试论“真实与公允”

一、真实与公允：评价财务报表的最高标准早在1948年英国《公司法》（COMPAnIESACT）就规定：在会计年度结束时，公司必须按照“真实与公允的观点”（ATruEAndfAIrVIEW）提供资产负债表来表达公司的财务状况，提供损益表披露会计年度中的..

资产评估中现行市价与重置成本质和量的区别

《国有资产评估管理办法》规定资产评估可采用现行市价法和重置成本法。现行市价法是指通过市场调查选择一个或几个与评估对象相同或类似的资产作为比较对象,分析比较对象的成交价格和交易条件,进行对比调整,估算出资产价值的方法;而重置成本法则是指用被评估资产在全新状态下的现时重置成本减去该项资产的实体性贬值、功能性贬值和经济性贬值,估

跨国集团公司转让定价策略的实证分析——兼论我国转让定价管理的问题及对策

跨国集团公司转让定价，既是跨国集团公司内部管理的一个重要手段，也是一个涉及面广、背景复杂、影响重大的特殊领域。随着资本国际化和经济全球一体化程度的加深，跨国集团公司转让定价管理也日益重要，因而倍受跨国公司总部和东道国甚至居住国政府的重视。从宏观上说，...国家自然科学基

国际会计准则第1号的新发展

1997年修订的国际会计准则第1号（IAS1）“财务报表列报”是国际会计准则委员会（IASC）核心准则所涉及的项目之一1。该准则主要包括财务报表的列报（PrESrnTATIOnOffInAnCIAlSTATEMEnTS）、总体考虑、结构和内容、生效..

锂离子电池低温性能改善研究进展

锂离子电池因其能量密度高,循环寿命长等优点已成为新型动力电池领域的研究热点,但其温度特性尤其是低温性能较差制约着锂离子电池的进一步使用.本文综述了锂离子电池低温性能的研究进展,系统地分析了锂离子电池低温性能的主要限制因素.从正极、电解液、负极三个方面讨论了近年来研究者们提高电池低温性能的改性方法.并对提高锂离子电池低温性能的发展方向进行了展望.国家重点研发计划(No.2018YFB010400);;福建省高校产学合作项目(No.2018H6020)资

Development of a quantitative ELISA detection method for Coxsackievirus A group 16 strain(CA16) antigen

目的:建立柯萨奇病毒A组16型(CA16)抗原的双抗体夹心ElISA定量检测方法,用于CA16灭活疫苗的研发和生产过程的抗原定量检测。方法:以CA16中和单抗T26H12为包被抗体、nA14b9为标酶抗体,构建定量检测CA16抗原的双抗体夹心ElISA方法,并对方法的特异性、灵敏度、精密度、准确性、线性和稳定性进行分析。结果:建立了双抗体夹心定量检测CA16抗原的ElISA方法。方法的线性相关系数r2=0.998,线性范围为8~128 ng/Ml,定量限度为8 ng/Ml;变异系数CV80%;与CA16以外的其他样本没有交叉反应。结论:构建的CA16抗原ElISA定量检测方法的各项性能符合定量检测需要,可用于CA16疫苗的研发和生产过程的抗原活性的定量检测。Objective:To develop an a quantitative enzyme linked immunosorbent assay(Q-ELISA) to determine the concentration of Coxsackievirus A Group 16 Strain(CA16) antigen.This method was used to determine CA16 antigen content at each stage of CA16 vaccine developing and manufacturing process.Methods:A double antibody sandwich Q-ELISA was developed to determine concentration of CA16 antigen,which was based on the high-affinity neutralizing monoclonal antibodies T26H12 as capture antibodies,and NA14B9 as HRP-labeled antibody.The performance of reagent were evaluated.Results:The Q-ELISA for CA16 antigen content was successfully developed.The reagent had good performance.The quantitation scope was 8-128 ng/ml,the coefficient correlation was 0.998,the limit of detection was 8 ng/ml,the recovery was between 87% and 113.8%.The stability was up to 80% after reagent was heated for 6 days at 37℃.The variation coefficient was lower than 15%,and thereagent was no reaction with other sample except CA16 antigen.Conclusion:The Q-ELISA for CA16 antigen was developed with good specificity,accuracy,precision and stability.The method can be used to determine CA16 antigen content during development and production of CA16 vaccine

Preventive effect and mechanisms of 3,3-diindolylmethane on oxidative stress induced by hydrogen peroxide in HaCaT cells

目的:探究3,3'-二吲哚甲烷(dIM)对过氧化氢(H_2O_2)诱导人角质形成细胞(HACAT)氧化应激作用的预防效应及可能机制。方法:体外培养HACAT细胞,用H_2O_2建立氧化应激模型。采用CCk-8法检测不同浓度(1~20μMOl/l)dIM对HACAT细胞生长的抑制作用;流式细胞术检测dIM作用前后细胞内活性氧自由基(rOS)含量的变化;WESTErn blOT检测不同浓度dIM(0、5、10μMOl/l)对HACAT氧化应激相关蛋白核因子(nf-κb)和丝裂原活化蛋白激酶(MAPkS)磷酸化表达水平的影响。结果:成功建立了HACAT氧化应激模型。CCk-8法研究结果显示1-10μMOl/l dIM对HACAT细胞无明显毒性作用(P>0.05);流式细胞术检测结果表明10μMOl/l dIM预处理可有效预防由H_2O_2诱导的HACAT内rOS产生(P0.05).Flow cytometry results indicated that pretreatment with DIM(10 μmol/L) could inhibit the level of intracellular ROS(P<0.05).With increasing concentration of DIM,the levels of p-p38-MAPK,p-JNK and p-NF-κB were significantly depressed.CONCLUSION:DIM could protect HaCaT cells from H_2O_2-induced oxidative stress via suppressing production of ROS levels and down-regulating the expression of NF-κB and members of MAPKs.DIM might be used as an effective drug to treat or reduce oxidative stressmediated injury in skin cells.国家自然科学基金青年基金(81101562); 广东省科技计划项目(2012B060300005); 广东省自然科学基金(S2012010009633

