Study on Investor Attention, Earning Management and Resources Allocation Efficiency

我国资本市场上的投资者结构体现了我国与发达国家资本市场发展程度的差距。截止2015年3季度，我国的个人投资者持股比例占A股流通市值的41.58%，同时还存在一定比例的短期机构投资者。可以看出活跃在股票交易市场上的投资者持股比例之大，对资本市场定价的影响之深，与西方发达资本市场存在较大的差异。然而，面对着数量庞大的上市公司以及爆炸式的信息，投资者的有限注意力和有限理性决定了投资行为的非理性。行为金融学认为投资者关注是资本市场反应的前提，投资者的关注影响着资本市场的股票定价。现存的“价格压力假说”、“被忽略的公司效应”、“过度关注弱势假说”等理论与假说分别对投资者关注与资本定价的关系做出了解释。而...The investor structure of stock market in China reflects the certain differences of stock market development lever between developed country and China. Until the 3rd quarter of 2015, the shareholding of retail investor in China occupied 41.58 percent of the negotiable share, without considering the short-term institution investor. This indicates the size of shareholding and the depth of impact of ...学位：管理学博士院系专业：管理学院_会计学学号：1752013015373

Uniform estimates of solutions for @-equations on Stein manifolds

众所周知Stein流形是一个极其重要的流形,在Stein流形上有很多非常数的全纯函数.Cn就是一个Stein流形,所以在Stein流形上研究多元复分析是很自然的.积分表示方法是多元复分析的主要方法之一,它的主要优点是象单复变数的Cauchy积分公式一样便于估计.过去人们已经得到了许多Cn以及Stein流形上为解@--方程所需的积分公式,由此也得到了一些(0,q)型微分形式的@--方程解的Hölder估计和一致估计.在前人的基础上作者利用Demailly和Laurent--Thiebaut[8]的思想,对Stein流形上(p,q)型微分形式的@--方程解的一致估计作了一些研究和探讨.全...It is well known that a Stein manifold is a very important manifold on which there are a lot of nonconstant holomorphic functions. Cn is just a Stein manifold, so it is very natural to research into complex analysis in several variables on Stein manifolds. The integral representation method is one of main methods of complex analysis in several variables. In the past, many integral formulas for so...学位：理学硕士院系专业：数学系_基础数学学号：20022300

Hyperholomorphic Theory and Clifford Anaslysis in Kaehler Manifolds

多复变函数论和单复变函数论在本质上有许多不同。例如在多复变数中有著名的Hartogs现象，在单复变数中却没有；著名的Riemann映射基本定理在多复变数空间中却不成立；单复变数中在单叶连通区域上只有一个Cauchy公式，在多复变数中互不等价的区域上却有不同的积分表示；在单变数中Borel--Pompeiu公式由于它的核是全纯的，所以可以直接用来解-方程，但在多复变数中相应于Borel--Pompeiu公式的Bochner-Martinelli公式由于它的核不是全纯的，所以不能用它直接来解-方程，可以说多复变函数论是在不断地寻找新方法和解决问题中发展起来的。对中强拟凸域的@-问题的解的积分表示是...It is well known that there are much difference between the theory of several complex variables and the theory of one complex variable in nature. For examples, the distinguished Hartogs phenomenon just holds in several complex variables theory, it is the same as the famous Riemann mapping basic theorem in one complex variables space; there is a unique Cauchy formula in the univalent simply connect...学位：理学博士院系专业：数学科学学院数学与应用数学系_基础数学学号：2005140299

基于区块链技术的税收治理框架构建

区块链技术对社会的发展和运作带来了重大影响,对税务监管工作既是挑战也是机遇。对此,本文从基于信息生态链的\"企业—利益相关者—制度\"三因素机理分析入手,探讨了区块链技术解决涉税信息的信息不对称的可行性,对涉税信息流转进行了重新的梳理,提出了\"区块层—合约层—数据层—报告层\"的涉税信息平台构建逻辑。最后,以区块链、大数据等为技术支撑,提出了螺旋上升式的税收治理框架构建思路

后营改增时期高校会计专业税法课程实训机制构建

营改增的全面推进增强了企业税务风险管理意识,会计人才涉税能力也因此越来越受到市场的关注。作为会计专业的核心课程,税法的掌握与灵活运用直接关系到涉税能力的提升。以税法理论讲解、税种计算为特征的课程导向培养方式不能适应市场对会计人才的能力需求,对人才培养目标进行重新定位并构建涉税能力培养机制是后营改增时期税法教学应关注的重点。财务管理综合改革试点（2016zy078

