系专业：法学院法律系_经济法学学号：20040807

Exploring on The Music Cultural forms of Nanchang Caicha Drama

南昌采茶戏蕴含着南昌传统文化艺术的固有特质，反映了南昌多元的民俗文化特征，具有一定的代表性。随着时间和历史的推移，南昌的许多本土艺术都已渐渐消退于当今的艺术舞台，而南昌采茶戏则依然活跃于市区乡间、盛行于南昌这块红土地上，这背后所蕴涵的艺术魅力是值得我们去细心考究的,也是现今21世纪后的年轻一辈保护和传承地方传统音乐的重要方向标。 本课题以流行于赣北南昌地区的采茶戏艺术为主线，基于文献整合与田野调查、整体与局部、规范与实证性相结合的研究视角，运用民族音乐学实地调查的指导方法，根据实地考察所获取的第一手资料，对其历史沿革、文化形态、音乐特征、具体个案等四大方面进行了详尽的梳理和系统的阐释，并随文...The Nanchang Caicha drama, embracing the essence of local traditional culture, reflecting the conventional characteristics of multi-faceted folk culture of Nanchang, stands as one of the representatives in the local cultures. As the development of time, Nanchang Caicha drama is still very popular among the urban areas and countryside, though many local arts are fading away in Nanchang. The artisti...学位：文学硕士院系专业：艺术教育学院音乐系_音乐学学号：2005130156

Vastasyntyneen tehohoidossa olevan lapsen vanhempien ohjaus : Kuvaileva kirjallisuuskatsaus

Vanhempien läsnäololla ja sylikontaktilla tehohoidon aikana on vaikutusta lapsen myöhempään kehitykseen. Vastasyntyneen tehohoitotyö on jatkuvassa kehityksessä. Hoitohenkilökunnan on omaksuttava itse tekemisen sijaan vanhempia ohjaava rooli hoitotyössä, jossa keskitytään hoitosuhteen jatkuvuuteen ja jossa vanhempia kannustetaan osallistumaan tehohoidossa olevan vastasyntyneen arkeen. Vanhemmilla on tarve suojata ja hoivata vastasyntynyttä lastaan, mutta vanhemmista saattaa tuntua, että ympärillä olevat ammattilaiset ovat taitavampia hoivaamaan ja tulkitsemaan lasta. Vanhempien roolia henkilökunta ei kuitenkaan voi korvata, joten on tärkeää, että vanhemmat otetaan mukaan lapsen hoitoon heti alusta lähtien. Opinnäytetyön tavoitteena oli tuottaa hoitotyön näyttöön perustuvan kirjallisuuden ja tutkimuksien pohjalta tietoa vastasyntyneiden teho-osaston hoitohenkilökunnalle vanhempien ohjauksen tukemiseksi ja kehittämiseksi sekä laatia tältä pohjalta tietopaketti Etelä-Pohjanmaan sairaanhoitopiirin vastasyntyneiden teho-osastolle. Tarkoitus oli etsiä ja kuvailla näyttöön perustuvaa tietoa hoitotyön tutkimuksiin ja kirjallisuuteen perustuen. Opinnäytetyössä keskityttiin vastasyntyneen tehohoidossa olevan lapsen vanhempien saamaan ohjaukseen. Opinnäytetyön tehtävänä oli saada vastaus seuraaviin tutkimuskysymyksiin: Mikä on vanhempien ohjauksen tarve ja merkitys vastasyntyneiden teho-osastolla? Miten vanhempien saama ohjaus tukee vanhemmuutta? Miten vanhempien ohjausta toteutetaan vastasyntyneiden teho-osastolla? Vanhemmilla on tarve saada tietoja lapsen tilasta ja tulla huomioiduksi niin vanhempana kuin osana hoitotiimiä. Vanhemmat luovat identiteettiään vanhempina ja luovat tunnesidettä lapseensa henkilökunnan tarjoaman ohjauksen ja tuen avulla. Vanhemmille pyritään tarjoamaan mahdollisuuksia osallistumaan lapsensa hoitoon. Osallistumisen ansiosta vanhemmat tutustuvat lapseensa ja kokevat lapsen omakseen.Parents’ presence and physical contact with their child during child’s intensive care has an impact on the child’s development. Neonatal intensive care is being improved constantly. The nursing staff need to adopt the role of a counselor and let the parents care for their own child. This care method focuses on continuity of the care and encourages parents to participate in the common routines of the child in the neonatal intensive care unit. Parents have a need to protect and care for their newborn child but might easily feel that the staff around them are much more skilled in caring and interpreting with the child. The staff, however, cannot replace parents so it is essential that parents are included in childcare from the very beginning. The aim of this thesis was to produce information for the staff of neonatal intensive care unit about parent’s guidance and development relying on evidence-based knowledge and to prepare an educational class about the subject for the Hospital District of South Ostrobothnia’s neonatal intensive care unit. The purpose was to find and describe evidence-based knowledge based on studies and literature. This thesis focuses on the guidance that parents of a newborn tended in intensive care receive in neonatal intensive care unit. The task of the thesis is to get answers to the following target questions: What is the need and significance of guidance received by parents in the neonatal intensive care unit? How does the guidance received by parents support parenthood? How is the guidance of parents executed in the neonatal intensive care unit? Parents need to be informed about the condition of their child and to be considered a parent, as well as a part of the health care team. Parents develop their identity as parents and create an emotional bond with their child through the guidance and support provided by staff. It is intended that parents are provided opportunities to participate in child care and by participating parents bond with their child and identify the child as their own