Development of aquantitative ELISA detection method for Varicella Zoster Virus(VZV) antigen

目的:建立水痘-带状疱疹病毒(VzV)抗原的双抗体夹心ElISA定量检测方法,用于质控VzV灭活疫苗研发和生产中抗原含量。方法:以VzV中和单抗5f6C8为包被抗体、8H5d1为酶标抗体,构建定量检测VzV抗原的双抗体夹心ElISA方法,并对本方法的特异性、灵敏度、准确性、线性和稳定性等性能进行分析。结果:建立的双抗体夹心定量检测VzV抗原的ElISA方法,线性范围为0.4μg~13μg/Ml,相关系数为r2=0.994,定量限度为0.4μg/Ml;变异系数CV80%。与VzV以外的相关病毒样本没有交叉反应。结论:构建的VzV抗原ElISA定量检测方法的各项性能符合定量检测需要,可用于VzV灭活疫苗的研发和生产过程的抗原含量检测。Objective:To develop a quantitative enzyme linked immunosorbent assay(Q-ELISA) to determine the concentration of Varicella Zoster Virus(VZV) antigen.This method was used to determine VZV antigen content at each stage of VZV inactived vaccine developing and manufacturing process.Methods: A double antibody sandwich Q-ELISA was developed to determine concentration of VZV antigen,which was based on the the high-affinity neutralizing monoclonal antibodies 5F6C8 as capture antibodies,and 8H5D1 as HRP-labeled antibody.The performance of reagent were evaluated.Results: The Q-ELISA for VZV antigen content was successfully developed.The reagent had good performance.The quantitation scope was 0.4 μg~13 μg/ml,The coefficient correlation was 0.994,the limit of detection was 0.4 μg /ml,the recovery was between 87.5% and 111.6%.The stability was up to 80% after reagent was heated for 6 days at 37℃.The variation coefficient was lower than 15%,and the reagent was no reaction with other sample except VZV antigen.Conclusion: The Q-ELISA for VZV antigen was developed with good specificity,accuracy and stability.The method can be used to determine VZV antigen content during development and production of VZV inactived vaccine

The Effects of Different Seawater Concentration and Culture Time on Antimicrobial Activity of Marine Fungi

作者简介: 杜希萍女,讲师。现从事天然产物化学方面的研究。E-mail: xipingdu@ jmu.edu.cn 通讯作者。E-mail: wjsu@ jmu.edu.cn[中文文摘]用滤纸片琼脂扩散法研究不同海水浓度和培养时间对海洋真菌抗菌活性的影响,旨在为大规模培养海洋真菌和提高获得抗菌物质的几率提供理论依据。结果显示:用不同海水浓度培养基发酵海洋真菌,在供试的10株海洋真菌中,5株海洋真菌的抗菌活性和抗菌谱有明显差异;培养时间不同,6株海洋真菌的抗菌活性差别较大。实验结果表明,不同海水浓度和培养时间对海洋真菌抗菌活性有显著影响。[英文文摘]The effects of different seawater concentration and culture time on antimicrobial activity of marine fungi were studied using agar diffusion method with filter paper diskettes,aiming at providing theoretical foundation for culturing marine fungi on a large scale and improving the probability of antimicrobial metabolites.The results showed that the differences of antimicrobial activities and antimicrobial spectrum of five among ten tested marine fungal strains cultured in different seawater concentration media were fairly obvious; antimicrobial activities of six marine fungal strains were significantly different at the different culture time.The study indicated different seawater concentration and culture time greatly affected the antimicrobial activity of marine fungi．集美大学博士启动基金(ZQ2011004);中央高校基本业务费(2010121092)资

中美会计准则比较研究

与我国社会主义市场经济体制相适应，要求建立一套打破分行业、分部 门、分所有制的新的会计规范体系，其核心就是建立会计准则体系；同时，世界 经济的全球化要求提供可比的财务信息，从而使会计准则建立还应和国际会 计惯例相接轨。美国的会计准则的制定历史悠久，成果丰硕，在某种程度上左 右国际会计准则的进程，本文试图将其作为中国会计准则的比较对象，寻求两 者的相同，相似和相异之处及其原因所在，并对中国会计准则的未来作一原则 构想。 全文共分四个部分： 一、会计准则制定的基本问题，从明确会计准则的涵义出发，确定比较的 范围：基本准则和具体准则；分析准则制定的内外动因，说明制定准则的客观 必...学位：管理学硕士院系专业：管理学院会计系_会计学学号：1993121