503 research outputs found
Research on CPA’s Legal Liability Based on The History of Securities Laws in America
信息披露是证券市场的基石,是证券市场公平、公正和公开的基本前提。为维护证券市场的公平和效率,需要注册会计师审计制度来确保上市公司提供信息的真实和完整,防止证券市场财务欺诈和舞弊。而适度的法律责任是注册会计师审计制度能有效发挥作用的关键,研究如何界定注册会计师的法律责任对审计制度功能的发挥有着非常重要的意义。美国是全球最强大的经济实体,证券市场发展较早,有着世界上最发达的资本市场,已经有一套较为成熟的法律制度体系,因此,分析美国证券法规演变下注册会计师法律责任的变化,对我国注册会计师审计制度建设具有很好的借鉴作用。 文章结构如下:第一章介绍研究背景,概述本文研究方法和分析角度;第二章主要从19...Information disclosure is the basis of the stock market. It is the basic premise for the fairness, justice and openess of the stock market. In order to ensure the equity and efficiency of the stock market, the CPA auditing system is needed, which is used to ensure that the information provided by the listed companies is true and complete, and which also is a mechanism to prevent the financial chea...学位:管理学硕士院系专业:管理学院会计系_会计学学号:2005130112
Research On The Several Problems Of Improving Railway's Competition Ability
Abstract The problem of the service and system reform in Chinese railways is always a focus for the public. How to reduce the distance between the railways and the market? In addition to carrying out system reform and thoroughly do away with the malpractices that limit the railways development in management system, improving the standard of the service of the railways is also extremely importan...学位:工商管理硕士院系专业:管理学院工商管理教育中心_工商管理硕士(MBA)学号:X20011505
A Study on Party Caucuses Negotiation Institution of Taiwan “Legislative Yuan”
本文以台湾“立法院”党团协商制度为研究对象,首先对议会党团相关概念进行厘定,分析了议会党团协商的相关理论基础,并介绍了西方国家议会党团协商制度的实际运作情况。其次阐述了台湾“立法院”党团协商制度的演变与发展过程,其中,对党团协商制度的背景和缘起进行了论述,介绍了党团协商制度的变革与发展历程,并着重对党团协商制度的透明化进程进行了解析。在上述基础上探讨了台湾“立法院”党团协商制度扮演的角色及发挥的功能。接着对台湾“立法院”党团协商制度的影响因素、运作情况以及面临的困境进行了分析。最后,尝试对台湾“立法院”党团协商运作中的两岸议题进行研究。对台湾“立法院”在两岸事务中的地位与作用进行了探析,进而分...This thesis mainly focuses on the party caucuses negotiation institution of Taiwan “Legislative Yuan”. The thesis, firstly, clarificates some related concept of parliamentary party caucuses, analyzes the related theoretical basis of parliamentary party caucuses negotiation and introduces the actual operation of parliamentary party caucuses negotiation institution in Western countries. And then, th...学位:法学硕士院系专业:台湾研究所_中外政治制度学号:2562009115229
从科学发展观看大陆对台政策演变
本文从科学发展观的角度来审视大陆对台政策制定、推行和调整过程,分为四大部分,分别从科学发展观的要义、核心和基本要求以及根本方法来分析,力求使读者对大陆的对台政策的演化过程有一个相对新颖的了解和把握,并使之对科学发展观的精髓和指导意义有相对全面的认知
奥施康定联合唑来膦酸治疗癌性骨转移疼痛的疗效研究
目的:观察强阿片类药物奥施康定(OXyCOdOnE-HCl)联合唑来膦酸(zOlEdrOnIC ACId fOr InJECTIOn)静脉注射剂治疗癌症骨转移疼痛的临床疗效和安全性,并与用奥施康定进行比较。方法:治疗组在口服奥施康定的同时联合用唑来膦酸冻干粉剂4Mg,加入生理盐水50Ml中,静脉滴注15MIn。对照组口服奥施康定。采用视觉模拟评分(VISuAl AnAlOguESCAlE,VAS)和生活质量评分(kArnOfSky)来评估并记录患者给药后第1~8周的疼痛程度和生活质量。结果:镇痛疗效:治疗组:显效(Cr)12例(26.7%),有效(Pr)23例(51.1%),总体有效率(显效+有效)77.8%。对照组:显效9例(20%);有效19例(42.2%),总体有效率(显效+有效)62.2%。生存质量改善情况:治疗组显效10例,有效20例,有效率66.7%。对照组:显效8例,有效15例,有效率51%。结论:应用奥施康定联合唑来膦酸治疗恶性肿瘤骨转移疼痛止痛效果好,患者生活质量得到了明显改善,毒副反应较小
多元视角下的旅游供应链协调机制研究
文章通过对旅游供应链存在问题分析,结合旅游供应链的独有特点,选取了供应链中的产品流、信息流、资金流、知识流为协调机制要素,结合契约理论、市场信息不对称理论等对旅游产品的推动协调模式、信息不对称的"逆向选择"、旅游企业资金收益等问题进行相关探讨,构建了针对旅游供应链中的产品、信息、资金和知识的协调机制,通过旅游产品的推拉模式、信息平台的构建、旅行社与旅游产品供应商的收益模型及知识分享等手段实现旅游供应链的有效运行
