Research on the Taxation Model’s Choice of China’s Unification of Corporate Income Tax and Personal Income Tax

对公司股息、红利所得的经济性双重征税问题历来是理论研究者和实践工作者关注的焦点问题之一，有关国家和地区以传统公司课税理论即“法人实在说”与“法人拟制说”为基础而采取古典制模式或者整合制模式。随着所得税对经济的影响越来越大，传统的古典制模式所存在的缺陷对经济的扭曲作用也越来越受到人们的关注。世界上很多国家和地区纷纷探寻适合自己国情的课税模式，来减轻或者消除经济性双重征税。我国长期以来实行的古典制模式也开始发生转变。鉴于此，本文首先明确了经济性双重征税的内涵、所带来的弊端以及我国在解决这一问题上发展的方向，然后通过对大陆法系和英美法系比较有代表性的国家所得税制改革的介绍，得出对我国有益的启示，并且...Economic double taxation imposing on both corporate dividends and bonus is one of the hot topics concerned by both theoretical researchers and practical workers. Some related nations and districts use the classical system or integrated model based on traditional corporate taxation theory, Theory of Real Juristic Person and Theory of Artificial Juristic Person. With the increasing impact of income ...学位：法学硕士院系专业：法学院法律系_经济法学学号：1292006115047

Study of Life Insurance Company Valuation: On the Basis of Market-Consistency

随着全球化浪潮的推进，各种金融衍生投资工具的不断丰富，如何制定一个公允的、与市场一致的价值评估法则，成为目前价值评估研究的一个热点。由于寿险公司经营的特殊性，传统的会计准则往往难以反映其真实经营状况，因此，人寿保险公司的价值评估较其他企业而言更具挑战和难度。 本文从市场一致的角度出发，主要分两个脉络研究人寿保险公司价值评估：一是IASB关于保险公允价值会计研究为基础的公允价值法（FairValue，简称FV）。二是由保险业界开发的市场一致内含价值评估法（Market-ConsistentEmbeddedValue,以下简称MCEV）。由于传统会计准则在反映寿险公司经营状况方面的缺陷，FV法以...During the trend of globalization and the growing of financial instrument, company valuation research is now facing two key questions: How to reveal the real value of company towards financial report, and how to maintain “Market consistency” of financial report. To life insurance company valuation, it is facing more challenges and difficulties than others for its distinctiveness in operation and t...学位：经济学硕士院系专业：经济学院财政金融系_保险学学号：2005130098

An Error Analysis of Chinese Complement of Duration Learned by English-speaking Learners

目前，对外汉语教学中时量补语的研究还不够全面深入，系统性也不强。为了从第二语言习得角度进一步深化对汉语时量补语及其教学的研究，本文借鉴已有研究成果，以母语或第一语言为英语学习者汉语时量补语的习得情况为研究对象，在语料库语料收集和问卷调查的基础上，运用语言对比、中介语和偏误分析理论以及教材编写的相关理论，对所收集的留学生汉语时量补语习得偏误语料进行了系统分析，归纳出了五大类十三小类偏误类型，对造成这些偏误的原因进行了一些有针对性的探讨，同时还考察了《汉语教程》、《汉语教程》（修订本）、《发展汉语》三套教材中时量补语的教学安排情况，对其存在的主要问题进行了分析，最后提出了汉语时量补语教学方面的对策...At present, the research of Chinese complement of duration is not enough in-depth and systematic weakly in the area of teaching Chinese as a second language. In order to deepen the research of Chinese complement of duration from the perspective of second language acquisition, this thesis refers the existing achievements of Chinese complement of duration research, takes the learning circumstance of...学位：文学硕士院系专业：人文学院中文系_语言学及应用语言学学号：1022007115275

A New Methodological Research on Chaotic Encryption Based Watermarking

本文提出一种基于混沌加密的频率域数字图像水印新算法。将含有版权信息的二值图像作为水印,利用混沌密码对其进行加密。利用人类视觉系统(HVS)的特性,实现了水印在原始宿主图像小波域中的自适应嵌入。实验结果证明了对常见噪音和图像处理算法,该水印具有良好的不可见性和鲁棒性。In this paper,we propose an image digital watermarking algorithm based on chaotic encryption in frequency do-main. A binary image carrying copyright information is used as watermarking and is encrypted by a chaotic sequence cipher before it is embedded. Using characteristics of human visual system (HVS),watermark is embedded into the original image in DWT domain. The experimental results show that the watermarks are invisible and robust against noises and common im-age processing methods

可控降解抗感染材料的合成和表征

在聚己内酯(PCL)与六亚甲基二异氰酸酯(HDI)缩合体系中加入抗菌药物环丙沙星(CF),制备CF嵌入聚氨酯(PU)主链的聚氨酯前药CFPU。用UV、FTIR、H-NMR表征其结构;GPC法测定分子量;UV法测定载药率;摸索影响其分子量和载药率的主要因素;并用琼脂稀释法测定其胆固醇酯酶(CE)降解液对金黄色葡萄球菌的抗菌活性。结果表明,确已成功制得目标产物;PCL浓度和HDI加料方式分别对其平均分子量和载药率有较大影响;而其CE降解液对金黄色葡萄球菌具有抗菌活性。因此,当其用作医用内植物的涂层材料时,能被炎症组织所分泌的CE可控降解为这种具抗菌活性的降解液,从而可发挥抗感染作用

Preliminary exploration of the experiments teaching reform on water quality monitoring and evaluation course for preventive medicine majors

