企业分部财务报告初探

企业分部财务报告初探○厦门大学杜兴强福州华兴会计师事务所杨俏一、企业分部财务报告的历史当代高新科技促进了世界经济朝着一体化方向发展，导致了集团企业（包括跨国公司）的大量涌现。集团企业通过编制合并财务报表，基本上反映了合并主体的财务状况和经营成果，满足..

Research on the Influential Effect of Rural Human Capital Structure on Agricultural Economic Growth

基于卢卡斯人力资本外部性内生增长模型,构建了农村人力资本结构对农业经济增长的影响效应模型,并选取农村人力资本存量和人力资本水平测度指标,实证分析了农业经济增长与农村人力资本结构关系。实证结果发现：农业经济增长与农村人力资本结构存在长期的均衡关系,其中农村知识型人力资本和农村企业家才能与农业产出长期保持着稳定的正向均衡关系,农村总劳动力人口与农业产出长期保持着稳定的负向均衡关系,也发现农村物质资本存量与农业产出长期保持着稳定的同向均衡关系,且由短期非均衡状态向长期均衡状态转变的调整速度比较缓慢。Based on the Lucas endogenous growth model in human capital externalities, this paper constructs the influence model of rural human capital structure on agricultural economic growth, and selects the measurement index of rural human capital stock and rural human capital level, empirically tests the relationship between agricultural economic growth and rural human capital structure. The empirical results find that agricultural economic growth and rural human capital structure exist long-term equilibrium correlation, the total rural labor force population and agricultural output have maintained a stable negative equilibrium for a long time, also find that the rural physical capital stock and agricultural output have maintained a balanced relation in the same direction for a long time, and the short-term non equilibrium state slowly adjust to the long-term equilibrium state.国家自然科学基金项目（71562033）; 新疆自治区研究生科研创新项目（XJGRI2015085

Discussion on the Reform and Innovation of Acupuncture and Moxibustion Teaching from the Perspective of Development Situation

本文从针灸的发展现状及教学现状就目前针灸教学存在的问题进行探讨,通过查阅知网、万方、维普等网站相关主题的期刊,整理、归纳、分析导向问题,结合针灸教学过程中现存的实际问题,与教学同仁总结、探讨教学心得,注重与学生的沟通交流,总结学生对针灸教学的可行建设性意见,将理论与实际相结合,旨在改革针灸教育教学,更好地传承、发展针灸学。对此,笔者认为问题主要存在于针灸内容、教学模式、学生兴趣、教师水平等方面,并针对这些问题提出了对应的改革建议。In this paper, the development status and the current teaching situation of acupuncture teaching were discussed. THrough consulting CNKI, Wanfang, VIP and other sites related theme journals, finishing, induction and analysis oriented problems were car-ried out, combined with the actual problems existing in the teaching of acupuncture and moxibustion process, the teaching experience and teaching staff were summarized and explored, and pay attention to the communication of the students, the feasible suggestions for acupuncture teaching was summed up, combining theory and practice, in order to reform the education and teaching of acupuncture and moxibustion, better inheritance, development of acupuncture and moxibustion. In this regard, authors thought that the problem mainly existed in the acupuncture content, teaching mode, the students ＇ interest and teacher level, and the corresponding the reform suggestions to solve these problems were put forward

State-of-art of research on composite polymer electrolytes for rechargeable lithium batteries

介绍了可充锂电池用聚合物电解质的分类、优越性及其新进展。重点介绍了聚环氧乙烷(PEO)基复合聚合物电解质材料的研究现状,指出近年来纳米复合聚合物电解质的出现为可充锂电池的实用化提供了新的希望。此外,还讨论了纳米无机惰性填料在提高电解质电导率、改善锂/电解质界面稳定性及锂离子迁移数方面的作用机理。Classification, advantages and stateofart of research on polymer electrolyte for rechargeable Li batteries were introduced. The stateofart of research of composite polymer electrolyte (CPE) materials based on polyethylene oxide (PEO) were described emphatically. The development of nanosized CPE on the commercialization was also presented. Moreover, the mechanisms of improving the conductivity of electrolyte, modifying the stability of Li/electrolyte interface and enhancing the number of Liion transference with inorganic inert filler in nano size were discussed.国家杰出青年科学基金资助(29925310);; 教育部霍英东优秀年轻教师基金资助(71014

Novel approach to SVD-based image filtering improvement

提出一种提高SVd滤波性能的新方法。基于奇异值分解滤波可以有效地分析水平(垂直)方向的图像特性。根据图像的局部方向,自适应地调整待滤波区域的形状,使重采样后局部区域中的边缘垂直或水平,再对局部区域进行奇异值分解滤波;所得的结果加权平均,得到信号估计值。将这一算法应用于图像去噪,实验结果表明,新方法可以有效地提高SVd的滤波性能。A novel approach to improve the filtering efficiency of a noisy image is proposed.Image filtering based on SVD favors the denoising in the line(horizontal)and column(vertical)direction.Based on this property,the new denoising method adapts shape and size of block to local orientation before performing SVD filtering.Through over-complete representation in overlap regions,the proposed method performs well in denoising and preserving image details.国家重点基础研究发展规划(973)(No.2007CB311005);福建省自然科学基金计划资助项目(No.A0710020);厦门大学985二期信息创新平台项目(No.2004-2008)---

YAG荧光粉-无铅低软化温度玻璃复合浆料的制备与应用

为优化大功率白光LED的封装过程,提出将YAG荧光粉-无铅低软化温度玻璃复合浆料印刷在玻璃基片上,经热处理制备荧光玻璃片的技术方案。采用热膨胀仪、粉末衍射仪、热重分析仪、荧光光谱仪等研究无铅低软化温度玻璃成分与热学性能的关系,无铅低软化温度玻璃粉与YAG荧光粉的配比、固含量、热处理制度等因素对复合浆料及荧光玻璃片晶型、粘度及发光等性能的影响。结果表明,复合浆料固含量为70%时,粘度适用于丝网印刷;印刷后的玻璃基片在550~650℃温度下进行热处理,可制得荧光玻璃片;无铅低软化温度玻璃与YAG荧光粉质量比在1. 2~4. 0范围调整,可得到封装后色温在3500~7000 K的荧光玻璃片。该荧光玻璃片可适用于大功率白光LED的封装。华侨大学2016年实验教学改革与建设课题(66661601

基于混合储能的直流微电网控制策略研究

针对直流微电网中新能源不稳定输出导致的微网功率不平衡和直流母线电压波动大等问题,研究了一种由光伏发电系统、混合储能系统和交流市电构成的直流微电网结构,提出了一种新型的直流微电网能量控制策略,根据母线电压值将系统分为4种工作模式、7个运行区间,系统的运行方式可以自动判断和自由切换。该微电网中的混合能源管理系统含有2个互补型储能元件——蓄电池和超级电容器,其以特殊的供应逻辑提高了系统的可靠性和灵活性。通过Matlab/Simulink仿真平台验证了这种策略的可行性

代谢综合征与痰瘀毒

介绍了代谢综合征(metabolic syndrome,MS)的病因病机,认为其发病主要是痰瘀交阻、久蕴化热成毒,形成痰瘀毒相互交夹的病机,而现代医学认为代谢综合征的发病基础是慢性低度炎症,这是痰瘀毒病机的物质基础