Parametric optimum design of an irreversible photon-enhanced thermionic emission solar cell hybrid system
考虑实际系统中存在的多种传热损失,本文建立一类不可逆光子增强热离子发射太阳能电池与温差热电发电器组合而成的混发电系统模型.基于太阳能电池与温差热电发电器之间的能量平衡方程,导出该混合系统输出功率和效率的表达式.通过数值计算,详细分析了光增热离子太阳能电池的面积、阴极半导体材料的禁带宽度、电子亲和势以及温差热电发电器的无量纲电流对混合系统优化性能的影响,确定混合发电系统运行于最大效率下光子增强热离子太阳能电池阴极材料的禁带宽度,电子亲和势,电池面积和温差热电发电器的无量纲电流的优化值.结果表明,采用混合发电系统,太阳能转换效率与工作于相同条件下的单一光增热离子太阳能电池的效率相比可提高约10%,而光增热离子太阳能电池阴极半导体材料禁带宽度在最大效率下的优化值则比单一光增热离子太阳能电池的小.本文所得结果可为实际光子增强热离子太阳能电池混合发电系统的设计和优化运行提供理论依据.A class of an irreversible thermodynamic model of the hybrid power system consisting of a photon-enhanced thermiomic emission solar cell(PETSC) and a thermoelectric generator(TEG) is established, in which some main irreversible losses existing real hybrid systems are taken into account. Based on equations of the energy balance between the solar cell and thermoelectric generator,expressions for the power output and efficiency of the hybrid system are derived. By using the numerical calculation, influences of the cell area, the energy band gap and electron affinity of the cathode semiconductor materials, and the dimensionless current of the generator on the optimal performance of the hybrid system are analyzed in detail. Under the operating condition of maximum efficiency, the optimal values of some important performance parameters of the hybrid system, such as the energy band gap, electron affinity, area and dimensionless current, are given. The results obtained in this paper show that by using the hybrid system, the solar energy conversion efficiency can be increased by about 10% and the optimal value of the energy band gap for the PESTC of the hybrid system at maximum efficiency is smaller than that of the energy band gap for alone operating PESTC. All the results obtained in this article will provide some theoretical basis for the design and optimal operation of practical PETSC hybrid system.国家自然科学基金(批准号:11175148,11305064);; 福建省自然科学基金(批准号:2011J01012);; 华侨大学引进人才科研启动资金(编号:09BS510)资助项
我国农业剩余劳动力的成因分析
农业剩余劳动力的转移是解决我国“三农”问题的关键。然而 ,如何转移农村剩余劳动力 ,其成因不同 ,转移模式也就不同。因此 ,探究我国农业剩余劳动力的历史成因 ,对于选择我国农业剩余劳动力的转移模式有着重要意义
PHILOSOPHICAL THINKING ABOUT OPPORTUNITIES
机遇是一种具有重大价值的客观存在,对这种客观存在我们有必要从哲学的角度加以研究。从哲学的角度看,机遇是指在事物发展过程中,偶然出现的却能促使事物向着有利于特定主体方向发展的事件或条件。作为客观事件或条件的机遇具客观性,偶然性,价值性,时效性等特征。机遇的价值属性表明,无论在科学研究和发现中,还是在社会历史发展中,机遇都起着重大作用。因此,我们要及时捕捉和利用好机遇。Opportunities are a kind of objective existence of great value, hence, worthwhile of philosophical studies. From the philosophical point of views, opportunities refer to the accidental events or conditions which can promote the things to develop in a favorable way for certain subject. Opportunities are featured as being objective, accidental, valuable, practical and so on.They play an important role in scientific researches and the development of social histories as well. So, it's important for us to grasp the opportunities
A Study on Liver Damage Induced by Photodynamic Therapy