SARS-CoV-2 病毒感染对精子质量的影响

目的旨在探究已接种新冠疫苗的COVID-19感染后精液中SARS-CoV-2 RNA的检测情况，并分析感染恢复期不同阶段对精子质量的影响。方法于2023年1月至3月就诊安徽医科大学第一附属医院生殖医学中心既往已接种新冠疫苗且近期咽拭子（包括感染状态）SARS-CoV-2呈阳性的男性患者，留取精液样本，通过RT-qPCR方法检测精液SARS-CoV-2病毒RNA存在情况。回顾性分析COVID-19感染恢复期不同阶段对精子质量影响；通过横向比较COVID-19感染恢复＜30 d与≥30 d患者精液体积、精子浓度、精子总数、前向运动百分率、畸形率、精子DFI等指标；并进一步纵向自身对照比较未感染COVID-19与感染COVID-19恢复阶段（＜30 d与≥30 d）精液质量指标。结果在所有纳入研究的205名患者精液样本中均未检测到SARS CoV-2 RNA。此外，无论是横向比较COVID-19感染恢复期不同阶段还是纵向自身对照比较未感染COVID-19与感染COVID-19恢复阶段的精液体积、精子总数、精子畸形率、精子DFI及HDS，两组差异均无统计学意义（P＞0.05），而精子前向运动百分率下降，两组差异具有统计学意义（P＜0.05）。结论对于既往接种新冠疫苗COVID-19感染的患者，SARS-CoV-2病毒不会通过精子性传播，并且COVID-19感染恢复期30 d内弱精子症发生率可能增加，然而这种影响短期内是可逆的

Imposex of Thais clavigera and Cantharus cecillei in the coastal waters of Xiamen

海产腹足类性畸变以其对有机锡的敏感性、特异性和不可逆性而成为海洋有机锡污染的理想指示种。调查研究了厦门海域岩相海岸带疣荔枝螺(THAIS ClAVIgErA)和甲虫螺(CAnTHAruS CECIllEI)的性畸变情况,通过生物学指标IOI(性畸变率)、rPSI(相对阴茎发展指数)、VdSI(输精管发展指数)及SrI(性比指数)综合评价其性畸变发展程度,间接指示厦门周边海域的有机锡污染程度。研究结果发现,在采集疣荔枝螺的17个站点中有5个站点种群性畸变率为100%,其中宝珠屿种群性畸变程度最为严重,VdSI达4,采集甲虫螺的4个站点的种群性畸变率均为100%。性畸变程度较严重的种群普遍集中于厦门西港,并且表现出由港内到港外逐渐减轻的趋势,而白城、会展中心和大嶝岛等位于开阔的厦门东海域的种群性畸变程度最轻,与往年厦门西海域有机锡污染监测数据相比一致,体现出性畸变程度与有机锡污染程度及海港码头远近之间的相互关系。The degree of imposex,i.e.the imposition of male characteristics onto females,in neogastropods can be used as a sensitive and accurate biomarker to evaluate organotin contamination in coastal marine environment.Now,the imposex status in females of Thais clavigera and Cantharus cecillei in 17 sites was investigated to evaluate the organotin contamination along Xiamen Bay during 2006 and 2007.The four indices including incidence of imposex(IOI),relative penis size index(RPSI),vas deferens sequences index(VDSI) and sex ratio index(SRI) were used comprehensively to assess the imposex status in order to ascertain the extent of organotin bioavailability in Xiamen Bay.Based on this research,T.clavigera in 5 sites and C.cecillei in all survey sites exhibited the IOI of 100%.At Bao ZhuYu Islet,the imposex level was the most serious with maximum VDSI value of 4.In general,the imposex level decreased from the inner to the outer of Xiamen Western Harbour,and the populations in the open Xiamen Eastern Waters including Bai Cheng,Convention and Exhibiton Center and Dadeng Island showed a lower imposex level.These results were accordant with the concentrations of organotins in 2005.The imposex degree also increased with increasing organotin contamination and decreasing distance from shipping facilities.国家自然科学基金资助项目(40476048);厦门大学近海海洋环境科学国家重点实验室开放基金资助项目;厦门大学新世纪优秀人才计划基金资助项

Investor Attention, Over Investment and the Mediating Effect of Equity Capital Cost

本文从过度投资的视角分析投资者关注对企业资源配置效率的影响,并结合行为金融学的价格压力假说考察股权融资能力是否属于影响的渠道。研究发现:投资者关注与过度投资呈现正相关关系,其中权益资本成本是投资者关注对过度投资影响的中介变量;随着投资者关注程度的提高,管理层为了迎合投资者的需求,提高了投资水平,恶化了过度投资。在这个过程中,投资者关注有助于降低权益资本成本,进而向上市公司管理层传递了融资能力变化的信息,降低了潜在的股权融资约束,引起投资水平的提高,并导致投资效率的降低。This paper analyzes the influence of investor attention on the efficiency of enterprise resource allocation from the perspective of over investment, and examines whether the equity financing capacity belongs to the influence channel based on the price pressure hypothesis of behavioral finance. Research finds that： investor attention is positively related to the over investment, and equity capital cost is moderating variable of the influence of investor attention on over investment; with the increasing of the degree of investor attention, the manager of the listed companies raise the degree of investment in order to eater investor, thus resulting in the higher degree of over investment. During the process, investor attention helps to reduce equity capital cost, and then transfers financing capability change information to the management of listed companies, reducing the potential equity financing constraints, raising the level of investment, and leading to lower investment efficiency.教育部人文社会科学重点研究基地重大项目“大数据环境下财务报告分析框架的重构与应用”；项目编号:15JJD630011