Expression and Characterization of Isocitrate Lyase of Shewanella piezotolerans WP3 in various environment

本实验研究的是ShewanellapiezotoleransWP3的异柠檬酸裂解酶，它是乙醛酸循环的关键酶，在WP3基因组里是单拷贝的。WP3分离自西太平洋1914米的深海沉积物中，它是一株革兰氏阴性，兼性厌氧的杆状细菌，耐冷并耐压。其生长温度范围是0-28˚C，最适生长温度是20˚C，生长压力范围是0-50Mpa。最适生长压力为20Mpa，是研究极端微生物适应极端环境的理想材料[1]。基因芯片的结果表明，当WP3处于一些环境因子，如生长温度、压力的变化，温度，压力的短时间刺激等，很多基因都有明显的改变。本实验从WP3的代谢途径的关键酶出发，探索极端微生物适应胁迫条件时（特...Isocitrate lyase, the key enzyme of glyoxylate cycle of a deep sea bacterium- Shewanella piezotolerans WP3, is unique in genome. ICL competes with isocitrate dehydrogenase of TCA cycle for its common substrate, isocitrate. The bacterium used in this study was isolated from deep-sea sediments of west Pacific at the depth of 1914 meter. The phylogenetic analysis and molecular study shows that ...学位：理学硕士院系专业：生命科学学院生物化学与生物技术系_生物化学与分子生物学学号：20042610

A Business Plan for DFA Fund Management Co.，Ltd

作为国民理财的重要通道，公募基金是一个巨大的且非常有潜力的市场。2005年到2015年，公募基金市场总规模从4691亿元发展到84058亿元，年平均增长率79%，2015年公募基金总规模比上年增长3.8万亿元。2013年6月，新《证券投资基金法》开始实施，为基金业创新和发展创造了有利的外部环境。政策的松绑加快了基金业的转型速度，过往一味追求大而全的局面正在发生巨变，有些中小公司通过专注于某项业务而异军突起。从资本投入来看，基金公司属于轻资产行业，新法针对从业人员进一步降低资金投入的要求，特别适合有一定资金管理能力同时有丰富金融机构管理经验的专业人士进行创业。本论文以创业管理理论为基础提出DFA...As a primary method of the general public financial management,Public offering fund has a promising market. The market scale increased 3.8 trillion RMB in 2015 than one year before, and the number went up with an average rate of 79% in the decade of 2005-2015 from 469 billion RMB to 8.4 trillion RMB. The Amendment of Law on Funds for Investment in Securities that Launched from June 2013 will crea...学位：工商管理硕士院系专业：管理学院_工商管理硕士(工商管理硕士)学号：1792012115076