A Study on the Financial Problem and Coping Strategies of Initial Public Offerings in Small and Middle-sized Enterprise

企业的发展离不开充足的资金支持，尤其是在当前我国的经济发展大环境之下，企业之间的竞争已经越来越激烈，技术的更新、人力资源的储备、业务流程的优化以及规模经济的实现，都需要更为充足的资本的支持。随着我国的证券资本市场的逐步完善，尤其是创业板和中小企业板相关规则的正式出台和完善，我国的中小企业开始逐步摆脱了单一的依靠银行的债务融资方式满足自身资本需求的现状，而首次公开募股（InitialPublicOfferings，简称IPO）开始成为了越来越多的中小企业讨论和关注的一个话题。但是，由于我国的中小企业普遍存在对财务管理不规范的现象，这也导致了不少企业在IPO的过程中遭遇失败。 本文旨在帮助我国中...The development of the enterprise without sufficient capital support, especially in the current economic development of our country under the environment, the competition between enterprises is getting more and more fierce, technical updates, human resources reserve, business process optimization and the realization of the scale economy, the need for a more abundant capital support. Along with Chi...学位：会计硕士院系专业：管理学院_会计硕士(MPACC)学号：X200615707

Inland Min is not derived from Wu dialect of Southern dynasties

本文初稿曾于2022年9月在日本京都大学举行的第55届国际汉藏语言暨语言学会议上报告，得到了与会学者，尤其是远藤光晓教授、罗仁地教授的诸多指教。本文也受益于秋谷裕教授、陶寰教授、曾南逸教授等的个人交流，在此一并到谢。The hypothesis that “modern Wu, Min dialects are both derived from Wu dialect of the Southern dynasties or Jiangdong Fangyan” has received wide acceptance since it was proposed by Norman (1983) and Ding (1988). However, the hypothesis is largely based on evidences of shared retention rather than shared innovation. While the previous evidence can demonstrate that modern Wu, Min dialects are closely related to Wu dialect of the Southern dynasties, they are not sufficient to portray the exact genetic relationship among them. In this paper, we reexamined the hypothesis according to some linguistic innovations attested in Wu dialect of the Southern dynasties, namely the lexical replacement in the pronoun system involving ‘he/she’, ‘Plural for Personal Pronoun’, ‘That’, ‘How (heavy)’, and ‘What’. It is found that while the innovative pronoun forms are attested in modern Wu dialect as well as in the Coastal subgroup of Min dialect (Coastal Min), they are totally absent in the Inland subgroup of Min dialect (Inland Min). Furthermore, the unique forms attested in Inland Min can be traced to a very early stage and cannot be explained by later influence from its linguistic neighbor, namely Gan dialect. Based on the new evidence, we propose a new model on the genetic relationship among modern Wu, Min dialects and Wu dialect of Southern dynasties. While modern Wu and Coastal Min are derived from Wu dialect of the Southern dynasties, Inland Min is rather a sister branch of Wu dialect of the Southern dynasties which has diverged at an earlier stage. Also, the new hypothesis is supported by the following migration patterns in Fujian: 1) The coastal and inland areas of Fujian have developed separately before the Tang dynasty. 2) The inland area of Fujian has developed much earlier than the coastal area (see Bielenstein 1959, Wu 2009 among others)

Extraction of active components from the fungus Botrytis cinerea and their attraction to the pinewood nematode Bursaphelenchus xylophilus

分别以灭菌的淡水细砂和琼脂平板为基质,研究了不同真菌对松材线虫移行的影响,并从灰葡萄孢发酵液中逐级分离提取各种组分,以滤纸片法分析其中对松材线虫移行起作用的物质。结果表明:病木对松材线虫的诱引力较强,经高压灭菌后诱引能力虽有所下降,但下降不大,说明在病木中对松材线虫起诱引作用的物质并没有因高压灭菌而完全丧失,这与“吸引物质为挥发性物质“的推测相矛盾;但松树皮对松材线虫并没有什么明显的吸引作用,而灰葡萄孢对松材线虫的诱引力一直比较稳定。松材线虫对不同真菌的选择性强弱依次为:灰葡萄孢、盘多毛、酵母、空白(Ck),证明灰葡萄孢是其中对松材线虫最具吸引力的真菌。灰葡萄孢菌液经葡萄糖凝胶lH-20柱层析分离后的生测结果说明,灰葡萄孢菌液的活性物质主要存在于胞外有机相(乙酸乙酯相)中,可能是醇溶性化合物。但随着混合物的逐步分离,对松材线虫的吸引力和稳定性逐渐降低,证明对松材线虫的吸引活性是灰葡萄孢菌液的胞外有机相中几种物质协同作用的结果。supportedbyNationalNaturalScienceFundationofChina(30470234