目的 研究光动力作用对活体肝组织的损伤 ,探讨光动力治疗肝癌的可行性 ,为临床治疗提供实验依据。方法 动物实验 :将小鼠分成光动力疗法 (PDT)组、单血卟啉衍生物 (HpD)组、激光组和空白对照组。光敏药物选用血卟啉衍生物 ,给药量每公斤体重 10mg ,药物用 1ml生理盐水稀释 ,于实验前 48h将药物注射入PDT组和HpD组小鼠腹腔内 ,避光饲养。将PDT组和激光组小鼠固定于实验板上。麻醉后 ,剖腹暴露右肝前叶 ,激光直接投照于肝脏表面 ,光斑直径 5mm ,照射 2min。激光器为氩离子泵浦染料激光器系统 ,光波长 6 30nm ,输出功率 10 0mW ,每一照射区能量累积约 6 0J ,照光后关腹 ,回笼饲养观察。于照光后 1、2 4、72、12 0h处死各组小鼠 ,剖腹取肝组织置于 4%福尔马林液中固定 ,常规石蜡包埋切片 ,HE染色 ,光镜观察。临床治疗 :经病理确诊的肝癌患者 ,于治疗前 48h做皮肤划痕试验 ,阴性者按每公斤体重 5mg静脉给药。治疗时 ,在B超引导下 ,用 18G肝穿针经皮穿刺 ,将石英光纤导入肝肿瘤内。激光波长 6 30nm ,输出功率 35 0mW ,每一照射点能量累积2 2 0J。治疗 1个月后行二期切除术。标本用 4%福尔马林固定 ,常规石蜡包埋切片 ,HE染色 ,光镜观察。结果 动物实验光镜观察结果显示 :PDT组于照光后 2 4h出现照光区肝细Objective To investigate the liver damage induced by photodynamic therapy(PDT) and provide an experimental basis for PDT treatment for liver cancers. Methods 96 normal mice were divided into 4 groups: PDT group, laser group, HpD group and control group. The photosensitizer used in this study was hematoporphyrin derivative (HpD), diluted in 5% glucose and injected into the peritoneal cavity at a dose of 10 mg/kg body weight 48 h before light irradiation. The mice were kept from sunlight exposure. After anesthesia the abdomen was opened and the right front lobe of the liver was exposed. An argon laser pumped dye laser system was used. The liver surface was directly irradiated by the 630 nm laser beam at a power of 100 mW for 2 minutes. The spot size was 5 mm in diameter and the energy density was 60 J/cm 2. The mice were killed at 1, 24, 72 and 120 hours after laser irradiation, respectively. Samples were embedded in paraffin and HE stained sections were examined underlight microscope. Besides, a 46-years old male patient with liver cancer was also included in this study. He received HpD in a dose of 5 mg/kg body weight, i.v. injected 48 h prior to laser irradiation. Ultrasound-guided liver puncture was performed and optical fibers were inserted into and evenly distributed in the tumor. The 630 nm laser irradiation was carried out at a power of 350 mW, energy density of 250 J/cm 2 per each spot. The patient was operated one month later and specimens were taken for histopathological examination. Results Animal experiment: Large necrotic areas were observed in livers of mice 24 hours after PDT. There was a clear demarcation between irradiated and non-irradiated areas observed by both gross and microscopic examination. Fibrous proliferation was seen in the surrounding tissues 120 hours after PDT. Swelling of hepatocytes was observed at 1 h after laser irradiation alone, but returned to normal at 72 h after irradiation. No damage to hepatocytes was observed in livers of both HpD alone and control groups. Clinical case: Wide-spread necrotic areas were present in the PDT irradiated tumor tissue. Normal hepatocytes were observed in the non-irradiated surrounding tissue. There were numerous lymphocytes and macrophages infiltrating in the surrounding areas. Conclusions Selective and sharply demarcated photodamage to liver tissue can be induced by selective laser irradiation after HpD administration. It is suggested that photodamage to surrounding normal tissues can be avoided by carefully controlled laser irradiation during photodynamic therapy of liver cancers.福建省“95”重点科技项
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