水质监测与评价是预防医学专业实验教学的重要组成部分,熟悉并掌握水质监测与评价的方法与流程,对于本专业学生毕业后从事疾病预防控制、卫生监督等工作具有举足轻重的作用。针对目前国内水质监测与评价实验教学中存在的问题,通过增加现场教学环节、拓展实验教学内容以及强化实验教学管理与分析质量控制等改革措施,将实验教学与校园环境监测紧密结合起来,以激发学生学习的积极性和主动性,培养学生独立思考问题、分析问题和解决问题的能力,进而为全面提高实验教学质量进行了有益的探索与尝试。Water quality monitoring and evaluation is an important part of experimental teaching for preventive medicine majors.Familiarizing with and mastering the methods and procedures of water quality monitoring and evaluation is crucial for students engaging in disease prevention and control or health supervision after graduation.Aiming at solving the existing problems in experimental teaching of water quality monitoring and evaluation, a series of reformative measures, including increasing the frequency of field experimental teaching, expanding the contents of experimental teaching, strengthening the management of experimental teaching, and analyzing quality control, were implemented; and experiment teaching was combined with monitoring of the campus environment.These measures aimed to stimulate students' initiative to learn, cultivate students' independent thinking and problem analyzing and solving skills, and therefore provide useful exploration and trials in comprehensively improving the quality of experimental teaching

可控降解抗感染材料的体外释药机制研究

在前期合成并表征了可控降解抗感染材料环丙沙星聚氨酯(CFPU)的基础上,建立高效液相色谱法(HPLC)测定其体外降解释放抗菌药物环丙沙星的含量;通过制作累积药物释放曲线,考察不同降解介质及其浓度对药物释放的影响;并对累积药物释放曲线进行拟合,研究其体外可控降解的药物释放机制。结果表明建立的HPLC法简单准确可靠。该材料的降解具有生物响应性,且符合一级动力学;药物释放是以Ritger-Pappas方程(0.45<n<0.89)即扩散与骨架溶蚀相结合的机制进行,在无炎症时以扩散为主,而炎症发生时反之,且炎症越严重,骨架溶蚀越占优势

通过生物信息学方法筛选新的非酒精性脂肪性肝炎关键基因

目的通过生物信息学方法筛选新的非酒精性脂肪性肝炎(non-alcoholic steatohepatitis,NASH)关键基因,从而为NASH的诊断和治疗以及科研提供新的思路与方法。方法通过GEO(Gene Expression Omnibus,GEO)数据库获取关于NASH的基因表达芯片数据,进一步通过GEO2R在线分析工具分析手段获得NASH和正常组织的差异化表达基因(differentially expressed genes,DEGs)。随后,对这些DEGs进行功能富集分析,同时借助于蛋白-蛋白相互作用网络图分析(protein-protein interaction,PPI)去寻找NASH发生和发展的潜在分子作用机制。结果获得GSE17470芯片,514个DEGs以及11个关键基因(VEGFA、FOS、CAT、ALDH7A1、ALDH1B1、ALDH1A1、ALDH2、ERBB2、ALDH1L1、TF、ALDH8A1),功能富集分析提示DEGs多参与代谢过程,包括三大营养物质(糖类、脂肪、蛋白质)代谢,尤其是脂质代谢,同时与氧化还原生理过程密切相关,其中3个关键基因(CAT、ALDH2、ALDH8A1)与肝癌的生存分析具有紧密联系,可能与NASH发展到HCC密切相关。结论这些筛选出来的NASH关键基因在未来可能会成为NASH新的诊断生物学标志物或靶向性治疗的目标,为未来本领域的科学探索奠定新的方向。陕西省科技攻关计划项目(2016SF-327);;\n陕西省普通高等学校优势学科建设项目(陕教位[2014]3号

The Analysis and Assessment of Groundwater Quality of Qinhuangdao

针对秦皇岛市地下水位下降,环境污染日益严重的现实,开展了以海水入侵区为主的地下水质综合评价与分析。在全市境内布设76眼监测井,用单因子法和综合法对地下水质量进行了评价,并对地下水水质变化趋势进行了分析。研究结果表明:Ⅰ类水只占5.3%,Ⅱ、Ⅲ水占14.5%,Ⅳ类及超Ⅳ类水占到80%以上,其中Ⅴ类水占40%。主要污染物有Fe、Mn、NO3-N、Cl、总硬度等。地下水质监测动态变化显示:总硬度、Cl-、矿化度、F-等呈上升趋势,其中总硬度和Cl-上升达75%,说明海水入侵的影响很大。To conter the situation of increasingly declining groundwater level and environmental pollution,the water quality assessment and analysis of sea water invasion district was studied.76 monitoring wells were laid,a single index method and the method of the comprehensive evaluation were used and the groundwater trends was analyzed.The results showed that the shallow groundwater of Qinhuangdao City meeting the Ⅰcategory water standard accounted for only 5.3%,Ⅱ,Ⅲcategories 14.5%,Ⅳ,Ⅴcategories more than 80%,40% of which wasⅤcategories and that Fe,Mn,NO3-N,Cl,total hardness were the major chemical components.The dynamics monitoring of underground water indicated that total hardness,chlorine,degree of mineralization,fluorine are becoming upward trend,especially total hardness and chlorine increased by over 75%, which means salt water intrusion on the larger impact.河北省自然基金项目(301165

Appl ica tion of Ultraf iltra tion to Pur if ica tion of Cepha lospor in C

教育部重点科技项目；教育部骨干教师基金；福建省重点科技项目资助