Microbial Transformation of Gypenoside from Gynostemma pentaphyllum by Aspergullus glaucus and Its Biological Activities

以福建绞股蓝[Gynostemma pentaphyllum(Thunb)Makino]为材料,经乙醇提取和正丁醇萃取获得绞股蓝皂苷,利用灰绿曲霉(Aspergullus glaucus)微生物转化绞股蓝皂苷,通过测定绞股蓝皂苷和灰绿曲霉转化产物的抗癌、抗酪氨酸酶和抗氧化活性,比较绞股蓝皂苷经微生物转化修饰前后生物活性的差异.结果表明:灰绿曲霉转化产物对肝癌细胞SMMC7721有体外抑制作用,半抑制质量浓度(IC50)为91.66μg/m L,而绞股蓝皂苷抗癌效果不强;绞股蓝皂苷对蘑菇酪氨酸酶活力具有较强的抑制作用,IC50为0.14 mg/m L,其抑制作用属于可逆抑制,抑制类型为混合型抑制作用,而灰绿曲霉转化产物抗蘑菇酪氨酸酶活性较弱;绞股蓝皂苷和灰绿曲霉转化产物分别在0.2和2 mg/m L质量浓度下对DNA氧化损伤有保护作用.研究结果说明绞股蓝皂苷经微生物修饰后,抗癌效果增强,对蘑菇酪氨酸酶抑制作用和DNA氧化损伤保护作用减弱.该研究结果可为利用微生物转化法筛选抗癌绞股蓝皂苷奠定基础.Gynostemma pentaphyllum in Fujian Province was used as the material in this research.Gypenoside was extracted with ethanol and n-butyl alcohol. Gypenoside was microbially transformed by Aspergullus glaucus. The abilities of anticancer,anti-tyrosinase and anti-oxidation in gypenoside and transformation products were measured in our study.The difference of bioactivity between gypenoside and microbially transformed gypenoside was compared.The result showed that the products of transformation by A. glaucus affected the growth of hepatocellular carcinoma cells SMMC7721 with half maximal inhibitory concentration( IC50) values of 91. 66 μg/m L,but the anticancer activity of gypenoside was very weak.Gypenoside had strong inhibition to the mushroom tyrosinase. The value of IC50 was 0. 14 mg / m L. Moreover,the products of transformation by A. glaucus showed little anti-tyrosinase acti-vity.The kinesis study showed that the inhibition of gypenoside to mushroom tyrosinase was reversible and inhibition types were mixed. Gypenoside exhibited the active protective effect on H2O2-induced oxidative-stress damage at the concentration of 0. 2 mg / m L,and the products of transformation by A. glaucus were at 2 mg / m L. This research indicated that the anticancer effect of gypenoside modified by microorganisms was enhanced,but the activity of anti-tyrosinase and H2O2-induced oxidativestress damage became weakened.This study laid the foundation of screening anticancer gypenoside by means of microbial transformation.国家自然科学基金(81274149);; 厦门市科技创新项目(3502Z20132009,3502Z20154083);; 厦门市对台科技合作项目(3502Z20141041

单晶6H-SiC经氦离子辐照及退火后的微观组织研究

在400℃下对单晶6H-SiC进行了400keV氦离子辐照,辐照剂量为1×1016He+/cm2,随后在1200和1500℃退火30min。采用透射电子显微镜和扫描电子显微镜对辐照态和退火态SiC进行微观结构观察与分析。结果表明,单晶6H-SiC在400℃经氦离子辐照后,仅观察到由辐照引起的位移损伤带,而未观察到明显尺寸的氦气泡。但经1200℃退火30min后,在辐照损伤区域形成了呈血小板状的气泡簇,其主要分布在（0001）晶面上,少量形成在（1120）晶面。辐照未在6H-SiC表面上形成明显尺寸的缺陷,而经1200℃退火30min后,SiC表面出现大尺寸的起泡和凹坑,进一步提高退火温度至1500℃时,表面起泡和形成凹坑更严重,并产生了大量裂纹。本研究同时对微观结构演化的机理进行了分析与讨论。中国工程物理研究院NPL,CAEP项目资助(2015AB001

Novel Coupling System of Water-jet Guided Laser

由于现有水导引激光系统存在对激光焦点和喷嘴口中心点的耦合要求高的缺点,利用轴棱锥产生的无衍射光束具有中心光斑直径小且传播距离远的特性,设计了一种用轴棱锥替代聚焦透镜的新型水导引激光耦合.该系统是基于现有的水导引激光原理,利用无衍射光束的特性,扩大了激光与水束的耦合区域,降低了耦合精密度要求.同时,具有加工距离长、无热影响区等优点,该系统的研究也扩展了无衍射光束应用领域.Due to the existing water-jet guided laser have strict coupling requirement,a novel system was proposed to overcome the existing disadvantage.In the system,axicon is used to replace lens because of the non-diffracting beam generated by axicon with the characteristics of small spot center transmitted in large range.Based on the principle of the existing water-jet guided laser and the characteristics of the non-diffracting beam,the coupling adjustment accuracy can be reduced,and there are other advantages kept in the new system,such as long processing length,non-thermal effect,etc.The applications field of the non-diffracting beam has been extended

未甲基化CpG寡聚脱氧核苷酸对小鼠脾细胞产生免疫球蛋白E的抑制作用

【目的】探讨未甲基化CpG的寡聚脱氧核苷酸（CpG ODN）在体外对小鼠脾细胞和纯化B细胞产生免疫球蛋白E（IgE）的作用及其机制。【方法】在体外，小鼠脾淋巴细胞和纯化B细胞与白细胞介素4（IL-4）＋抗CD40单克隆抗体（anti-CD40）在CpG ODN存在或不存在的条件下刺激3d或7d后，用酶联免疫吸附试验法检测IgE的水平，用流式细胞仪检测CD19阳性B细胞的分裂及活化情况。【结果】CpG ODN呈剂量及时间依赖性地抑制由IL-4＋anti-CD40诱导的小鼠脾细胞IgE的产生，anti-IFN-1mAb及anti-IL-12mAb不能完全拮抗CpG ODN对kE产生的抑制作用。同样地，CpG ODN抑制小鼠纯化B细胞IgE的产生。进一步分析结果表明，CpG ODN促进B细胞活化及共刺激分子CD80的表达，但抑制B细胞分裂。【结论】CpG ODN直接作用于B细胞而发挥对IgE的抑制作用，该研究为基础和临床研究提供科学理论依据

成人获得性维生素K依赖性凝血因子缺乏症伴多部位出血1例

患者,男,62岁,因“反复牙龈出血,血尿3月余,腹痛,便血3 d。“为主诉入院。患者缘于入院3月余前无明显诱因始出现反复牙龈出血,偶伴血尿,无尿频、尿急、尿痛;也无发热、畏冷;曾在当地治疗,好转后出院,入院3 d前无明显诱因出现腹痛,脐周明显,伴排稀水便,初为黑色,后为鲜红色,2~3次/d,无恶心、呕吐,也无返酸、嗳气。查体:体温36.2℃、脉搏96次/MIn、呼吸20次/MIn、血

Microbial immobilization bioremediation of HPAM-containing soil

第一作者及联系人：刘江红（1966—），女，硕士，副教授，研究方 向环境生物技术和土壤环境、水处理方面。E-mail [email protected]。[中文文摘]从大庆油田采油污水污染土壤中筛选出以聚丙烯酰胺为唯一氮源和唯一碳源的4株聚丙烯酰胺降解菌R1、R2、R3、Y3。通过游离菌与固定化菌降解聚丙烯酰胺效果的实验数据比较,证明了微生物固定化法降解聚丙烯酰胺具有优势。因此,采用微生物固定法修复采油污水污染土壤,通过固定化颗粒的制备难易程度、强度、费用及对聚丙烯酰胺和原油的去除率等条件,比较了5种包埋固定化制备方法,考察了优选出的包埋固化法对土壤中污染物的降解能力。结果表明:PVA+海藻酸钠+添加剂法得到的固定化颗粒强度好,操作简单,不易破损,且费用低,对土壤中聚丙烯酰胺去除率为79.5%,对原油的去除率可达到98.7%。对筛选出的4种菌株鉴定得知R1为芽孢乳杆菌属,R2为微球菌属,R3、Y3为假单胞菌属菌株。[英文文摘]Four kinds of polyacrylamide(HPAM)-degrading bacteria R1,R2,R3 and Y3 were obtained by separation and purification experiments from petroleum-contaminated soil of Daqing Oil Field,in which HPAM is used as the only nitrogen source and the sole carbon source. In order to improve the biodegradation effect of pollutants in oil fields and reduce the loss of bacteria,the bioremediation method of immobilized microorganism was utilized. Five kinds of embedding immobilization methods were compared,including difficulty degree of immobilized granules preparation,strength,cost and removal rate of oil and HPAM. The degradation performance of embedding immobilization methods on soil pollutant was investigated. The experimental results showed that the immobilized microorganism granules made by polyvinyl alcohols (PVA)+sodium alginate+additives had high strength,simple operation ,not easy dilapidation and low cost. Degradation rate of HPAM reached 79.6% and degradation rate of crude oil reached 98.7%. R1 was affiliated to Sporolactobacillus sp,R2 was affiliated to Micrococcus sp. and R3 and Y3 were affiliated to Pseudomonas sp.国家863 计划项目（2008AA06Z304）